Which records must a company maintain beyond its accounts?

Beyond books of account, company law expects a small library of “statutory registers” — registers of members, directors and key managerial personnel, charges, related-party contracts and more — together with properly recorded minutes of board and general meetings.

These records are the company's institutional memory. When an auditor, a lender, an investor or a buyer looks at the company, tidy registers and minutes signal a well-governed business — and turn due diligence from an excavation into a walkthrough.

Maintaining them is genuinely light work when done as you go, and tedious only when reconstructed years later. Our secretarial practice keeps the full set current as a matter of routine.