Incorporation and Names - GP1

June 2010 - Version 3.4

as modified by the Companies Act 2006

PDF version of this page (853KB)

Is this guidance for you?

This guide will be relevant to you if:

• you want to incorporate a company
• you want to check which names are acceptable for a company

Contents

Introduction
Chapter 1 - Incorporating a company
Chapter 2 - Choosing a company name
Chapter 3 - Sensitive words and expressions
Chapter 4 - Objections to company names
Chapter 5 - Directors and secretaries
Chapter 6 - Public companies
Chapter 7 - Community Interest Companies
Chapter 8 - Right To Manage companies and Commonhold Associations
Chapter 9 - Disclosure of company name and specified other information
Chapter 10 - Business names
Chapter 11 - Quality of documents
Chapter 12 - Further information

Appendix A - Prescribed words that require the approval of the Secretary of State
Appendix B - Sensitive words that require the approval of the Secretary of the state
Appendix C - Words and expressions governed by the other legislation

This guide answers many frequently asked questions and provides information on completing the most commonly used filings relating to this area. The guide is not drafted with unusual or complex transactions in mind. Specialist professional advice may be needed in those circumstances.

***This is Companies Act 2006 Guidance - access Companies Act 1985 Guidance here***

Introduction

This guide sets out the main requirements for incorporating a company  in the United Kingdom i.e. England, Wales, Scotland and Northern Ireland. It:

• explains what you need to do to incorporate a limited company;
• provides information about the different types of company;
• sets out the rules which may apply to your choice of company name;

Overview – Quick guide on how to incorporate a limited company

This overview is a brief guide to the simplest incorporation, for example, a private company limited by shares with straightforward articles and a non contentious name. More detailed information about incorporation and related activities appear in subsequent chapters.

A business cannot operate as a limited company until it has been incorporated as a company at Companies House. Incorporation is the process by which a new business or an existing sole trader or partnership becomes a limited company.

Setting up a company brings many obligations. It may be worthwhile taking advice from a solicitor or accountant as to whether an incorporated company is the best way for you to run your business. You can also find useful practical advice for business start up on the business link website.

The documents and forms you must file

To incorporate your company you will need to send the following documents to Companies House:

• Application to register a company (Form IN01);
• Memorandum of Association;
• Articles of Association (unless you decide that the model articles relevant to your company should apply in their entirety (see chapter 1, questions 3 and 7).

You can file the application electronically or you can send a paper application. The standard fees are £15 if sent electronically and £20 for paper filing. The vast majority of incorporation applications are filed electronically. Further information about how you can incorporate your company electronically or on paper is explained in chapter 1, question 14.

The type of company you wish to register

The vast majority of companies, especially small and medium size companies are private companies limited by shares. Other company types include public limited companies and private companies limited by guarantee.

The company’s officers

The company’s officers are the directors and, if you decide to appoint one or are required to do so, the company secretary.  Private companies must appoint at least one director but do not need to appoint a secretary.  A company may be an officer of another company but at least one director must be an individual.

Public companies must appoint a minimum of two directors and a secretary. One of the directors must be an individual.

The Companies Act places specific filing and other obligations on the directors and further information can be found in chapters 5 and 6.

The company’s registered office

All companies must have a registered office, which must be a physical location in the United Kingdom.  The Application to register a company (Form IN01) includes a section requiring you to choose whether the registered office will be in England & Wales, Wales, Scotland or Northern Ireland and another section to state the address of the company’s registered office on incorporation. It can be your business address, the address of your accountant or any other address you choose. However, it must be an address at which you will be able to deal with all official letters and notices you receive.  Further information about the registered office is explained in chapter 1, question 10.

The company’s name

Before you incorporate your company you will need to choose a name. The name you choose must not be identical or the ‘same as’ another name appearing on the index of company names, even if you are already using the name as a sole trader or partnership. Further information on ‘same as’ names is included in chapter 2, question 2. You can check if your preferred name is available by searching the index of company names on our website. We also suggest that you check the Trade Marks Register of the UK Intellectual Property Office to ensure your proposed name does not infringe an existing trade mark.  

The characters and punctuation that can be used in a company’s name are specified in ‘The Company and Business Names (Miscellaneous Provisions) Regulations 2009 (2009/1085)’. While accents may not be included in a company’s registered name, this does not prevent their being included in the company’s stationery.

The characters and punctuation that can be used in a company’s name are specified in ‘The Company and Business Names (Miscellaneous Provisions) Regulations 2009 (2009/1085)’. While accents may not be included in a company’s registered name, this does not prevent their being included in the company’s stationery.

The certificate of incorporation

If your application satisfies all the examination checks we will incorporate the company and register the company’s details on our database. Its name will form part of our index of company names. We will give your company a unique company number, which will stay the same throughout the life of the company. We will also issue a certificate of incorporation showing the company name and number. These documents, in common with other company filings, will be available for the public to search.

The company’s disclosure and inspection requirements

All companies have to comply with trading and disclosure requirements. For example, you must ensure the company’s full name (including, as appropriate, "limited" or "ltd" or "plc" etc) appears on all its correspondence and business documentation.  In addition, the company number, place of registration and registered office address must appear on its business letters and order forms (including those sent by email) and on its websites.  You must also have a sign with the company’s full name at its registered office and, generally, at all its premises.

You must also maintain and make certain documents available for public inspection such as registers of members and directors, records of resolutions and instruments creating charges. 

This information must be kept at the company’s registered office or any inspection place it uses. Any person can write to the company to request details of its registered office, any inspection place and the type of company records which are kept at that office or place. The company must issue a written reply within 5 working days of the receipt of that request.

Further information about disclosure requirements can be found in chapter 4. We advise you to read this chapter because it is an offence to fail to comply with some of the disclosure and inspection requirements. Certain disclosure requirements also apply to business names.  Further information is included in chapter 10.

