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Statutory Filing for Incorporated Organisations

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Incorporated groups (such as Company Ltd by Guarantee or Community Interest Company) are legally required to send a signed copy of their Annual Accounts (in the required format) to Companies House. It is the collective responsibility of your group’s board of directors (or committee) to be aware of, and to abide by, these legal requirements.

Annual Accounts

Your group or organisation has 9 months from the date of your financial year end (otherwise referred to as Accounting Reference Date or ADR) to submit your Annual Accounts to Companies House in the required format (making sure that they comply with all relevant legal requirements).

In addition to statutory filing to Companies House your group may also be required to submit your Annual Accounts to a funder as part of the conditions of grants received during the financial period in question. 

Annual Return

As an incorporated organisation, your Directors also have a legal duty to file an Annual Return with Companies House every year. The deadline for submission is 28 days after the anniversary of your company’s incorporation.

Penalties for Late Filing

It is important that your Board of Directors and your accountants (and where applicable your auditors) are aware that if you miss the deadline for submission for either your Annual Accounts or Annual Return, there is an automatic late filing penalty.  Companies House have the power to prosecute, so persistent late filing could potentially lead to a criminal record for your Directors (if convicted).

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Last Updated 14/10/2011 15:17

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Contact the Community Toolkit Editor

Conditions of Use
Last Updated 14/10/2011 15:17

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