This happened in a small company with only a husband and a wife.
Back in 2016 a new class of shares was issued (resulting in 100 Ordinary Shares and 100 Ordinary A Shares with the same rights) and form SH01 filed at Companies House.
At the same time wife transferred 50 of her Ordinary shares to husband and herself was alloted 100 Ordinary A Shares shares.
As a new accountant, do I file the special resolution to Companies House dated back in 2016 regarding issue of a new class of shares? Will there be any penalty for late filing?