Statutory books and records are documents kept by a company which detail important aspects of its operations and structure, for example, its current directors.
Every UK company is required by law to have a set of statutory books and records and to maintain them. Companies usually keep these official documents in a company register, where they can be ordered in a logical fashion.
Maintenance of Statutory Books and Records
The maintenance of statutory books implies that the records are kept up to date and where necessary, are adjusted to reflect any changes that have taken place within the company.
Statutory books are in the public domain. A member of the public can request to view the records by providing reasonable notice at the business'registered office. The company must then ensure that the request is satisfied and is permitted to render a nominal fee where justified.
Kept at a Company's Registered Office
By law, a company statutory records and books should be kept at its registered office where Companies House will direct persons making a viewing enquiry to them.
In reality, requests to visit a registered office to view the statutory books and records are rarely made. Information that would be typically kept relating to any given company is available electronically and by post from Companies House for a small fee.
It is often far more practicable for the persons seeking information (and the company itself) to have enquiries satisfied at Companies House rather than at the registered office.
