Private limited company
Must file a confirmation statement at least every 12 months confirming there have been no changes since the last filing, or otherwise setting out (amongst other things) details of any changes to the company's share capital, people with significant control and directors. Confirmation statements are publicly available.
Must maintain a register of individuals or legal entities that have control over them (people with significant control) and maintain the public register with details of such individuals or legal entities (as applicable).
Must prepare annual accounts covering the previous financial year and deliver these to Registrar of Companies House within 9 months of the end of financial year. Accounts are publicly available.
Requirement to make event-driven filings (eg, to reflect changes in the share capital, registered office or directors of the company).
Limited liability partnership (LLP)
Must file a confirmation statement at least every 12 months setting out (amongst other things) details of LLP's membership. Confirmation statements are publicly available.
Must maintain a register of individuals or legal entities that have control over them (people with significant control) and maintain the public register with details of such individuals or legal entities (as applicable).
Must file annual accounts (subject to certain exceptions for small and dormant LLPs). Accounts are publicly available.
Registered UK establishment
If the overseas company prepares and files annual accounts in its country of incorporation, a full copy of the accounts may need to be filed at Companies House within 3 months of the date they are required to be disclosed under its parent law.
If it does not prepare and file such accounts under its parent law, Companies House will allocate the company an accounting reference date, and certain accounting documents will need to be filed (generally, this will be within 13 months of the end of the accounting reference period).
A fee will also be payable. Accounts are publicly available.