Hanover Company Services, Ground Floor, One George Yard, London, EC3V 9DF, UK
All limited and unlimited companies, whether or not they are trading, must keep accounting records.
Generally, a set of accounts must include:
The Companies Act can provide further information on what these documents contain. Certain information may be omitted from the accounts of medium-sized and small (including very small and dormant) companies prepared under the Companies Act 2006. Some small companies and dormant companies may also be exempt from audit.
All limited and public limited companies must send their accounts to the Registrar. If they are eligible and wish to, medium-sized, small, very small and dormant companies may prepare and file 'abbreviated accounts'.