As with company registration, all documents must be submitted to the correct Companies House. Where a company is based in England and Wales all documents must be filed with Companies House in Cardiff, while all documents of a company based in Scotland must be filed with Companies House in Edinburgh.
Company statutory books
Companies House requires you to keep and maintain statutory books of your company at either your company’s registered office or another place where they can be inspected.
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, which contain details of payments made and received as well as the assets and liabilities of the company. You must keep them for three years from the date they were made.
Submitting register of people with 'significant control'
From 6 April 2016, you must start keeping a register of people with significant control (‘PSC’). This new register must contain information on individuals who ultimately own or control more than 25% of a company’s shares or voting rights, or who otherwise exercise control over the company and its management.
A company’s PSC register will be available for public inspection and will be searchable online via Companies House. From 30 June 2016, you must start including PSC details when filing your new annual confirmation statements (which will replace the current annual return from the same date). Read general guidance on the PSC regime for more information.
Submitting a confirmation statement
In June 2016, confirmation statements replaced annual returns. A confirmation statement is a snapshot of general information about a company's directors, secretary (where one has been appointed), registered office address, shareholders, share capital and people with significant control. Confirmation statements can be made at any time, although no more than 12 months must elapse between them.
Companies House will not impose any financial penalties if your confirmation statement is delivered after the filing deadline, however, your company could be struck off the register (ie closed down) if you simply do not send one at all. For more information, you can read Filing your confirmation statement and the government’s guidance on the confirmation statement.
Submitting annual accounts
You must also file a set of accounts at Companies House each year.
Usually, these relate to the 12 month period up to the company’s last accounting reference date and consist of:
- a profit and loss account
- a balance sheet signed by a director on behalf of the board
- notes to the accounts
- a directors’ report signed by a secretary or director
- an auditors’ report signed by the auditors (unless the company is exempt from audit)
Once the accounts have been signed off by the directors and a copy has been sent to the company’s members, you must file them with Companies House. Existing companies must file the accounts within nine months of each accounting reference date. New companies must file their first set of accounts within 21 months of the incorporation date.
For more information, read Annual accounts and tax return.