What are company records?
“Company records” are defined in the Companies Act 2006 as any register, index, accounting record, agreement, memorandum, minute or other document required by the Companies Acts to be kept by a company and any register kept by a company of its debenture holders. They may be kept in hard copy or electronic form, if in electronic form; they must be capable of being reproduced in hard copy. Company records are generally required to be kept at the company’s registered office or SAIL (single alternative inspection location), certain records must be accessible for inspection by the public and some must be filed with Companies House.
Company records are generally taken to mean a company's statutory registers as well as additional company records. A non-exhaustive list may include:
Statutory registers - register of members.
Other records - board minutes, members' resolutions and meetings, debenture holders, charges, accounts and financial records.