Companies

Reviewed company-law and statutory-administration knowledge.

Company dividends links the statutory distribution test, relevant accounts, board record, and dividend voucher. Distributable profits holds the controlling profit ceiling.

Companies House filing deadlines links annual accounts, confirmation statements, statutory calendar-month arithmetic, historic temporary rules, and customer-specific registered dates.

Profit and Loss reports

How Sterling builds a period result from reconciled Income and Expense evidence, and where a draft stops short of statutory accounts.

Company dividends

How a UK company makes a lawful dividend and why cash alone is not the test.