The new company going forward

You can find more detailed information about filing obligations and other subjects such as holding meetings, passing resolutions, share capital and mortgages in our ‘Life of a Company – Part 2 - Event Driven Filings’ guide.

***This is Companies Act 2006 Guidance - access Companies Act 1985 Guidance here***

Chapter 1 - Incorporating a company

A registered company is a legal entity with a separate identity from those who own or operate it. Most companies are limited liability companies which mean the liability of the members is limited by shares or by guarantee. Some companies are unlimited companies which means the members have unlimited liability.

1. Who can form a company?

One or more persons can form a company for any lawful purpose by subscribing their name(s) to the memorandum of association and complying with the legal requirements for incorporation. In law, 'person' includes individuals, companies and other corporations. Those persons who subscribe their names to the memorandum of association are known as "subscribers".

2. Is there more than one type of company?

There are four main types of company:

Private company limited by shares: This type of company has a share capital and the liability of each member is limited to the amount, if any, unpaid on their shares.  A private company cannot offer its shares for sale to the general public.

Private company limited by guarantee: This type of company does not have a share capital and its members are guarantors rather than shareholders.  A company is limited by guarantee if the members liability is limited to such amount as the members undertake to contribute to the assets of the company in the event of its being wound up.

Private unlimited company: This type of company may or may not have a share capital but there is no limit to the members' liability. Because the members’ liability is unlimited, the company has to disclose less information than other types of company.

Public limited company: This type of company has a share capital and limits the liability of each member to the amount unpaid on their shares. A public limited company may offer its shares for sale to the general public and may also be quoted on the stock exchange.  Further information about public companies is explained in chapter 6.

Community Interest companies (CICs) can be incorporated as private or public companies. Further information about CICs can be found in chapter 7.  Private companies also include Right to Manage Companies and Commonhold Associations. And further information about these companies can be found in chapter 8.

3.  How do I form a company?

You can incorporate your company yourself, or you can use a company formation agent, accountant or solicitor. To incorporate a company the following documents must be sent to Companies House:

• Application to register a company (Form IN01) and the fee (see question 14);
• Memorandum of Association; (see question 6)
• Articles of Association (except where you adopt model articles in their entirety (see question 7); 
• Additional information if your application includes a prescribed or sensitive word or expression. (see chapter 3)

You may not be able to incorporate your chosen company name if it is the ‘same as’ another name appearing  on the index of company names.  Further information about ‘same as’ names is included in chapter 2, question 2.

You can check the index by using our free ‘WebCHeck’ search service on our website.  Further information about company names is included in chapter 2 and we advise you to read this chapter before deciding the name of your proposed company. 

Once you have chosen your proposed company name, you can send your incorporation documents to Companies House electronically or on paper. Further information on how to send your application electronically can be found in question 14.  If you file paper documents you should send them to Companies House in:

• Cardiff, if the registered office is to be situated in England and Wales or Wales;
• Edinburgh, if the registered office is to be situated in Scotland;
• Belfast, if the registered office is to be situated in Northern Ireland.

Our ‘Same Day’ incorporation service, which is available in Cardiff, London, Edinburgh and Belfast, allows you to register the company on the day we receive the documents, provided they are delivered to our offices before 3pm (Monday-Friday). This service costs £50. We cannot give the same guarantee for posted applications although, in most cases, we will register the application on the day of receipt. 

When filing ’Same-Day’ applications by post, courier or by hand please ensure you mark the envelope ‘Same-Day Incorporation’.

You can also use our electronic filing for a same day incorporation, the fee for this is £30.

If your incorporation documents are correct and your proposed company name is acceptable, we will register the incorporation documents and issue a certificate that the company is incorporated. If your company is registered by electronic filing the certificate will also be issued electronically.

4.  Can I reserve the name once I have checked that it is available? 

You cannot reserve a name. We cannot guarantee to process applications in strict order of the time or date of their receipt and in general we process applications sent by electronic software filing more quickly than paper applications. To avoid the possibility of rejection and to help us process your application as quickly as possible please check the various documents carefully before sending them to Companies House. 

5.  What is the 'Application to register a company (Form IN01)'?

When you apply to incorporate your proposed company you will need to complete this application form. The main features of the form are that it:

• asks for the proposed name of the company;
• asks for the part of the United Kingdom where the company will have its registered office (this cannot be subsequently changed);
• asks for general details about the proposed company, including a statement of proposed officers, the director(s), and the secretary if it has one, whether it is a public or private company and its intended registered office address;  
• asks for a statement of capital and initial shareholdings or a statement of guarantee;
• includes an application for a private company limited by guarantee to seek exemption from the requirement to use "limited" or "cyfyngedig" in the company name (this will not be relevant to most applications for incorporation) (see chapter 2).
• includes a section requiring you to confirm you have requested and attached a copy of a statement of support from a government department or other body if your application includes a proposed company name which contains a prescribed or sensitive word (see chapter 3)

6.  What is the memorandum of association?

The memorandum of association confirms the subscribers’ intention to form a company and become members of that company on formation.  In the case of a company that is to be limited by shares, the memorandum will also provide evidence of the members’ agreement to take at least one share each in the company. Information on capital and shareholdings is no longer part of the memorandum as this information is contained in the form IN01 as either a ‘statement of capital and shareholdings’ or for those companies limited by guarantee a ‘statement of guarantee’,

Once the company has been incorporated, the memorandum will no longer affect the ongoing operation of the company and it cannot be amended. It will become, to a large extent, a historical document. The required memorandum wording is included in the ‘The Companies (Registration) Regulations 2008 (2008/3014)’. A proforma memorandum can be downloaded from our website, www.companieshouse.gov.uk/forms/formsOnline.shtml#Company

7. What are articles of association?

A company’s articles of association are its internal rulebook. Every company formed under the Companies Act 2006 or earlier Acts will have articles of association – commonly referred to simply as the company’s "articles".

