Read the earlier posts, the bond terms require publication of interim accounts every 6 months. The last ones were published on 29th Feb to cover period up to Dec 2015.
The accounts that are overdue were due on 31/03/2016 and they cover the period up to 30/06/2015, they are only about 1 week late so far and that period is already covered by the interim accounts.
They seem to be moving the accounting reference date from end March to end April, because the last set covered up to end Mar and the next set are due end April (you can do that, but not all the time).
If no interim accounts or full accounts have been published in another 4 months then Wasps may be in some trouble, but it is a bit premature to scream they've failed because of this slippage, I suspect they're hoping for a windfall in the League if they sneak into 2nd place because then they get to a playoff final don't they (isn't it one of them strange leagues where the winner has to beat the 2nd place). Plus I think they are still in a European competition, so if they win that they could get a big payday at Twickers (or wherever they hold that final).
Entirely consistent with managements I've seen to hold of any less good news and hope some good news will come along to counter balance it.