Rememmber, first person = you (singular) or the group you are in (plural);
second person = you the person (singular) or you the group (plural);
third perspn = a person not in the conversation (singular) or a group/company/team/country etc. not in the conversation (plural).
First person.
This is where I refer to myself (singular) or the group I am part of (plural).
Singular:
I am (present)/I was (past)/I will/will be (future)/I would/could
plural: We were (past)/we are (present)/we will/we will be (future)/we could/we would
Second person:
Here I refer to the person I am talking to (singular) or the group I am talking to (plural).
Singular: you were (past)/you are (present)/you will/you will be (future)/you could/you would
plural: you were/you are/you will/you will be/you could/you would./p>
Third person:
Here I refer to either a person not in the conversation (singular) or a group not involved in the conversation (plural).
Singular:
They are (present)/they were(past)/they will/they will be (future)/they could/they would. And they can be replaced with their name if it is known to me.
Also we can use he or she.
plural:
They are (present)/they were (past)/they will/they will be (future)/they would/they could.
When we use reported speech it is ALWAYS third person, singular or plural.
"Simon said he would in football training by now."
"Microsoft say they are releasing the next version of Windows early next year."