The articles are chosen by the members and form a contract between the company and its members. They help to ensure the company’s business runs as smoothly and efficiently as possible and will set out how the company will make decisions and include various matters connected with the shares.  Every company is required to have articles by law and the articles are legally binding on the company and all of its members.

The articles cannot contain rules that are against the law. Provided that the members observe this general principle they have complete freedom to choose which rules go into their company’s articles, although they may find it convenient to rely on model articles as a default position. If the members decide to draw up their own rules they should consider whether they need to take legal or other professional advice and have bespoke or tailor-made articles drawn up for their company

On incorporation a company can adopt model articles, model articles with amendments or bespoke articles. . Model articles are available for private companies limited by shares, private companies limited by guarantee and public companies.

You can see the different types of Model Articles in schedules 1-3 of ‘The Companies (Model Articles) Regulations 2008 (SI No. 3229)’. Further information about model articles is also included in FAQ's on the Companies House website and also on the BIS website under 'FAQ's Companies Act 2006, Articles of Association'.

When you complete the ‘Application to register a company (Form IN01)’ you will need to indicate if the proposed company is adopting:

• model articles in their entirety (copy of the articles not required);
• model articles with amendments (copy of the amended articles as amended must be sent with the IN01but need not include the text of provisions of model articles that are adopted without amendment); or
• bespoke articles (copy of the articles must be sent with the IN01).

If you do not indicate which articles you are adopting, we will automatically apply the model articles appropriate to your company type.

What happens if I change my articles after incorporation?

Once your company is incorporated, you must notify Companies House every time your company makes changes to its articles. You and your company may commit an offence if you do not do so.  A copy of the special resolution making the change must be delivered to Companies House within 15 days of being passed.  You must also deliver a copy of the amended articles to Companies House within 15 days.

If you decide to amend the company’s articles so as to adopt model articles in their entirety, there is no need to send a copy of the model articles. If model articles form part of the articles as amended, the amended articles do not need to set out the entire model articles but do need to show how they have been adopted or amended.,. We may send you a notice if we are aware that you have failed to send us a copy of the company’s amended articles. The company may be liable to a £200 civil penalty if it fails to comply with that notice.

8. What are entrenched or restricted articles?

Your company can choose to adopt articles which include provisions that are entrenched, meaning that the company can only repeal or amend these provisions if certain conditions are met.  For example, a rule which could only be changed with the support of a higher majority of shareholders than would be required to pass a special resolution.  

If on formation your company’s articles include entrenched provisions they are restricted and you must complete the appropriate section of the ‘Application to register a company (Form IN01)’. The articles themselves must make it clear what conditions need to be satisfied in order to change the entrenched provisions in question. 

9.   Where can I find copies of the relevant form of memoranda or articles of association for my proposed company?

Companies House cannot supply bespoke memoranda or articles but you can purchase them from a company law stationer or company formation agent. As stated in questions 6 and 7 you can also view the required format of the memorandum in 'The Companies (Registration) Regulations 2008 (SI No. 3014)' and model articles are included in 'The Companies (Model Articles) Regulations 2008 (SI No. 3229)'.

A proforma memorandum can be downloaded from our website, www.companieshouse.gov.uk/forms/formsOnline.shtml#Company

10. What is the registered office?

By law every company must have a registered office. The registered office must be a real address, i.e. a physical location where it is possible for the company to accept service of documents.  However the registered office need not be a place where the company carries on its day-to-day business.  For example, some companies use their accountant’s address as their registered office. However, the directors are responsible for ensuring their registered office is effective in terms of dealing with all notices, letters and reminders sent by Companies House or other organisations, businesses or individuals. For example, you could receive a legal demand from a creditor and you will need to respond promptly to avoid further action. 

If any person you deal with in the course of your business requests in writing the address of your registered office, or the location where they can inspect your company records, or details of the records that you keep at your registered office, you must respond within five working days.

If, after registration, you decide to change your registered office address, you must file a 'Change of registered office address' (Form AD01). The new address must be in the same part of the United Kingdom as the previous address. The change of registered office is not effective until we register the form, which can be filed electronically as well as on paper.

Please note, that if your company is registered in England and Wales, its registered office must always be in England and Wales. If your company is registered in Scotland its registered office must be in Scotland and if it registered in Northern Ireland, the registered office must always be in Northern Ireland. If you are a Welsh company and your registered office is designated to be in Wales it must always be in Wales.  

11.  What happens to the company incorporation documents sent to Companies House?

All company incorporation documents are subject to certain checks including those necessary to ensure proposed officers are not on the ‘Disqualified Directors Register’ maintained by Companies House.

If the documents satisfy all the appropriate examination and name checks, we will incorporate the company, issue a certificate of incorporation and place the documents on the public record for public inspection. Please note the incorporation does not take effect until Companies House has issued the certificate of incorporation. You should bear this in mind before obtaining company stationery or creating bank accounts.

12.  What is the certificate of incorporation?

The certificate is conclusive evidence that the requirements of the Companies Act 2006 as to registration have been complied with and that the company is duly registered under this Act. The certificate will state:

• the name and registered number of the company;
• the date of its incorporation;
• whether it is a limited or unlimited company, and if it is limited whether it is limited by shares or limited by guarantee;
• whether it is a private or a public company; and
• whether the company’s registered office is situated in England and Wales, Wales, Scotland or in Northern Ireland.

The certificate must be signed by the registrar or authenticated by the registrar’s official seal. 

13.  Can Companies House help me to form my company?

Companies House can provide you with guidance on the forms required to incorporate a company, on your choice of company name and also provide general advice on matters such as filing requirements. However, we cannot advise you about the content of your company’s articles, or whether a company is the best vehicle for your business. If you are unsure about any aspect of forming a company, you should consider seeking professional advice from a solicitor, accountant or company formation agent.

