Company Share Transfer and Annual Return

[participant]

Hi everyone,

Could anyone clarify please if the share transfer in a LTD company that occurred AFTER financial year for which AR is being submitted but BEFORE annual return date has to be recorded in the current annual return regardless that the share transfer took place after the end of financial year or should it be recorded on the next AR?

Example:

Annual Return Date: 01/04/2015
AR for the period: 01/09/2013 to 31/08/2014
Share transfer date: 01/10/2014

Thank you!

 

[srase]

All changes up to the date the annual return is made up to should be recorded in the annual return and the shareholding at the date the annual return is made up to should be shown.

So in your example if you filed your annual return today it would be made up to today's date and the share transfer in October 2014 should be recorded even though this is after the financial year end.

 

[participant]

great, thanks @srase !