When do accounting document need to be filed after this first registration?
A-18 In the case of a company which is required by its parent law to disclose accounts publicly then copies of the accounts should be delivered in Great Britain for each branch every time that parent law requires accounts to be disclosed in the state of incorporation. Copies of the accounts should be delivered to the appropriate Registrar in Great Britain within three months of the accounts first being disclosed.
A-19 Where the company is not required to deliver or make disclosure of its accounts in its state of incorporation it is required to prepare and deliver accounts in the same manner as a company subject to the place of business regime as described in paragraph A-17 above.
Notification of insolvency proceedings.
A-20 A company also has an obligation to deliver to the Registrar, for each branch, particulars relating to any insolvency proceedings involving the company. Where a company is being wound-up it must deliver to the Registrar on form 703P(1) particulars relating to those proceedings. These particulars include:
(a)
the company name;
(b)
who has brought the action;
(c)
(d)
the details of the court making the winding up order, or whatever other manner by which the company is being wound up; and
the date on which the winding up becomes effective.
A-21 Once a liquidator has been appointed that person must deliver form 703P(3). Liquidators must state their name and address, date of appointment, and any powers which have been conferred on them that are not conferred by general law or the constitution of the company.
A-22 When the insolvency proceedings have been completed, the liquidator must also deliver form 703P(5) stating the date on which the winding up was terminated and, where appropriate, when the company ceased to be registered.
A-23 Where the company becomes subject to insolvency proceedings, an arrangement, a composition or analogous proceedings it must deliver to the Registrar on form 703Q(1) particulars relating to the proceedings. These particulars include:
(a)
who has brought the action;
(b)
(c)
the details of the court making the order, if applicable; or the nature of the action instigating the winding up; and
(d)
the date when the order or proceedings become effective.
A-24 If the insolvency proceedings cease, the company must deliver form 703Q(2) giving notice of
this.