A connected person is defined in S.220 as a person that is connected to a director in the following ways (note for the purposes of disclosure of directors remuneration required by S.305 & S.306 the inclusion of the remuneration of connected persons remuneration is only required for periods beginning on or after 1 June 2015):- a director’s spouse, civil partner, parent, […]

The auditor is obliged to report a S.239 offence (i.e. where loans, quasi loans, credit transactions, guarantees are provided to the directors and/or their connected persons where the value of such arrangements is 10% or more of the net assets of the previous Financial Statements laid before the members at the AGM) to the ODCE. Where a […]

This report should be addressed to the directors as per Section 356(1) of Companies Act 2014

This report should be addressed to the directors as per Section 356(1) of Companies Act 2014.