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 check and amend the information which is sent out on the Annual Return form.

• 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 date shown.

2.2 Other documents which must be filed include:

• A directors' report to the members of the company (ie the shareholders) unless your turnover is less than £5.6 milliion (for companies with a year-end on or after 30 March 2006).
• Financial statements, including details of the company's debts.
• An auditors' report, unless the company's turnover is less than £5.6 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 ten months of the accounting year end (within nine months from April 2008).The first accounts must be filed no later than 22 months after incorporation.