14.  How much does Companies House charge to form a company?

There are two ways to incorporate a company and the fee will vary depending on which method you use.

Software Filing. The standard fee is £15 and the ‘Same-Day’ service is £30 (for applications received by 3pm Monday to Friday). Incorporations can only be filed electronically through suitably enabled software but many incorporation agents and software providers have developed their systems to the point where they are able to offer customers a web-based electronic service (this is chargeable).This means that occasional as well as regular customers can apply for incorporation.   

Many of the businesses shown on our list of software suppliers provide web-based services and depending on the volume of filings you anticipate making, it may be more practical for you to use their services. You can find more information about software filing and a list of providers from our website Electronic applications are processed faster than those filed on paper.

Paper filing.  Our standard registration fee is £20 and  the ‘Same-Day’ service is £50 (for applications received by 3pm Monday to Friday).  We aim to process standard documents within 5 days of receipt.  Cheques should be made payable to Companies House. When filing ‘Same Day’ applications by post, courier or by hand please ensure that you clearly mark the envelope "Same-Day Incorporation". Paper filings, which must be sent to the appropriate office, take longer to process than those filed electronically.

***This is Companies Act 2006 Guidance - access Companies Act 1985 Guidance here***

Chapter 2 - Choosing a company name

Before choosing a name you should search the index of company names to ensure your chosen name is not the ‘same as an existing registered company. You are also advised to check Trade Marks Register of the UK Intellectual Property Office to ensure that the proposed name is not identical or similar to an existing trade mark. The address and contact information can be found on this website. You can also contact the Institute of Trade Mark Attorneys via their website. The registration of a company name does not mean the name or part of a name might not infringe other laws such as trade mark law.

1.  Can I choose any name I want for my proposed company?

There are a number of rules which apply to company names. If your company is:

• a private limited company - its name must end with"limited" or, if its registered office is in Wales, with "cyfyngedig" or with the permitted alternatives, ie "ltd" or "cyf". There is an exception to this rule: a private company limited by guarantee can apply for an exemption if:
  
  
  • the objects of the company are the promotion or regulation of commerce, art, science, education, religion, charity or any profession, and anything incidental or conducive to any of those objects;
  • the company’s articles:
    - require its income to be applied in promoting its objects;
    - prohibit the payment of dividends, or any return of capital, to its members; and
    - require each member to contribute to the assets of the company if it is wound up during the time that he is a member or within 1 year of him ceasing to be a member

• a private unlimited company - its name may end in "unlimited" but it is not required to do so;

• a public limited company - its name must end with "public limited company" or "plc", with our without full stops. If its registered office is in Wales, it may end with "cwmni cyfyngedig cyhoeddus" or "ccc" with or without full stops.

There are a number of additional controls and restrictions which apply to the main part of your company’s name.  These are set out in ‘The Company and Business Names (Miscellaneous Provisions) Regulations 2009’ (SI 2009/1085)’. Further information on restricted and sensitive names is included in chapter 3. Companies House administers these controls on behalf of the Secretary of State and we will not register a company in a name if:

• its use would constitute an offence or it is offensive;
• the name suggests a connection with Her Majesty’s Government or a devolved administration or a local authority or certain specified public authorities;
• it includes a sensitive word or expression unless certain tests are satisfied and you provide a statement of support by the appropriate government department or other official body. (see chapter 3)
• it includes characters, signs, symbols and punctuation which are not permitted. A list of permitted characters, signs, symbols and punctuation is included in 'The Company and Business Names (Miscellaneous Provisions) Regulations2009'(SI2009/1085);
• it is identical to another name appearing on the index of company names or differs from another name in a trivial way, ie is effectively the "same as" an existing name.  (A name that is effectively the "same as" another’s may still be permitted if the two companies will be part of the same group and if the existing company agrees to the other taking the proposed name.)  Further information about ’same as’ names is provided in question 2. 
• if any of the designators "limited", "ltd", "unlimited", "cyfyngedig", "cyf", "anghyfyngedig" is used but:
  -  one or more characters have been omitted;
  -  one or more characters, symbols signs or punctuation has been added; or
  -  any one or more of these characters have been replaced with one or more other characters, symbols, signs or punctuation
• if, in the case of a company limited by guarantee exempt from using "limited", the name concludes with "unlimited" or "anghyfyngedig" or one of the words or expressions (or permitted abbreviation) set out in (a) to (f) below in such a way as to mislead the public as to the legal form of the company if included in the registered name of the company.
• Iif, in the case of an unlimited company, the name concludes with "limited" or "cyfyngedig" or one of the words or expressions (or permitted abbreviations) set out in (a) to (f) below in such a way as to mislead the public as to the legal form of the company if included in the registered name of the company.
• If the name includes in any part of the name any of the expressionsor abbreviations in (g) to (u) below:

In addition the name of a commonhold association registered under the Companies Act 2006 must end with ‘commonhold association’, in accordance with the requirements of The Commonhold Regulations 2004’ (Statutory Instrument 2004/2363) as amended by ‘The Commonhold (Amendment) Regulations 2009 (2209/23693)’.

2.  What does ‘same as’ mean?

A name is the ’same as’ another name appearing on the index of company names if it is either identical to an existing name or would be deemed to be essentially the same because the name differs only by minor elements which the law requires us to disregard when comparing the two names. For example, we would disregard plurals or certain types of punctuation marks when comparing names.

