Changes to a Company
Change of accounting reference date – Form 225
Every company has an accounting reference date, which is the date by reference to which the company’s financial year is determined. It must prepare accounts for each financial year. Generally, a company’s accounting reference date is the last day of the month in which the anniversary of its incorporation falls. For example: Company incorporated on 16 May [2013] – accounting reference date would be 31 May of every year. You can change the accounting reference date by using this form.
Change of registered office – Form 287
All companies must have a registered office; this is where all official documents, notices and court papers have to be sent. The address must be a physical location, not just a post office box. This is because people have the right to visit your office to inspect certain registers and documents, and to deliver documents by hand.
You can change your registered office address by sending a completed Form 287 to the Registrar of Companies. The change only becomes legally effective when we received a completed form. This form has to be submitted within 14 days of the change of registered office otherwise the company will be liable to a late penalty fee.
Change of directors and secretary and their details – Forms 288a, 288b or 288c
You must notify any change of a company’s directors or secretaries to the Registrar of Companies:
- Form 288a is for the appointment of an officer
- Form 288b is for the termination of an officer’s appointment (resignation, removal, death etc); and
- Form 288c is for a change in details of an officer, for example, a change of name or new residential address.
You must submit all changes to directors’ and secretaries details within 14 days of the change or the company will be liable to a late penalty fee.
Allotments of shares – Form 88(2)
You must submit this form to the Registrar of Companies within one month of the allotment of shares.
Resolutions
You must send copies of certain types of special resolutions, unanimous and ordinary resolutions to the Registrar of Companies within 15 days of them being passed by the company.
Mortgages and charges
You must send details of every mortgage or charge created by the company and requiring registration to the Registrar of Companies within 21 days of its creation.
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