Register of directors home address

UK Company must keep and maintain the Register of directors home address. This register is different from that of the Register of directors.

The information you would need to keep and maintain include:

  • The usual residential address of each of your company’s directors.
  • If your director’s usual residential address is the same as his service address, as stated in your company’s register of directors then your register of directors’ home addresses need only contain an entry to that effect. However, this does not apply if his service address is stated to be your company’s registered office.

You must keep your directors’ home addresses private and confidential. Your company can only use this information to contact your director on matters related to Companies House. Unless your director has given his/her consent to use his/her residential address for other purposes or if so required by the court.

Companies House would not publish your director’s home address on their website or be made available for public inspection. If your director is using his home address as the registered office address, Companies House would not make reference to that fact. In other words, people would not know that you are using your home address as your registered office address or service address unless you tell them.

However, Companies House will provide your directors’ home addresses to Credit Reference Agencies and Specified Public Authorities.

Your confirmation statement

You must notify Companies House using the Form CH01 within 14 days of any changes to your director’s home address.

If you are filing your CH01 at the same time with your confirmation statement, check that Companies House already accepted your CH01 before filing your confirmation statement.

For instance, you are to submit your CH01 and CS01 (Confirmation statement) at the same time on paper form. Companies House rejected your CH01 because you put a PO Box address as the director’s home address. Of course your CH01 would be rejected. Your director cannot be possibly live in a letter box. Let say you did not know this. To save time, you send in CH01 and CS01 at the same time. Both documents would be rejected by Companies House.

The best way forward is to use the Companies House webfiling service. For this purpose, you would require your authentication code. Usually, Companies House would acknowledged acceptance of filing by email if you submit your CS01 and CH01 documents online.

Failed to maintain Register of directors home address

For limited company with registered office in England and Wales

Your company and all of your directors and company secretary is guilty of an offence under section 165 of the Companies Act 2006. This includes a shadow director. Consequently you all are liable on summary conviction to a fine not exceeding level 5 on the standard scale. In addition, for continued contravention, a daily default fine not exceeding one tenth of the greater of £5,000 or level 4 on the standard scale.

For limited company with registered office in Scotland and Northern Ireland

Your company and all of your directors and company secretary is guilty of an offence under section 165 of the Companies Act 2006. This includes a shadow director. Therefore, you are all liable on summary conviction to a fine not exceeding level 5 on the standard scale. And, for continued contravention, a daily default fine not exceeding one tenth of level 5 on the standard scale.

This section applies only to directors who are individuals, not the corporate directors.

Audit exemption statement

Generally, a limited company that is classified as a small company according to Companies Act 2006 is eligible to claim this audit exemption. In other words, you are allowed to deliver unaudited company accounts to Companies House. Correspondingly, you must disclose the audit exemption statement on your balance sheet.

The audit exemption statement shall be above your director’s signatory on the balance sheet.

The standard audit exemption statement wording sounds like this.

  1. For the year ending (your company’s year end date), the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
  2. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  3. The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
  4. These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime.

The benefit of claiming audit exemption is that you put less information in your company accounts for public register. Why put less information in your company account is good? less information for your competitors.

However, you must not deliver unaudited company account if your shareholders requested an audit on your company accounts. That why in the second paragraph of the audit exemption statement state the member has not requested an audit. Your director’s signatory on the balance sheet page with that statement on it would confirm that is the case legally.

Another important document your company must deliver to Companies House is the Confirmation Statement.

If you have any questions about your limited company accounts, feel free to contact us. Our accountants would be more than happy to help you.

Auditor statement of circumstances

When your external auditor ceased to hold office, they are required to deposit a statement of circumstances at your company’s registered office. They must set out any issues relating to the cessation of the office that should be brought to the attention of your shareholders or creditors of your company. If there are no issues then state that no circumstances exist.

In the case of auditor resignation, your auditor’s statement should accompany the notice of resignation. In the event where your auditor is not seeking reappointment, their statement should be deposited at least 14 days before your general meeting where your company account is laid. If a resolution has been passed to remove the requirement for laying accounts at the general meeting then the auditor must send their notice within 14 days of your accounts being circulated to your shareholders. In all other cases, your auditor must provide their statement of circumstances within 14 days of ceasing to hold office.

Thereafter, your company must send a copy of the statement to everyone entitled to receive a copy of your company accounts within 14 days.

Court order

If your company considers the statement of circumstances to be defamatory, you may apply to the court to have the statement not to be circulated.

Subsequently, you must inform your auditor within 21 days if a court order is sought. If this time elapses and no order is sought, your company’s auditor has a further seven days to send a copy of the statement to Companies House.

If your court application is successfully made, your company must inform everyone entitled to receive a copy of your company accounts within 14 days of the court’s decision. On the other hand, if the court order fails, your auditor’s statement must be circulated within the same time frame. Concurrently, you must also inform your auditor of the court’s decision. Subsequently, your auditor has a further seven days to deliver a copy of the statement to Companies House.

The auditor statement of circumstances is a separate document to that of your confirmation statement. It does not affect your confirmation statement.

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