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Limited to unlimited re-registrations
 
  • A limited company may only re-register as an unlimited company if it has obtained the unanimous consent of the members of the company.

  • A public company may not re-register as unlimited, nor may a company which has previously been registered as unlimited.

  • The application for re-registration must be accompanied by Form 49(8)(a), signed by or on behalf of, all the members to indicate their consent to the re-registration.

  • All of the directors must also make a statutory declaration that the persons by whom, or on whose behalf, the form of member's assent is signed constitute the whole membership of the company, and, if any of the members have not signed themselves, that the directors have taken all reasonable steps to satisfy themselves that each person who signed it on behalf of a member was lawfully empowered to do so.

  • A copy of the new memorandum and articles of association must be submitted with the application for re-registration.

  • A new certificate of incorporation confirming the company’s re-registration will be issued on receipt of the documents, if they are in order. The change of status takes effect on issue of the certificate. The alterations to the memorandum and articles take effect as if they were made by a resolution of the company.

  • Section 80 of the Insolvency Act 1986 protects those who were past members of the company at the time of re-registration from unlimited liability as a contributory in the event of a subsequent winding-up.
 
Unlimited to limited re-registrations
 
  • The re-registration of a company from unlimited to limited requires a special resolution of the members.

  • An unlimited company may not re-register as a public limited company.

  • The special resolution must state: whether the company will be limited by guarantee or by share capital and, if the latter, what the capital is to be. The resolution must also make appropriate alteration in the memorandum and articles of association to fit the requirements of the Companies Act 1985 as to the substance and form of memorandum and articles suitable to the type of limited liability chosen.

  • The special resolution must be accompanied by an application form, signed by a director or the secretary of the company, and printed copies of the altered memorandum and articles of association.

  • The documents must be filed within 15 days of the special resolution being passed.

  • A new certificate of incorporation confirming the company’s re-registration will be issued on receipt of the documents, if they are in order. The change of status takes effect on issue of the certificate. The alterations to the memorandum and articles take effect as if they were made by a resolution of the company.

  • Section 77 of the Insolvency Act 1986 provides that those who were members at the time of re-registration shall remain liable to contribute if the company is wound up within 3 years of the re-registration, even though they have become past members by the time winding up commences. Such past members remain liable to contribute to the company’s debts and liabilities incurred before the re-registration as if the company had not been re-registered as limited.

  • Further, where none of the members at the time of the re-registration remain members at the commencement of the liquidation, those who were existing or past members at the time of re-registration are liable to contribute without limit to the debts and liabilities incurred before re-registration. This is notwithstanding the fact that the existing members at the time of winding up have satisfied the contribution required to be made by them in pursuance of section 74 of the Insolvency Act 1986.
 
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