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Precedents
Please note that this precedent is for information only and is a memorandum setting out the details of the Model Code that was contained in the...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
This Practice Note describes the legal issues that may arise where there is a gap in time between exchange/signing (at which time the share purchase...
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9th Nov
Practice notes
This Practice Note examines the law and practice on giving irrevocable commitments or undertakings or letters of intent in the context of a public...
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9th Nov
Practice notes
This Practice Note is part of the Share purchase transaction toolkit.In order to effect all aspects of the transaction, each share purchase...
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9th Nov
Practice notes
Shares in a company may be allotted or transferred to any number of holders (whether they are natural persons or corporate entities) to be held...
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9th Nov
Practice notes
A ratchet in private equity is a mechanism to vary the amount of equity held by founders, managers and employees post-investment.In a venture capital...
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9th Nov
Practice notes
What is an unregistered company?An unregistered company is a rare form of incorporated company that is not formed or registered under the Companies...
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9th Nov
Practice notes
Coronavirus (COVID-19): Following the coronavirus (COVID-19) outbreak, some Companies House filing and other administrative procedures have been...
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9th Nov
Practice notes
Coronavirus (COVID-19) IMPACT: Certain filing and registration deadlines are extended by temporary measures introduced to mitigate the consequences of...
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9th Nov
Practice notes
This Practice Note considers the obligation of an issuer who issues or proposes to issue financial instruments which are within the scope of the...
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9th Nov
Practice notes
A director who is in any way, directly or indirectly, interested in:•a proposed transaction or arrangement with the company of which they are a...
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9th Nov
Practice notes
The agreement of the members of a company is required to make certain changes to a company, such as amending its constitution, name or share capital,...
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9th Nov
Practice notes
This Practice Note considers the appointment and removal of alternate directors, their status, powers, duties and liabilities and authority to bind...
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9th Nov
Practice notes
What is a company's constitution?A company’s 'constitution' is defined under the Companies Act 2006 (CA 2006) as including:•the company’s articles of...
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9th Nov
Practice notes
A limited company that proposes to issue redeemable shares must comply with the provisions of the Companies Act 2006 (CA 2006).Why do companies issue...
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9th Nov

Most recent Accounts and reports content

Practice notes
Rules and guidanceThe statutory rules governing the annual accounts of small LLPs are set out in:•Part 15 of the Companies Act 2006 (CA 2006)•the...
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8th Apr
Practice notes
The directors of a company have a duty to deliver its accounts and reports for each financial year to Companies House, subject to the exemptions for...
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8th Apr
Practice notes
A company's annual report and accounts will often include an appropriate description of directors' relevant responsibilities for the preparation of...
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8th Apr
Practice notes
A dormant company is constituted and managed in the same way as any other company. However, the requirements relating to accounts and audit that...
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8th Apr
Practice notes
This Practice Note discusses the requirements of the Disclosure Guidance and Transparency Rules in relation to a company’s annual financial report and...
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Produced in partnership with Tessa Park of Moore Kingston Smith 8th Apr
Practice notes
The determination of a company’s financial year is a complex process involving the determination of its accounting reference date (ARD) and its...
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8th Apr
Practice notes
The statutory rules governing the annual accounts and reports of micro-entities (a sub-group of small companies) are set out in:•Part 15 of the...
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8th Apr
Practice notes
At 11pm UK time on 31 January 2020 (exit day), the United Kingdom left the European Union in accordance with a ratified Withdrawal Agreement between...
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8th Apr
Practice notes
This Practice Note covers the statutory, regulatory and corporate governance framework for directors’ remuneration reports (including the directors’...
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24th Mar
Precedents
THIS DOCUMENT IS IMPORTANT AND REQUIRES YOUR IMMEDIATE ATTENTIONIf you are in any doubt about the action you should take, you should immediately...
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22nd Mar
Precedents
[insert company name] PLCMinutes of a meeting of the board of directors of [insert full name of company] (the Company)held at [insert place of...
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22nd Mar
Practice notes
Employers are increasingly keen to improve diversity and equality in their organisations. This can stem from a number of reasons, including:•an...
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15th Mar
Practice notes
All companies (other than small companies) must prepare a strategic report for each financial year.CA 2006, s 415 requires all companies also to...
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15th Mar
Practice notes
This Market Tracker Trend Report, Ethnicity in Corporate Governance Reporting 2020, examines the current recommendations and guidelines for public...
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Produced in partnership with Richard Preston of Addleshaw Goddard, Selina Sagayam of Gibson Dunn, Pavita Cooper of More Difference and Martin Webster of Pinsent Masons 25th Feb
Q&As
In April 2014, the EU issued Regulation 537/2014/EU (EU Audit Regulation) and Directive 2014/56/EU (Statutory Audit Amending Directive). The EU Audit...
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25th Feb
Q&As
In April 2014, the EU issued Regulation 537/2014/EU of the European Parliament and the Council of the European Union (EU Audit Regulation) and...
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25th Feb
Practice notes
The directors' report has an important function in providing shareholders with information about the company's business which may not be ascertainable...
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24th Feb
Practice notes
Coronavirus (COVID-19): following the coronavirus outbreak, the Financial Conduct Authority published editions 27 and 28 of Primary Market Bulletin in...
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24th Feb
Q&As
Approving the accountsSection 414 of the Companies Act 2006 (CA 2006) requires that the accounts of a company be approved by the board of directors...
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15th Feb
Q&As
This Q&A considers key elements of the directors’ remuneration reporting regime prior to 1 October 2013 and the legislative amendments that changed...
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15th Feb

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