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Hello, I'm Keith and happy to help you with your question. I am, amongst other things, a Chartered Secretary, so may be able to shine some light on your worries. You are correct in your thinking that a post balance sheet event should have been recorded in the published accounts, especially as the values were revealed long before the accounts were actually prepared. However, it is no use crying over spilled milk. I would suggest that when the next set of accounts are prepared the, prior year's are re-stated and a note added. I have had to this myself on a couple of occasions. You could also send a copy of the revised Abbreviated Balance Sheet to Companies House, they still accept hard copy filings, in substitution for the existing ones recorded.
Stamp duty is calculated and levied on the actual cash changing hands as a result of the transaction. Providing the duty stamped by the Stamp Office in Birmingham on the share transfer form conforms to this amount then the transfer form is a valid document.
Many thanks for the info most helpful. Can I just ask one more question in that perhaps I should make it clear that I think the revaluation was not entered as a post balance sheet event because the company was trying to hide its asset value for other purposes. I assume this makes no difference for filing purposes but might for legal ones which I do not expect you to comment upon of course.