Statutory records

At BPU companies in the Cardiff area often ask us about their responsibilities regarding statutory records. The following is an overview...

It is essential that you keep your company’s statutory records up-to-date. Do not underestimate the importance of these records - they are definitive proof of the company’s legal existence and its members, and include:

  • Register of members
  • Register of directors
  • Register of directors' residential addresses
  • Register of mortgages and charges
  • Register of debentures
  • Minutes of board meetings
  • Minutes of general meetings
  • Directors service contracts

Confirmation statement and accounts

A company’s accounts and confirmation statement (previously annual return) must be filed annually with the Registrar of Companies. Non-compliance will render the company liable to dissolution with liabilities subsequent to the dissolution being the responsibility of the directors.


The Companies Act 2006 provides for the Registrar of Companies to charge penalties and fines, including £150-£1,500 penalty for late filing of accounts (the amount depends on the status of the company and the degree of lateness and is doubled if late for two successive years).

Failure to file confirmation statements, annual returns or accounts is a criminal offence which can result in directors being fined personally in the criminal courts.

How we can help

As part of our service to client companies, we undertake on receipt of written instructions to keep the company’s statutory records up-to-date and forward the annual confirmation statement and accounts to the company for approval before submitting them to the Registrar of Companies.

If you are a company in the Cardiff area and would like advice about statutory records, BPU can help you.

Home | Contact us | Accessibility | Disclaimer | Standard Terms of Business (pdf) | Help | Site map |

© 2018 BPU Accountants. All rights reserved.

We use cookies on this website, you can find more information about cookies here.

BPU Chartered Accountants is the trading name of BPU Ltd Company number 3723948 registered in Wales. Registered to carry on audit work in the UK and Ireland and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

BPU Financial Solutions Ltd is an Appointed Representative of ValidPath Limited which is authorised and regulated by the Financial Conduct Authority. ValidPath Limited is entered on the Financial Services register ( under reference 197107.

BPU Accountants, Radnor House, Greenwood Close, Cardiff Gate Business Park, Cardiff CF23 8AA
BPU Accountants, The Counting House, Pound Field, Llantwit Major, Vale of Glamorgan CF61 1DL