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Original signed/copies of accounts

Original signed/copies of accounts

Hi,

Can someone confirm who has to have original signed copies of final accounts and who can just have copies.

My understanding is:

Companies House - original (unless you file online)
Company - original
Accountant - Original (I always keep an original signed copy but not sure if this is necessary)
Shareholders - copy
HMRC - copy.

I've had a couple of queries about it recently so wanted to check this was correct.

Thanks
BG

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By Anonymous
20th Oct 2008 13:52

Thanks all,

Replies much appreciated.

BG

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17th Oct 2008 11:09

It depends
If you are filing online at Companies House, the abbreviated accounts will not be signed. If you are filing accounts on paper, they must be an original signed by a director. Either way, you should have an original signed by a director on your file as his authority to submit them to Companies House.

Similarly, if you are filing the CT600, with accounts and computations as a .pdf attachment, online, the accounts as produced by most software (well, certainly by IRIS) will be unsigned (unless you take the unnecessary trouble to scan a signed original into a .pdf file). If you are filing the return on paper (does anyone still do this?), the accountant must sign the CT600, but the accounts can be unsigned - they do not need to be signed as originals or to be a copy of a signed set, although as Doug says, you might as well send a signed original.

You must keep a signed original of the full accounts on your file.

As to the company directors/shareholders, it rather depends on how many individuals are involved. If it is a one-man or husband and wife company, I usually return two originals, signed by both the director (and secretary) and accountant/auditor, for each of them. One will be a formally bound set, but the other may well be an unbound set so that the director(s) can take whatever further copies they want - and this is what we do for companies with lots of shareholders, such as flat management companies.

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17th Oct 2008 07:56

Agree
I agree but I do often send an original signed copy to HMRC simply because I think it looks better and demonstrates that the accounts haven't been tampered with!

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By Anonymous
16th Oct 2008 14:56

probably wrong
but I thought only Companies House HAD to have originals, rest is just best practice.

If filed online there should be a "live" set held by the filer obviously.

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15th Oct 2008 23:01

ok
your table agrees with my view but remember it is possible to file abbreviated account a RofC for which I would also expect both company and accountant to have a signed copy

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