‘Company records’ are defined in the Section 1134 of the Companies Act 2006 (CA 2006), as any register, index, accounting records, agreement, memorandum, minutes or other document required by the Companies Acts to be kept by a company, and any register kept by a company of its debenture holders. CA 2006, s 248 requires a company to keep minutes of meetings of the directors for at least 10 years. Similarly, CA 2006, s 355 requires the same holding duration in relation to records of shareholder resolutions and minutes of meetings of the shareholders. Accounting records that a company is required by CA 2006, s 386 to keep must be preserved by it: • in the case of a