Delivering Information to Companies House - Company Formation - UK Registration Services

A company's officers, that is the directors and secretary must ensure that the appropriate information is prepared and submitted to Companies House at the correct time. The list of forms which a company could require is very extensive. In reality only a few of the available forms will in fact be used.

Company statutory accounts

The companies act states that all companies must retain proper accounting documents and submit to Companies House the relevant accounts each year. This requirement applies to both trading and non trading companies.

The accounts sent to the Registrar of Companies will normally contain:

• Company directors report containing the signature of a director or secretary,
• Accounting balance sheet also containing the directors' signature,
• A yearly profit and loss account with comparatives if appropriate,
• A report from the company's auditors,
• Supporting notes
• Consolidated accounts if the company is part of a group.

Accounts and Accounting Reference Dates explores further the submission of statutory accounts to Companies House.

Annual returns

The annual return is a record of certain details about the business. These are primarily who the directors are, where the registered address is, who the company secretary is and so on. The information will be correct as at the date the return is made up to. Any other adjustments made after the annual return date will be contained in other forms which have to be submitted to the Registrar as and when they occur.

Changing the accounting reference date

All companies have an a date to which the accounts have to be made up to. The date can be changed using Form 225. Further details are contained in Accounts and Accounting Reference Dates.

Changing the companies registered office address

Companies House will delivery all of the business' correspondence to the registered address which it has on its records. It is therefore important that any changes to this address are notified to the Registrar within the required time limits.

Changing the address involves the use of Form 287 which is freely available by clicking on the link

Changes to directors, secretaries or their details

These events are covered by the 288 forms.

• Form 288(a) appointment of a director or secretary.
• Form 288(b) resignation of a director or secretary..
• Form 288(c) change in any of the previously submitted details of a director or secretary.

1. Forming A Company Just Became Easier

2. Statutory Requirements For New Companies

• Issue and Allotment of Shares
• Transfer of Shares
• Dividends
• Company Meetings
• Company Notices
• Directors Meetings
• Single Member Companies

3. Non Profit Organisations

• Options for incorporated not-for-profit organisations
• Companies House Coding System
• Non s30 companies
• Royal Charter
• Charitable Companies

4. Company Directors and Secretaries

• An introduction to limited companies
• Role and duties of a company director
• Role and duties of a company secretary
• What you have to send to Companies House
• Quality of company documents
• Further information

5. Annual Returns

• Completing an annual return
• Completing the shuttle annual return Form 363s

6. Accounts and Accounting Reference Dates

• Accounting reference dates
• Submitting accounts to Companies House
• What if the accounts are delivered late?
• Small and medium sized companies accounts submission
• Very small company audit exemptions
• Audit exemptions and accounts to shareholders
• Exemption from audits for dormant companies
• What happens if my company starts trading again?
• Partnership accounts

7. Company Auditors

• Appointment of auditors
• Dormant company audit exemption
• What and who are recognised supervisory bodies?
• Removal of auditors

8. Share Capital and Prospectuses

• Share capital
• What is issued capital?
• Non-cash payments?
• Are there different types of shares?
• Can class rights be amended?
• Redemption and purchase of own shares?
• Prospectuses and listing particulars

9. Late Filing Penalties

• Late filing penalties
• Late filing penalties need not be necessary
• Once a late filing penalty has been imposed
• Further information

10. The Costs and Benefits of Company Registration

• Company Formation Introduction
• Costs and benefits of limited liability
• Restrictions and costs of setting up a company I
• Restrictions and costs of setting up a company II
• Restrictions and costs of setting up a company III
• Restrictions and costs of setting up a company IV
• The registration of company names
• The company’s constitution and the ultra vires rule
• Summary and conclusions