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Company books and records

Companies House requires you to keep what are called the ‘statutory books of your company’ at either its registered office or another place where they can be inspected. With electronic filing and cloud services, all of this activity can now be dematerialised and automated. There is lots of help available.
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Company books provide evidence of a company’s history and constitution. They should contain accurate, updated and important information about the ownership, administration and corporate governance of any company. 

The statutory books include:

  • the register of the company’s members
  • the register of directors
  • the register of directors’ residential addresses
  • the register of secretaries (if applicable)
  • the register of charges registered against the company (only for charges on or before 6 April 2013)
  • minute books including copies of shareholder resolutions passed
  • people with significant control over the company

In addition to the above, companies may also decide to keep and maintain certain other registers with their company books. These include:

  • the register of directors’ interest
  • the register of share certificates
  • the register of transfers
  • the register of applications and allotments of shares
  • the register of mortgages and charges

In addition to these registers, companies may also consider keeping certain documentations with their company books. These include:

The statutory books of the company must be maintained and kept at the company’s registered office or a single alternative inspection address (SAIL)  notified to Companies House  (Companies House in Wales for companies registered in England and Wales and Companies House in Edinburgh for companies registered in Scotland), where they can be inspected. 

Company records may be kept in hard copy or electronic form. If they are in electronic form, they must be capable of being reproduced in hard copy. You must maintain accurate accounting records and keep them for three years from the date they were made. They should contain details of payments made and received as well as the assets and liabilities of the company.

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