What filing requirements apply to companies limited by guarantee?


Want to set up a limited by guarantee company for a new sports club in Newcastle. Before I sign on the dotted line, I want to understand what the requirements are going to be that we’ll have to fulfill on a regular basis (by regular I mean annual/semi-regular). So, what are the filing requirements that will apply to your average limited by guarantee firm?



All private limited companies have the same filing and reporting requirements, regardless of whether they are limited by shares or limited by guarantee. These include:

  • Preparing an annual return for Companies House every 12 months.
  • Preparing annual accounts for their members and Companies House.
  • Telling Companies House when any registered details change, including information the registered office address, location of statutory records and information about the company’s members and officers.
  • Informing HMRC of the company’s trading status - i.e. active or dormant.

Companies that are trading are also required to register for business taxes and file tax returns and annual accounts at HMRC every year.

2 years ago

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