What you have to
send to Companies House
Company directors and secretaries
are responsible for delivering information
to the Registrar. 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.
All limited companies, whether trading or
not, must keep accounting records and file
accounts for each accounting period with the
Unless a company is claiming exemption as
a medium-sized, small, audit-exempt or dormant
company, the accounts will include:
• directors' report signed by a director or
the company secretary;
• a balance sheet signed by a director;
• a profit and loss account (or income and
expenditure account if the company is not
trading for profit);
• an auditors' report signed by the auditor;
• notes to the accounts; and
• group accounts (if appropriate).
Accounts must be produced
to a standard that Companies House can scan
to reproduce electronically.
Directors are 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 a company giving details
of its directors and secretary, registered
office address, shareholders and share capital.
If you file the annual return late or not
at all, the company and its director(s) and
secretary can be prosecuted.
Please note that annual returns are quite
separate from annual accounts.
3. Change of accounting reference
date - Form 225
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 - Form 287
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
5. Change of directors and secretary
and their details - Forms 288
There are three types of Form 288.
• Form 288(a) is used for the appointment
of an officer.
• Form 288(b) is used for an officer ceasing
to act (resignation, removal, death etc).
• Form 288(c) is used for a change in details
of an officer, for example, a change of name
or new residential address.
All changes to directors and secretary's details
must be sent to the Registrar within 14 days
of the change.
6. Allotments of shares - Form 88(2)
This form should be sent to Companies House
within one month of the shares being allotted.
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.
8. Mortgages and charges
Details of any mortgage or charge created
by the company must be sent to Companies House
within 21 days