Striking off meaning

This checklist outlines the matters to be reviewed and the actions to take in order to voluntarily strike off and dissolve a company in the proper manner. Step Notes/Resources Tick box when the step is completed or the matter considered Preparing for voluntary strike off and preliminary checks Confirm that the company has not, at any time in the last three months: altered its name traded or otherwise conducted business of any kind disposed of property for consideration where the asset was held with the aim of disposing for gain in the ordinary course of business undertaken any other activity at all This does not apply if the activities above were carried out solely to make the strike off application, to conclude the company’s affairs, or to comply with a statutory obligation (for example, filing the company’s accounts or a confirmation statement), and nothing further. If the company has undertaken anything outside these exceptions, it cannot apply...

This checklist sets out the points to review and the actions to take to restore a dissolved company to the register using the administrative restoration procedure. For each matter or step, include the relevant Companies Act 2006 (CA 2006) section or other citation, and mark when the item has been completed or considered. Preparing for administrative restoration and preliminary checks Confirm that the administrative restoration process is available. It may only be used where the Registrar of Companies has struck the company off the register. It does not apply where the company sought its own voluntary strike off under CA 2006, s 1003. CA 2006, ss 1000–1003; The Registrar’s powers to strike off a company. Ensure that the application for administrative restoration will be made by a former director or former shareholder of the company. CA 2006, s 1024(3). Check that the company met the first condition for applying to be returned to the register: in the case of a company removed under CA...

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Under Irish legislation, each company is required to have its financial statements examined by a statutory auditor, except where it qualifies for, and uses, an exemption. Until recently, per section 363 of the Companies Act 2014 (Ireland) (CA 2014 (IRL)), a company that did not submit its annual return within 56 days of its annual return date forfeited the ability to rely on this exemption for the subsequent two years, effectively as a sanction for late filing...

In this issue: Corporate governance Equity capital markets Company striking off and dissolution Financial services regulation for corporate lawyers Daily and weekly news alerts New and updated content Dates for your diary Trackers Useful information Corporate governance Commission adopts ‘quick fix’ amendments to European Sustainability Reporting Standards The European Commission has introduced a Delegated Regulation amending Delegated Regulation (EU) 2023/2772, the framework that defines the European Sustainability Reporting Standards (ESRS). These standards set out the disclosures companies must provide to satisfy sustainability reporting duties under the EU Corporate Sustainability Reporting Directive (CSRD). The targeted ‘quick fix’ measures seek to lessen both immediate and longer-term compliance demands for businesses already reporting under the CSRD for the 2024 financial year (the so‑called ‘wave one’ companies). In line with the ‘Stop the Clock’ Directive, adopted within the February 2025 sustainability omnibus package (Directive (EU) 2025/794), other entities (described as ‘wave two’ and ‘wave three’ companies) have had...

In this issue: Individual rights arising from union membership Pay Tax Prohibited conduct (discrimination etc) Diversity and gender pay gap Whistleblowing Bribery, modern slavery, tax evasion and fraud Employment Tribunals Wales IRLR Highlights—December 2024 Dates for your diary Trackers New Q&As Employment resources on Lexis+® Daily and weekly news alerts Individual rights arising from union membership Supreme Court unanimously confirms that a trade union can rely on third party rights under C(RTP)A 1999 to secure a check-off term in an employment contract. In Secretary of State for the Department for Environment, Food and Rural Affairs v Public and Commercial Services Union [2024] UKSC 41, the Supreme Court—Lord Sales and Lady Rose delivering the principal judgment—allowed the Public and Commercial Services Union’s appeal. The Court held that the Union was entitled to invoke section 1 of the Contracts (Rights of Third Parties) Act 1999 (C(RTP)A 1999) to enforce a provision...

This brief note outlines the actions required to return a company to the register by using the administrative restoration route after it has been removed at the behest of the Registrar of Companies under the Companies Act 2006 (CA 2006). For a full analysis of the legislation, case law and process on administrative restoration, see Practice Note: Company restoration—administrative restoration. For a practical step-by-step overview, see Flowchart: Company restoration—administrative restoration—flowchart. When to use the administrative restoration procedure You may use administrative restoration where the company was struck off on the Registrar’s initiative in accordance with CA 2006 (see Practice Note: The Registrar's powers to strike off a company for further detail). Compared with applying to the court, this route is generally more straightforward, faster and less costly, though the court process remains available even where the striking off was initiated by the Registrar. The administrative route to restore a company cannot be used if the company was struck off...

Where a company has been struck off, an application can sometimes be made to the registrar of companies to reinstate it to the register through administrative restoration. This Practice Note sets out the restoration process by administrative restoration under the Companies Act 2006 (CA 2006). Why restore a company to the register? Common reasons for using the administrative restoration procedure include: the company was still trading or otherwise in operation when the registrar struck it off the company held property at the time of strike-off and dissolution, which has now vested as bona vacantia What is administrative restoration? Introduced by the Companies Act 2006, administrative restoration offers a simpler way to place back on the register a company struck off under the registrar of companies’ powers, without the need to...

This brief overview explains the steps for voluntarily removing a company from the companies register under section 1003(1) of the Companies Act 2006 (CA 2006). It excludes removals initiated by the Registrar of Companies, which are addressed in Practice Note: The Registrar's powers to strike off a defunct company. For an in‑depth examination of the statute, case law and process regarding striking off a company, see Practice Note: Voluntary striking off and dissolution. For a practical, step‑by‑step outline of the procedure for striking off a company, refer to Flowchart: Voluntary striking off—flowchart. Check that the voluntary strike off procedure is suitable Before making the strike off application, the company’s management and/or advisers should assess whether the process is appropriate. It is typically only appropriate for a solvent company with comparatively simple affairs and assets that are straightforward to close or distribute. Alternative routes to dissolution, such as voluntary liquidation, may suit companies with more complex business matters. For further detail, see Practice Note: Voluntary striking off and dissolution....

[ Name and address of recipient ] Date: [ insert date ] Dear [ Members OR Organisation name OR Directors OR Individual name ] [ insert company name ] [ LTD OR PLC ] — striking off application We write on behalf of [ insert company name ] [ LTD OR PLC ] (the Company). [ [ As you will be aware, the OR The ] Company has not been [ trading OR in operation ] since [ insert date ], and the directors have no plans to restart the Company’s activities. OR [ Insert other/additional reasons for striking off the company ]. ] As a result, the directors have resolved to submit an application for the Company to be removed from the register of companies. On [ insert date ], the Company’s directors filed a striking-off application with the Registrar of Companies. In line with the Companies Act 2006, a copy of the striking-off application is enclosed. [ Yours faithfully...

Filed on behalf of the Claimant Witness statement by [ insert name ] for [ insert name of claimant ]. Witness statement number: [ First ]. Exhibits listed numbered [ insert number ] to [ insert number ]. Date: [ insert ]. No. ...

Company number: [ insert number ] [ insert company name ] [ LTD OR PLC ] Minutes of a board meeting (the Meeting) of [ insert full name of company ] (the Company) Convened at [ the offices of the Company ] on [ insert day, month and year of the meeting ] at [ insert time ] [ am OR pm ] Present: [ Insert names of the director(s) physically present ] [ Insert names of any directors attending by telephone as allowed by the Company’s articles of association ] (by telephone) [ Insert names of any directors attending by other means permitted by the Company’s articles of association ] (by [ insert other means ]) In attendance: [ Insert name of anyone in attendance who does not count towards the quorum for the Meeting (eg the company secretary, any legal advisers) ] Apologies: [ insert names of...