It has been common practice for Company Accounts filed at Companies House to have the company number on the front cover of a set of accounts and not to appear on other pages of the accounts. New draft rules state that the company number is required on at least one of the following pages:
We would recommend that the company registration number is entered on the balance sheet for accounts filed on or after 1 October 2009.
The draft rules have been arranged into four volumes covering the following subjects
Volume 1 Requirements applicable to documents delivered to the registrar in electronic form.
Volume 2 Requirements applicable to documents delivered to the registrar in paper form.
Volume 3 Requirements applicable to a document or part of a document delivered to the registrar on a CD-ROM or DVD-ROM.
Volume 4 Authentication of a certificate sent by the registrar by electronic means.
The draft rules are 63 pages in length and, for example, in relation to accounts on page 29 states the following:
"Copy of balance sheet or abbreviated accounts and (where applicable) copy of profit and loss account, copy of directors' report, directors remuneration report and copy of auditor's report." Related to Companies Act 2006 section 441(1).
The company's name and registered number is required but only in one of the documents.
The draft rules can be found on the Companies House website.