Statutory Books and Registers

A guide to statutory books and registers for UK companies, covering the required registers, minutes and records, where they must be kept, inspection rights and the option to keep records at Companies House.

Statutory books (also called statutory registers) are the official records that every UK company is required to maintain under the Companies Act 2006. These records document the company’s ownership, officers, decisions and constitution. They must be kept up to date and available for inspection.

Required Registers

Every UK company must maintain the following registers:

Register of Members (s.113)

Content Detail
Purpose Records all current and former shareholders
Information Name, address, number and class of shares held, date of becoming/ceasing to be a member
Updated Within 2 months of a share transfer or allotment

The register of members is the definitive record of share ownership in the company. It determines who is entitled to receive dividends and vote at general meetings.

Register of Directors (s.162)

Content Detail
Purpose Records all current and former directors
Information Name, service address, usual residential address, date of birth, nationality, occupation, date of appointment/resignation
Updated Within 14 days of any change

Register of Directors’ Residential Addresses (s.165)

A separate register containing the usual residential addresses of all directors. This register is not open to public inspection — only the director’s service address is publicly available.

Register of Secretaries (s.275)

Content Detail
Purpose Records all current and former company secretaries
Required Only if the company has appointed a company secretary
Information Name, address, date of appointment/cessation

PSC Register (s.790M)

Content Detail
Purpose Records all People with Significant Control
Information Name, date of birth, nationality, address, nature and extent of control, date became/ceased to be PSC
Updated Within 14 days of the company becoming aware of a change

Register of Charges (s.876)

Content Detail
Purpose Records all charges (security interests) created by the company
Information Date of creation, amount secured, description of property charged, name of charge holder
Filing Charges must also be registered with Companies House within 21 days

Minutes and Resolutions

In addition to registers, the company must keep:

Minutes of Board Meetings

Minutes of General Meetings

Written Resolutions

Where Statutory Books Must Be Kept

Statutory books must be kept at one of the following locations:

Location Notification Required
Registered office No — this is the default location
Single Alternative Inspection Location (SAIL) Yes — must notify Companies House using form AD02

The SAIL must be in the same part of the UK as the registered office (England and Wales, Scotland or Northern Ireland).

Keeping Records at Companies House

Since 2016, private companies can elect to keep certain registers on the central register at Companies House instead of maintaining them internally. This is available for:

Register Election Form
Register of members Form EL01
Register of directors Form EL02
Register of directors’ residential addresses Form EL03
Register of secretaries Form EL04
PSC register Form EL05

Advantages of Using the Central Register

Disadvantages

Inspection Rights

Statutory books must be available for inspection by various parties:

Register Who Can Inspect Fee
Register of members Any person (with a proper purpose) Company can charge a fee
Register of directors Any person Free
PSC register Any person Free
Minutes of general meetings Members only Free
Minutes of board meetings Directors only (no public right) —
Register of charges Any person Free

For the register of members, the person requesting inspection must state their name, address and purpose. The company can refuse if the purpose is not proper (e.g. if the request is for marketing purposes).

Penalties for Non-Compliance

Offence Penalty
Failure to maintain a register Criminal offence; fine for every officer in default
Failure to update within required timeframe Criminal offence; fine
Refusal to allow inspection Criminal offence; fine; court can order inspection
Providing false information Criminal offence; fine and/or imprisonment
Failure to keep minutes Not a criminal offence, but adverse inference may be drawn in legal proceedings

Statutory Books and Accounting

Statutory books are distinct from accounting records but closely related:

Record Type Purpose Governed By
Statutory books Corporate governance, ownership, officer details Companies Act 2006
Accounting records Financial transactions, assets, liabilities, income, expenses Companies Act 2006 (s.386) + accounting standards

Both sets of records are the responsibility of the directors and must be maintained for the duration of the company’s existence.

The company secretary (if appointed) typically manages the statutory books, while the accountant manages the accounting records. In small companies without a secretary, both responsibilities often fall to the directors.

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