What are statutory books?
Statutory books are the formal registers that a company is legally required to keep to show who controls and owns the business under the Companies Act 2006.
Following the Economic Crime and Corporate Transparency Act 2023, the way companies maintain these records has changed, with companies now required to keep fewer statutory records themselves.
The register of members
This is the most important statutory book. It serves as the definitive legal proof of who a company’s shareholders are. The register of members lists the names of shareholders, the number of shares they hold, and the dates they acquired them.
You must maintain your own local register of members and make it available for public viewing. You can no longer elect to keep this information solely on the public register at Companies House.
Other registers
Previously, companies had to keep many local registers. Since 18 November 2025, the central public record at Companies House acts as the primary register for:
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directors and their addresses
You must register this information with Companies House and keep it up to date.
Note that you must still keep a register of charges for any charges (security for loans) created before 6 April 2013.
What are non-statutory registers?
There are several registers that the Companies Act 2006 does not strictly require you to keep, but which are commonly maintained to ensure you meet other legal deadlines (such as registering share transfers within two months). These include:
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register of debenture holders - while not legally required, most companies keep this if they have issued debentures (formal loans). If you do keep one, it must be open for inspection in the same way as the register of members
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register of allotments - used to track when new shares are created and issued
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register of transfers - used to track when existing shares are sold or transferred between people
What are company records?
While statutory books define who the company is, company records document what the company does. This is a broader category of documentation that tracks your financial position and decision-making history.
Accounting records
You must keep sufficient records to show and explain the company’s transactions. This allows you to prepare accurate annual accounts. You should keep:
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money received and spent (including receipts and invoices)
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details of assets owned by the company
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debts the company owes
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statements of stock held at the end of the financial year
For more information, read Accounting and bookkeeping and Annual accounts and tax return.
Administrative documents
In addition to your formal registers, it is good practice to keep a collection of key administrative documents. These include:
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constitutional documents - the certificate of incorporation, memorandum of association, and Articles of association
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filings - copies of forms filed with Companies House (eg director appointment or resignation forms)
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transfer documents - Stock transfer forms and Share certificates
Governance records
You are also required to keep a history of how the company is run. This includes:
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detailed Minutes of all board meetings
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minutes of all general meetings
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copies of Resolutions passed by shareholders
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copies of directors' service contracts (including Letters of appointment)
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indemnity provisions provided to directors
Who is responsible for keeping company books and records?
The company directors bear the ultimate legal responsibility for these documents.
It's common to delegate the task of updating registers or filing receipts to an accountant or a company secretary. However, if the records are lost, inaccurate, or not kept at all, it is the directors who face the risk of fines or criminal prosecution.
Where should company books and records be kept?
You have two main options for storing your hard copy or digital records: your registered address or a single alternative inspection location.
The company’s registered address
The default location for all your records is your company’s registered address (or ‘registered office address’). This is the address legally associated with your company on the public record, where government agencies, such as Companies House and HMRC, will send statutory mail and legal notices.
A single alternative inspection location (SAIL)
A single alternative inspection location (SAIL) is an optional address where a company can choose to keep its statutory records and make them available for public inspection.
If you prefer not to keep records at your registered address (eg if your registered address is your home address), you can set up a SAIL. If you use a SAIL, you must:
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ensure it is in the same part of the UK as your registered office (eg if you are registered in Scotland, your SAIL must be in Scotland)
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notify Companies House that you are using a SAIL (using form AD02)
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list exactly which records are stored there (using form AD03)
How long must company records be kept?
The retention periods depend on the type of record.
Statutory books
You should keep your register of members for the life of the company. You must also retain the details of any former members for up to 10 years after they leave the company.
Governance records
Generally, you are required to keep minutes of board meetings and resolutions for at least 10 years. For more information on keeping minutes, read Board meetings and board minutes. For more information on resolutions, read Company resolutions.
Accounting records
Limited companies are generally required to keep accounting records for at least six years from the end of the relevant financial year. For detailed rules on keeping financial records, including exceptions and penalties for non-compliance, read Accounting and bookkeeping.
If you need to formally record a decision made by the directors, you can make Board minutes. If you need to formally record a written resolution of shareholders, make a Written resolution or make a Notice of general meeting to call a meeting of shareholders.
If you need to issue a certificate to a shareholder for your records, make a Share certificate.
Do not hesitate to Ask a lawyer if you are unsure which registers apply to your business, or if you have any other questions or concerns.