Examples of what we will disregard or ignore when comparing names are:

• any of the designated name endings (including permitted abbreviations with or without full stops or their welsh equivalents) set out in question 1 above, for example, "limited", "unlimited", "public limited company" or "community interest company";
• words and expressions such as "biz", "co", co uk", "co.uk", "com", "company", "UK", "United Kingdom",  "Wales", "Cymru", "net", "GB", "Great Britain", "org.uk", "services", "international" (but see question 3 of this chapter for circumstances when these will not be ignored);
• a blank space between or after a word, expression, character, sign or symbol;
• punctuation including a full stop, comma, colon, semi colon, hyphen, apostrophe,  bracket, exclamation mark, question mark;
• permitted characters "*", "=", "#", "%" and "+" if they are used as one of the first three characters in a name;
• "s" at the end of a name;
• "the" and "www" at the beginning of a name;
• any but the first 60 characters in a name.

In addition, we will treat certain words and expressions as if they were the same, for example, "and" and "&", "plus" and "+", "1" and "one", "6" and "six", "€" and "euro", "$" and "dollar", "%" and "percent", "@" and "at",

The ‘same as’ rules are included in ‘The Company and Business Names (Miscellaneous Provisions) Regulations 2009 (SI2009/1085) which we strongly advise you to read before you apply to incorporate your chosen name. 

Please note, the "same as" rules do not prevent someone else trading under a name that is the same as a company’s registered name in all respects excepting only the designator (eg "ltd).     

3. Are there any exceptions to the ‘same as’ rules?

Yes. Where 2 or more companies are in the same group, they may have names that differ only by certain specified words and expressions (such as “biz”, “co”, co uk”, “company”, “UK”, “United Kingdom”, “Wales”, “Cymru”,“services” and “international”). This is permitted only if the existing company is part of the same group and gives its consent to the other company adopting the ‘same as’ name.  The application for the proposed name must include a copy of a statement in which the existing company consents to the other company adopting the proposed name and confirms it will be part of the same group.

4.  Can you give some examples of ‘same as’ names?

'Hands Limited' is ‘the same as’:

• Hand-S Limited or Ltd;
• H and S Public Limited Company (or PLC);
• H & S Services Limited (or Ltd);
• @H & S Limited (or Ltd);
• Hands: Limited (or Ltd);
• # H & S Limited (or Ltd);

'Catering Limited' is the ‘same as’: 

• Catering UK Limited (or Ltd);
• Catering.co.uk Limited (or Ltd);
• Catering International Limited (or Ltd)
• Catering Company (Services) Limited (or Ltd);

5.  Which names need approval?

You will need the Secretary of State’s prior approval if your chosen name:

• suggests a connection with Her Majesty’s Government, a devolved administration or a local authority or a specified public authority (see chapter 3 and Appendices A & B);
• a sensitive word or expression (see chapter 3 and Appendices A & B).

In the case of any name that requires approval because of the connection it suggests or if it includes certain sensitive words or expressions, you must request the specified Government department or body to indicate whether (and if so why) it has any objection to the proposed name.  The ‘Application to register a company (Form IN01) includes a section requiring you to confirm you have sought the comments of the appropriate body. You must also deliver a copy of any response received. Companies House will then consider whether to approve the name on behalf of the Secretary of State. 

Chapter 3 - Sensitive words and expressions

1.  What are sensitive words and expressions?

These are words and expressions which, when included in a company name, may imply business pre-eminence, a particular status or a specific function. For this reason, you must seek approval of the Secretary of State before the proposed company can be incorporated (or requesting a change to a company’s name). The aim is to ensure that the inclusion of the word is justified so that its use in the name does not mislead the public. Companies House administers the approval process on behalf of the Secretary of State.

2.  Is there a list of sensitive words?

The words set out in Appendix A are prescribed under the ‘Company, Limited Liability Partnership and Business Names (Sensitive Words and Expressions) Regulations 2009 (SI No. 2615)’. To use these words you must obtain the support of the body shown in Table A and send it with the ‘Application to register a company’ (Form IN01) which will allow the Secretary of State to consider whether or not to approve the name.

The words set out in Appendix B are sensitive words that require the approval of the Secretary of State. If you choose a name that includes any of these words you will need to write to the 'relevant body' to ask whether they have any objection to the proposed name and deliver a copy of the response with your application.

The words and expressions included in Appendix C are subject to different legislation and any inappropriate use of such words in a company name could be a criminal offence. If you wish to include one of these words in your company name, you should contact the relevant regulatory authority or ask us for advice.

If you are uncertain about the use of a specific word in a name you can contact us on 0303 1234 500.

Chapter 4 - Objections to company names

1.  Could I have to change my company name after incorporation?

In general, a company can keep its registered name for ever.  However, there are circumstances in which a company can be required to change its name:

• within 12 months of the adoption of the name, if the Secretary of State upholds an objection that a newly-adopted name is "too like" an already existing name or if the  name was incorrectly registered because it is the ‘same as’ an existing company name. Any objection must be made in writing within 12 months of the date of the registration of the name.  If such an objection is upheld, then the company must change its name as directed and deliver the required documents within 12 weeks of the date of the direction.  Further information on ‘too like’ names is provided in question 3;
• within 5 years of the company’s adoption of the name, if misleading information has been given for the purposes of registration by a particular name for example for  the approval of a sensitive name;
• within 5 years of the company’s adoption of the name, if an undertaking or  assurance given at the time of registration, for example support for a sensitive name has not been fulfilled;
• at any time, if the Company Names Adjudicator upholds an objection that the name is the same as one in which the objector has goodwill or is so similar to such a name that its use in the UK would be likely to suggest a connection between the company and the objector.  Such an objection will be upheld if the objector shows that the main purpose in registering the name was to obtain money or other consideration from him or to prevent his registering the name.  (It may also be upheld if none of certain other matters have happened or apply).
• at any time, if the name gives so misleading an indication of the nature of its activities that it is likely to cause harm to the public;
• at any time, if a company is no longer entitled to the exemption allowing it to omit "limited" or any of the permitted alternatives in its name.

