The statutory books of the company must be maintained and kept at the company’s registered office (or an alternative location 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. 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.
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.