Role of the Company Secretary

2. Filing Annual Returns

As company secretary, the task of filing the company documents at Companies House will normally be delegated to you.

2.1 You will have to complete and submit a standard form Annual Return to Companies House every year.

• You may also need to include additional information on the form, for example on share capital and on the current directors.
• The form must be returned to Companies House within 28 days of the 'return' date which must be within twelve months of the 'return date' of the last annual return.

2.2 Other documents which must be filed include:

• A directors' report to the members of the company (unless your turnover is less than £6.5 million).
• Financial statements, including details of the company's assets and liabilities.
• An auditors' report, unless the company's turnover is less than £6.5 million (or has fixed and current assets below £3.26 million) and you are claiming an audit exemption.

2.3 The timing is prescribed by law.

• The first Annual Return can be filed at any time within 12 months of incorporation. Subsequent returns must be filed at intervals of not more than 12 months.
• The first annual accounts will have to be made up to a date not more than 18 months after the formation of the company.
• For private companies, the accounts must then be filed within nine months of the accounting year end and the first accounts must be filed with 21 months of incorporation.