2. What does 'too like' mean?

Any company that registers a name which is very similar (‘too like’) to an existing company name could be directed to change its name. When considering whether one company name is ‘too like’ an existing company name Companies House only considers the visible appearance or sound of the two names. We do not take into account external factors such as geographic location, trading activities, share ownership or whether a company is dormant. In addition we take no account of a name or part of a name that is a registered trade mark.

Normally, if the names differ by only a few characters or minor differences they are likely to be ‘too like’, for example, H & S Consultants Limited and H & S Consulting Limited.  Most examples of ‘too like’ names also suggest a certain level of confusion.

If the names differ by one or more words, especially longer descriptive words they are unlikely to be ‘too like'.  For example, an existing company, H & S Consultants Limited might justifiably complain that the registration of H & S Consultants (Cardiff) Limited is a cause of confusion. This might be the case but the names are not ‘too like’ under the Companies Act and we would be unlikely to issue a direction in these circumstances.

However, we would issue a direction if the names have substantial or very distinctive elements in common and differ only by the inclusion of meaning starved words such as "services" or "trading".

3. How do I object to a name?

If you wish to object to a name, for example because its similarity to your company name may lead to confusion between companies, you must write to:

You should write to the appropriate registrar depending on where the company name you are objecting to was registered.

4. How are ‘too like’ objections dealt with?

We must receive objections within 12 months of a company’s incorporation (or change of name). If we uphold an objection, we will issue a direction notice requiring the company to change its name within 12 weeks. . We will confirm this in writing to all parties.

5.  Can Companies House reject a 'too like' name when a company files its application to register a company?

No. You can only make objections on grounds of ‘too like’ after Companies House has registered the company.  We can only reject ‘same as’ names before registration. Not all potentially ‘too like’ names result in an objection.

To avoid the possibility of a ‘too like’ objection, we advise applicants to make a search of the Index of Company Names before they apply to form a company or change the name of an existing company. Having a 'too like' name could also result in:

• confusion with other companies, which may have a poor filing or trading record;
• a 'passing off' action under civil law; or
• action for trade mark infringement.

We do not consult the Trade Marks Register when considering an application for a company name. Consequently, if there is a trade mark registration which is identical or similar to the company name you have chosen and you are in the same type of business you may face legal action for a trade mark infringement. For further advice, including how to search the trade marks register, contact the UK Intellectual Property Office.

6.  Objection on grounds of opportunistic registration

Any individual or company can apply to the Company Names Tribunal for a company to be directed to change its name if they can show that the name was chosen with the principal intention of seeking money from him or preventing him registering the name where it is one in which he has previously acquired reputation or goodwill.

The Company Names Tribunal (also known as the ‘Company Names Adjudicator’) is responsible for handling complaints about opportunistic registration. Further information, including application forms and contact information is available on their website. Please note, Companies House cannot deal with any complaints about opportunistic registration.

Chapter 5 - Directors and secretaries

More detailed information about directors’ responsibilities and filing obligations and the role of company secretaries can be found in our ‘Life of a Company Part 2 – Event Driven Filings’ guide. Further information about accounts and annual returns can be found in our ‘Life of a Company Part 1 – Annual Requirements’ guide.

1. What is the minimum number of officers a company requires?

Private companies:  The Companies Act 2006 requires a private company to have at least one director. A company’s articles of association may impose a higher minimum requirement for the number of directors. At least one director must be an individual.  A private company does not need to have a secretary if a company’s articles of association provide for it to have a secretary but it must have a secretary if this requirement is included in the articles of association.

Public companies:  a public company must have at least two directors and a secretary. At least one director must be an individual.  The secretary of a public company must be qualified (see question 3). 

2. Can anyone be a company director?

It is up to the members to appoint the people they believe will run the company well on their behalf. The only restrictions that prevent anyone becoming a director are:

• they must not have been disqualified from acting as a company director (unless the court has given them permission to act  for a particular company);
• they must not be an undischarged bankrupt (unless they have been given permission by the court to act for a particular company);
• they must not be under the age of 16;

In addition, at least one director must be an individual. Companies who only had corporate directors on or before 6 November 2006 have until 1 October 2010 to appoint such a director.

3.  What filing responsibilities apply to directors?

Directors must prepare and file documents required under the Companies Act 2006, including the annual accounts and annual returns. Failure to file these documents could result in directors being prosecuted and fined up to £5,000 for each offence and the company could also be struck off the register. In addition, the company will be liable to a civil penalty if its accounts are delivered late. Further information about late filing penalties can be found in our ‘Late Filing Penalties’ guide.

4. Does a company secretary need any qualifications?

Not in the case of a private company. A secretary of a public company must have one or more of the qualifications described in chapter 6.

Chapter 6 - Public companies

1.  What are the requirements a public company must meet?

A public company must meet the following requirements:

• it must have at least two directors (who may also be members of the company);
• it must have at least one director who is an individual;
• all individual directors must be aged 16 or over;
• it must have at least one secretary;
• the secretary must be qualified in one or more of the following ways:
  
  
  • he has held the office of secretary of a public company for at least three of the five years before their appointment; or
  • he is a barrister, advocate or solicitor called or admitted in any part of the United Kingdom; or
  • he is a person who, by virtue of his or her previous experience or membership of another body, appears to the directors to be capable of discharging the functions of secretary; or
  • he is a member of any of the following bodies:
    -  the Institute of Chartered Accountants in England and Wales;
    -  the Institute of Chartered Accountants of Scotland;
    -  the Institute of Chartered Accountants in Ireland;
    -  the Institute of Chartered Secretaries and Administrators;
    -  the Association of Chartered Certified Accountants;
    -  the Chartered Institute of Management Accountants; or
    -  the Chartered Institute of Public Finance and Accountancy.

