annual return

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annual return

a return made once a year by a company. Every company is required under the Companies Acts to make an annual return to the registrar made up to a date not later than its ‘return date’. Failure so to do is a criminal offence. The return must specify: the name of the company; its registered number; the type of company it is, for example, private or public; the registered office address of the company; the address where certain company registers are kept if not at the registered office; the principal business activities of the company; the name and address of the company secretary; the name, usual residential address, date of birth, nationality and business occupation of all the company's directors; the date to which the annual return is made-up (the made-up date).

If the company has share capital, the annual return must also contain: the nominal value of total issued share capital; the names and addresses of shareholders and the number and type of shares they hold or transfer from other shareholders.

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