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What books must a company keep?
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What books must a company keep?

As if starting a business is not hard enough work, understanding what paperwork is necessary probably sounds like inviting another headache. Luckilly Chris Wills, a partner at Willans LLP is on hand.

Nov 23, 2023
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What books must a company keep?
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Chris Wills, of Willans.

All companies are required under the Companies Act 2006 to keep their company books up-to-date.

This note helps employers check that they are including everything to keep their books in good working order, writes Chris Wills, a corporate and commercial law specialist at Cheltenham-based Willans.

  •  members

  •  applications and allotments of shares

  •  transfers of shares

  •  directors and their addresses

  •  secretaries

  •  debentures

  •  mortgages and charges

  •  sealings and executions

  •  people with significant control

  •  residential addresses of people with significant control
    and copies of any board minutes and documents lodged with Companies House.

The following provisions of the Companies Act 2006 (CA 2006) apply:

Register of members

Section 113 of the CA 2006 says companies should keep a register of its members and record:

  •  their names and addresses

  •  the date when each person was registered as a member and the date they ceased to be one

  •  a statement of shares held by each member distinguishing eac…

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