← Lessons 02-Business and Company Law
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Law of Contract Sole Traders Partnerships Limited Liability Partnerships — LLP Limited Companies Public Limited Company — PLC Private Limited Company Company Formation & Registration Certificate of Incorporation Private Company → Public Company Company Registers Company Accounts Share Capital Directors Company Secretary Auditors Annual General Meetings — AGM Proxies Company Reports People with Significant Control — PSC Winding Up / Liquidation Liquidator's Duties Bankruptcy ⭐ Key Exam Numbers to Remember

Company Accounts

  • Limited companies must file accounts with Companies House each year.
  • Accounting records must be maintained for:
    • Private limited company: 3 years
    • Public limited company: 6 years
  • VAT records must be maintained for at least 6 years.

Business Letters

Company business letters must show:

  • Place of registration.
  • Company registration number.
  • Registered office address.

If directors' names appear on company stationery, all directors' names must be included.