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Buachaill, Barrister
Category: Law
Satisfied Customers: 11396
Experience:  Barrister 17 years experience
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Morning Our client has requested that we as the accountants

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Our client has requested that we as the accountants remove a set of abbreviated accounts that were sent in error and the subsequent amended version from Companies House and replace them both with one correct version without stipulating 'amended'

Hello, and thank you for your question. I am your Expert and I will provide the answer you require.

Customer: replied 1 year ago.
Thank you

1. You won´t be able to remove a set of filed accounts from Companies House as once they are filed as the accounts, then that is what they remain. You can subsequently file a set of Amended Accounts to remedy any issue which arises. However, you cannot doctor the existing record and anything filed remains filed. Be aware that to file a second set of accounts for teh same year, you will have to state they are Ámended´as otherwise the situation makes no sense. So, if you are the accountant, don´t get involved in your clients´shoddy behaviour. Let them file them themselves, if they won´t take correct advice from you.

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Customer: replied 1 year ago.
The client is adamant that filing a court order N208 will suffice

3. Has the client been in court in relation to the issue? Please explain the background to this ´court order´ N208?

4. Was there a specific relief in the restoration to the register which granted this prerogative to replace a previous set of accounts?

5. There is a specific section 1096 of the Companies Act, 2006, which grants a court this power to rectify a previous set of accounts. However, the court must make an order under this section for it to be permitted.

Customer: replied 1 year ago.
There is no real background in respect of the court order, other than the client trawling through the internet to to identify that there are ways to remove a set of abbs and have them replaced with the corrected version without the need for the erroneous version to still appear there together with the amended. As his accountant he wants us to be responsible for the procedure. To be fair we did submit the incorrect version in the first place and put our hand up in recognition of our mistake. We are only human.
Customer: replied 1 year ago.
Response to reply 5
How to we go about this then

6. If you want to do this, then you need to invoke section 1096 and provide the court with the material whereby it can declare the previous accounts invalid and ineffective. You may be able to remove the information from the register by taking the matter to court and seeking rectification under section 1096 of the Companies Act 2006. The registrar must remove from the register any material that derives from anything that the court has declared to be invalid or ineffective, or to have been done without the authority of the company; or that a court declares to be factually inaccurate, or to be derived from something factually inaccurate, or forged; and that the court directs to be removed from the register. If you wish to seek rectification through the courts, the registrar should be added as a party to the application N208 to the court. The legal team at Companies House would be happy to consider a proposed application in draft (together with a draft order), so that the registrar may either approve the application/order, or suggest amendments which can be agreed between parties.

7. Here is a link to the N208 application form together with Guidance Notes

8. In your application, you would simply state that the incorrect set of accounts were filed and the corrected accounts represent the true and fair view of the position of the company. The court will accept a plea that human error was involved so long as it corrects the position.

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Customer: replied 1 year ago.
Very much appreciated. Kindest regards ***** ***** you

9. You are welcome. Best wishes with the application.

Customer: replied 1 year ago.
Is that something we can do as accountants or is it best left to the experts. What level of costs would be involved?

10. Whilst it is something you can do yourself as accountants, as the procedure is not complicated, I would however, advise you to get some outside party, such as a Company Law solicitor to handle it. This is because of the issue of personal liability. You are always better get some outside third party to handle a personal mess as your closeness to it and the emotional issues tend to cloud one´s judgment. There is an old adage that - a man who is his own lawyer has a fool for a client! Get a quote from the company law solicitor in advance as costs vary widely particularly inside and outside of London. I wouldn´t be able to hazard a guess as it depends upon who you use.

Customer: replied 1 year ago.
Thank you.

11. You are welcome.