FID Trust International

There are over 200 forms that companies could file. The following information deals only with the most common forms and documents that companies will use:

1. Accounts

All limited companies, whether trading or not, must keep accounting records and file accounts for each accounting period with the Registrar. Unless a company is claiming exemption as a medium-sized, small, audit-exempt or dormant company, the accounts will include:

  1. a directors’ report signed by a director;
  2. a balance sheet signed by a director;
  3. a profit and loss account (or income and expenditure account if the company is not trading for profit);
  4. an auditors’ report signed by the auditor;
  5. notes to the accounts;
  6. and group accounts (if appropriate).

The Director is personally responsible for ensuring that accounts are prepared and delivered to Companies House. Failure to do so may result in a criminal conviction and record for the director (s) and will result in financial penalties for the company.

2. Annual returns

An annual return is a snapshot of general information about:

  1. a company giving details of its director,
  2. registered office address,
  3. shareholders and share capital.

Companies House will send a pre-printed ’shuttle’ annual return form to the company’s registered office each year. It details the information already held on their database.

The details should be:

  1. checked closely (and amended if necessary);
  2. signed and dated;
  3. and returned to us within 28 days of the date shown on the form, with the filing fee.

If you file the annual return late or not at all, the company and its director(s) can be prosecuted.

Please note that annual returns are quite separate from annual accounts.

3. Change of accounting reference date

Every company has an accounting reference date, which is the date to which the company’s accounts are prepared each year. This date can be changed using Form 225.

4. Change of registered office

It is vital that you keep us informed of the location of your registered office. All formal communications are sent there. Every company must have a registered office: it is the ‘home’ of the company to which all official documents, notices and court papers have to be sent by law.

The address must be a physical location, not just a post office box. This is because people have the right to visit your office to inspect certain registers and documents, and to deliver documents by hand.

You can change your registered office address by sending a completed Form.

5. Change of directors and secretary and their details

A company must keep details of its officers, including:

  1. Register of directors, containing details of all of the company’s directors whether an individual, a corporate body or firm with legal personality. It will not include an individual’s residential address, unless that address is also the individual’s service address.
  2. Register of directors’ residential addresses.
  3. Register of secretaries, if appropriate.

If there is a change to any of your officer’s details, or your company appoints or terminates the appointment of an officer, it must update the registers and file the relevant form at Companies House within 14 days of the change. You must notify Companies House using the appropriate form.

Change to be reported:

  1. Form number Appointment of director AP01.
  2. Appointment of corporate director AP02.
  3. Appointment of secretary AP03.
  4. Appointment of corporate secretary AP04.
  5. Change of director’s details CH01.
  6. Change of corporate director’s details CH02.
  7. Change of secretary’s details CH03.
  8. Change of corporate secretary’s details CH04.
  9. Termination of appointment of director TM01.
  10. Termination of appointment of secretary TM02.

Limited liability partnerships have similar responsibilities to report members’ appointments, terminations or change of details.

6. Allotments of shares

This form should be sent to Companies House within one month of the shares being allotted.

7. Resolutions

Copies of any special or extraordinary resolutions and certain types of ordinary resolutions, need to be sent to Companies House within 15 days of them being passed by the company – ‘Resolutions’, gives more information about this.

When a resolution alters the memorandum or articles of a company, a copy of the amended document must also be sent in at the same time as the resolution.

8. Mortgages and charges

Details of any mortgage or charge created by the company must be sent to Companies House within 21 days.