By clicking “Accept All”, you agree to the storing of cookies on your device to enhance site navigation, analyse site usage, and assist in our marketing efforts
Essential
These cookies enable our website and App to remember things such as your region or country, language, accessibility options and your preferences and settings.
Analytics
Analytic cookies help website owners to understand how visitors interact with websites by collecting and reporting information anonymously.
Marketing
Marketing cookies are used to track visitors across websites. The intention is to display ads that are relevant and engaging for the individual user and thereby more valuable for publishers and third party advertisers.
I am trying to understand if the accounts of a Ltd company need to be layed before the shareholder at an AGM within a certain time limit.
I understand there is a rule that has recently been changed but not sure of what this could be.
Companies Act 2006 - Chapter 7 of Part 15 (sections 423 to 436) contains provisions relating to the publication of accounts and reports. Many of these provisions are similar to those contained in the 1985 Act, but the following should be noted:
Section 424(2) provides that a private company must circulate copies of its accounts to those entitled to receive copies (ie in the main its members), no later than the end of the period for filing accounts and reports or, if earlier, the date on which it actually delivers its accounts and reports to the registrar.
We offer a full range of guidance on the Companies Act 2006 on our website, its £FREE.