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{{Corporate law|UK/Ire/Com}}
A '''private company limited by shares''' is a class of [[private limited company]] incorporated under the laws of [[law of England and Wales|England and Wales]], [[Hong Kong law|Hong Kong]], [[Northern Irish law|Northern Ireland]], [[Scots law|Scotland]], certain [[Commonwealth Lawyers Association|Commonwealth jurisdictions]]
"Limited by shares" means that the liability of the shareholders to creditors of the company is limited to the capital originally invested, i.e. the nominal value of the shares and any premium paid in return for the issue of the shares by the company. A shareholder's personal assets are thus protected in the event of the company's insolvency, but any money invested in the company may be lost.
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If a company's accounts are delivered late there is an automatic penalty which is between £150 and £1,500 for a private company.
The first accounts of a private company must be delivered:
*within nine months of the end of the accounting reference period; or
*if the accounting reference period is more than 12 months, within 22 months of the date of incorporation, or three months from the end of the accounting reference period, whichever is longer.
A company may change its accounting reference date by sending Form 225 to the Registrar.
=== Confirmation statement ===
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Every limited company must file annually a confirmation statement (previously an annual return), as required by section 853A of the Companies Act 2006,<ref>UK Legislation, [https://www.legislation.gov.uk/ukpga/2006/46/section/853A Companies Act 2006, section 853A], accessed 15 May 2023</ref> which confirms that its information held at [[Companies House]] is correct.
To help companies meet this filing requirement, Companies House may send a pre-printed "shuttle" form to each company's registered office several weeks before the anniversary of incorporation. The form shows the information that has already been given to Companies House. Companies House may also send an email reminder on the due date (annual review period date). This statement must be filed no later than 14 days after the due date, and can be filed online using a Companies House service; {{asof|2023|May|lc=y}} the fee for online submission
===Company Tax Return===
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==External links==
*[http://www.opsi.gov.uk/ACTS/acts2006/ukpga_20060046_en.pdf Companies Act 2006]
[[Category:Types of business entity]]
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