2. When can a public company start business?

A company incorporated as a public limited company cannot conduct business or exercise borrowing powers unless it has obtained a trading certificate from Companies House, confirming that it has the minimum allotted share capital. You will need to deliver the ‘Application for a trading certificate for a public company’ (Form SH50). It is an offence to trade without a trading certificate and the directors are liable, on conviction, to a fine. 

Different rules apply if you intend to re-register from a private company limited by shares or a private unlimited company to a public company. Further information on share capital and trading certificates is explained in our ‘Life of a Company – Part 2 Event Driven Filings’ guide. 

Please note the name of a public company must end with 'Public Limited Company', or 'PLC' or, if it is a company whose registered office is stated as being in Wales, 'Cwmni Cyfyngedig Cyhoeddus' or 'CCC' .

Chapter 7 - Community Interest Companies

1.  What is a Community Interest Company (CIC)?

Community Interest Companies are a type of limited company designed for people who want to conduct a business or other activity for community benefit and not purely for the benefit of the members of the company. The CIC Regulator must approve applications to form a CIC and has a continuing monitoring and enforcement role. A company cannot become a CIC if it is, or intends to be, a political party or a political campaigning organisation (or a subsidiary of either). In addition, a CIC cannot be a charity.   

You can download all the relevant application forms from the CIC website. The CIC website includes comprehensive information about the benefits of forming a CIC, the tests required for approval to become a CIC and details of all the documents you may have to file including sample CIC memoranda and articles of association. 

Further information can also be found in ‘The Companies (Audit, Investigations and Community Enterprise) Act 2004’ and ‘The Community Interest Companies Regulations 2005’ (SI 2005/1788)’ and ‘The Community Interest Company (Amendment) Regulations 2009 (SI 2009/1942). You may choose any name provided it complies with the rules on company names referred to in this guidance. ‘ The Companies (Audit, Investigations and Community Enterprise) Act 2004’ also includes requirements relating to the name of a community interest company.  S.33 of this act specifies that:

• the name of a community interest company which is not a public company must end with 'community interest company’ or ‘c.i.c’, or the Welsh equivalents, 'cwmni buddiant cymunedol cyhoeddus cyfyngedig' or ‘c.b.c.’ if the company’ registered office is situated in Wales;
• the name of a community interest company which is a public company must end with ‘community interest public limited company’, or ’community interest p.l.c.' or the Welsh equivalents ‘cwmni buddiant cymunedol cyhoeddus cyfyngedig’, or ‘cwmni buddiant cymunedol c.c.c.’ if the company’s registered office is situated in Wales.

Please note you can only make an application to form a CIC on paper and there is no "Same Day" service available. 

2.  What are the fees to register a Community Interest Company?

Companies House collects fees on behalf of the Regulator of Community Interest Companies. The fees shown are combined CIC and Companies House fees:

• to register a community interest company - £35;
• to register a community interest public company - £35;
• to convert an existing company to a CIC - £25;
• to convert an existing PLC to a community interest public company - £25;
• to convert an existing CIC to community interest public company - £20;
• to convert and re-register an existing company to a community interest public company - £35;
• to convert a charitable company to a CIC - £25;
• to convert an unincorporated charity or charitable trust, to a CIC please visit the CIC website at www.cicregulator.gov.uk;
• to convert a CIC to a charitable company - £10;
• to change an Industrial and Provident Society to a CIC - £35;
• to change the name of a community interest company - £10.

Chapter 8 - Right to Manage (RTM) companies and Commonhold Associations

1. What are RTM companies?

RTM companies were introduced under the Commonhold and Leasehold Reform Act 2002. This means that leaseholders can transfer the landlord's management functions relating to, for example, repairs and maintenance, to a Right to Manage company registered by them.

The company must be limited by guarantee and its memorandum and articles must comply with regulations relating to those documents.

To incorporate an RTM you need to complete the ‘Application to register a company for registration (Form IN01)’. You may choose any name available so long as it ends with ‘Right to Manage" or "RTM" Company Limited’ or the Welsh equivalent and it complies with the rules on company names explained in this guidance. 

Please note, RTM companies do not exist in Scotland or Northern Ireland.

2.  What are Commonhold Associations?

Commonhold Associations were introduced under the Commonhold and Leasehold
Reform Act 2002. Commonhold is a form of land ownership available in England and Wales. The company must be limited by guarantee and its memorandum and articles must comply with The Commonhold (Amendment) Regulations 2004’ (Statutory Instrument 2009/2363).

Commonhold:

• is an alternative to long leasehold ownership of flats and other interdependent  properties;
• combines freehold ownership of a single property (a unit) in a larger development with membership of a limited company that owns and manages the common parts of the development, for example a block of flats where each flat is a unit and all the other parts, such as the hallway are commonhold. 

To incorporate a Commonhold Association you need to complete the ‘Application to register a company (Form IN01)’. You may choose any name available as long as it ends with ‘commonhold association limited’ or the Welsh equivalents and complies with the rules on company names explained in this guidance.  More information is available at www.dca.gov.uk/legist/commonhold/commguid.pdf.

Please note, Commonhold Associations do not exist in Scotland or Northern Ireland.

Chapter 9 - Disclosure of company name and specified other information

1.  What does disclosure mean?

The Companies Act requires a company to display its name at its registered office, other places of business and on all business communications. It must also include its registration details in its letters (including those sent electronically), order forms and websites. These requirements are included in ‘The Companies (Trading Disclosures) Regulations (Statutory Instrument 2008/495) and The Companies (Trading Disclosures) (Amendment) Regulations 2008 (SI No. 218)

2. Where must I display my company name?

Every company, unless it has at all times been dormant since incorporation, must display a sign with its registered name at:

• its registered office;
• any inspection place;
• at any location at which it carries on business (unless it is primarily used for living accommodation.

