Company records—a company's non-statutory registers
Company records—a company's non-statutory registers

The following Corporate practice note provides comprehensive and up to date legal information covering:

  • Company records—a company's non-statutory registers
  • Location, inspection and copying of company records (including at a single alternative inspection location (SAIL))
  • Register of applications and allotments
  • Register of transfers
  • Register of debenture holders
  • Definition of debenture
  • Inspection and copies of register of debenture holders
  • Right of debenture holder to copy of deed

The Companies Act 2006 (CA 2006) requires companies to keep the following statutory registers:

  1. the register of members

  2. the register of directors

  3. the register of people with significant control (the PSC register)

  4. the register of directors' residential addresses, and

  5. the register of secretaries

For further detail on these statutory registers, see Practice Note: Company records—a company's statutory registers.

This practice note considers other registers that are commonly kept by a company although they are not required by statute, such as:

  1. a register of applications and allotments

  2. a register of transfers, and

  3. a register of debenture holders

Location, inspection and copying of company records (including at a single alternative inspection location (SAIL))

CA 2006, s 1136 allows the Secretary of State to make regulations specifying an alternative location (ie, other than the company's registered office) where a company may keep certain records (including the register of debenture holders) which are available for inspection. The relevant regulations are the Companies (Company Records) Regulations 2008 (SI 2008/3006) (CR Regs) and they, together with the relevant provisions of CA 2006, deal with the location, inspection and copying of company records.

Under the CR Regs, the single alternative inspection location (SAIL) of the company records to which the CR Regs apply must be:

  1. in the same part of the UK as the company's registered office (ie, England and Wales, Wales, Scotland or Northern

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