Trading disclosures
Trading disclosures

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

  • Trading disclosures
  • Legibility of displays and disclosures
  • Display of registered name
  • Disclosure of registered name in communications
  • Additional disclosures in business letters, order forms and websites
  • Disclosure of share capital
  • Disclosure of names of directors
  • Disclosure of registered office and inspection place
  • Hard copy, electronic or other form
  • Business names (trading names)
  • more

The Companies Act 2006 (CA 2006) and The Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 (the Names and Trading Disclosures Regulations 2015) require UK companies to make certain trading disclosures including in relation to the company's name, share capital, directors and registered office.

Legibility of displays and disclosures

Any display or disclosure of any information required by the Names and Trading Disclosures Regulations 2015 must be legible, meaning that it must be in characters that can be read with the naked eye.

Display of registered name

Location

Any company (other than a company that has at all times since its incorporation been dormant) must display its registered name at the following locations:

  1. its registered office

  2. any inspection place, and

  3. any other location at which it carries on business unless:

    1. such a business location is primarily used for living accommodation, or

    2. all directors of the company are individuals who are protected under CA 2006, s 243(4) from having to disclose certain protected information to credit reference agencies

The registered name of a company does also not need to be displayed at its registered office, inspection place or other business location where:

  1. a liquidator, administrator or administrative receiver has been appointed in respect of that company, or

  2. the registered office, inspection place or other business location is