Debt Security on Statement of Capital


When I submit a Debt Security (e.g. bond or preferred stock) in the Statement of Capital on a CS01 or SH01, is it a mandatory Companies House requirement that I also provide Prescribed Particulars for that Debt Security?


Hi PJ,

This is something I will have to ascertain from examination management.

I will come back to you as soon as possible.


Hello again PJ,

Issued shares that appear in a statement of capital such as within the SH01 and CS01 must also show the prescribed rights and particulars attached to those issued shares.

CA2006 Section 555 Return of allotment by limited company

(1)This section applies to a company limited by shares and to a company limited by guarantee and having a share capital.
(2)The company must, within one month of making an allotment of shares, deliver to the registrar for registration a return of the allotment.
(3)The return must—(a)contain the prescribed information, and (b)be accompanied by a statement of capital.
(4)The statement of capital must state with respect to the company’s share capital at the date to which the return is made up—(a)the total number of shares of the company,(b)the aggregate nominal value of those shares,[F1(ba)the aggregate amount (if any) unpaid on those shares (whether on account of their nominal value or by way of premium), and]

(c)for each class of shares—(i)prescribed particulars of the rights attached to the shares.