It must also include its registered name in all business communications (hard copy and electronic).

3. How must I display the sign with my company name?

You must display a sign with your company name:

• in characters that can be read with the naked eye;
• in such a way that visitors to that office, place or location may easily see it;
• so that it can be seen at any time, i.e. not only during business hours;
• continuously, but if the location is shared by six or more companies, each such company is only required to display its registered name for at least fifteen continuous seconds at least once in every three minutes.

4.  How must I display the company name in communications?

You must include your company’s registered name in all forms of business correspondence and documentation, whether in hard copy or electronic, including:

• business letters, notices and other official publications;
• business emails;
• bills of exchange, promissory notes, endorsements and order forms;
• cheques purporting to be signed by or on behalf of the company;
• orders for money, goods or services purporting to be signed by or on behalf of the company;
• bills of parcels, invoices and other demands for payment, receipts and letters of credit.

5. Must I display my company name on my website?

Yes. Every company must disclose its registered name on its websites. You do not need to include the company name on every page but it must be displayed so it can be easily read.

6. What additional information must I disclose?

On all its business letters, order forms and websites a company must display:

• the part of the United Kingdom in which the company is registered (ie England and Wales, or Wales, or Scotland, or Northern Ireland);
• the company’s registered number;
• the address of the company’s registered office;
• if a company is exempt from the requirement to use "limited" in its name, the fact that it is a limited company;
• if the company is a community interest company which is not a public company, the fact that it is a limited company;
• if it is an investment company as defined by section 833 of the Companies Act 2006, the fact that it is this type of company;
• if it is a company which has chosen to display its share capital, it must display the amount of paid up share capital.

7. What information must the company provide?

If anyone with whom the company deals in the course of business makes a written request for: 

• the address of its registered office:
• the address of any place of inspection;
• the type of company records kept at the registered office or inspection place.

The company must send provide the information, in writing, within five working days. 

8. Do I have to display directors' names?

A company does not have to state the directors' names on its business letters unless it chooses to do so. However, if it does decide to include the names then it must state the names of all its directors. In other words, a company cannot be selective about which directors' names it shows - it must show all of them or none of them.

9. Are there special rules for charitable companies?

Section 68 of the Charities Act 1993 provides that a charitable company whose name does not include the word 'charity' or 'charitable' must state that it is a charity on company documents, including business letters, notices, invoices, bills of exchange, promissory notes and on any conveyances it executes. The relevant legislation in Scotland is the Charities and Trustee Investment (Scotland) Act 2005.

10. Do the rules apply to overseas companies?

Yes. Please see our ‘Overseas Companies’ guide.

11. What if the company is being wound up?

If a company is being wound up or is in administration or receivership or a moratorium is in force in respect of its debts, every invoice, order for goods, business letter or order form (in hard copy, electronic or any other form) must contain a statement that the company is being wound up.

Chapter 10 - Business Names

1. What is a Business Name?

A "business name" is any name under which someone carries on business other than their own.  In the case of a company or limited liability partnership, it means a name that is not its registered name; in the case of a sole trader, it means a name other than his surname with or without his forenames or initials; in the case of a partnership, it means a name other than the partners’ names.

We do not register business names, but there are rules to prevent the use of names that could seriously mislead the public.  The relevant regulations are:

• The Company and Business Names (Miscellaneous) Regulations 2009 (SI2009/1095).   
• The Company and Business Names (Sensitive Words and Expressions) Regulations 2009.

There are also rules about the information that must be disclosed on stationery and signs at business premises that apply to sole traders and partnerships using business names.  These are in sections 1200-1208 of the Companies Act 2006. 

2.  To whom do the business names provisions of the Companies Act 2006 apply?

The business names provisions apply to:

• an individual who trades under a name which is not his or her surname. It makes no difference whether the individual's first names or initials are added. So the Act would apply to Mr JQZ Singh if he traded as 'Singh Antiques' but not
  if he traded as 'Singh' or 'JQZ Singh';
• a partnership which uses a specific business name and does not trade under the names of all the partners;
• a company or limited liability partnership, which trades under a name which is not its corporate name, for example, 'J Smith Limited' trading as 'Fish Antiques'.  

3.  Can I choose any name for my business?

There are some controls and restrictions which apply to your choice of business name. You must get the Secretary of State’s approval before using a business name that:

• suggests a connection with Her Majesty’s Government or any devolved administration, or any local authority or any specified public authority; or
• includes a sensitive word or expression (see chapter 3 and Appendices A & B)

If you use such a name without prior approval, you will be committing an offence and may be subject to a fine.
.
In addition, you must not use a business name if:

• its use would constitute a criminal offence (Appendix C is a list of words and expressions whose inappropriate use could be a criminal offence);
• it includes words and abbreviations that denote a particular type of business if the business is not of that type.  These words and abbreviations include 'limited', "unlimited", "public limited company", Community Interest Company", Limited Partnership", their Welsh equivalents and their abbreviations with or without full stops.
• the name suggests a connection with Her Majesty’s Government or any part of the Scottish administration;
• the name suggests a connection with any local authority or any specified public authority;
• it includes a sensitive word or expression included in chapter 3 and Appendices A & B without the approval of the Secretary of State.

If your business name is identical or similar to a registered trade mark you may be infringing it if your business deals in identical or similar goods and services to the owner of the registered trade mark and your use of the name creates a likely to confuse the public.  Further information about trade marks is included in chapter 2. 

4. Do I need to display my business name?

No. But if you use a business name, you must display a sign with:

• your and, if relevant, your partners’ names; and
• an address in the UK for each person at which service of any document relating to the business will be effective.

in any premises where the business is carried on and where customers, suppliers have business access. This rule applies if the business name were to include your surname or your partners’ surnames together with other words, for example ‘Smith Photographic’.

5.  What name must I include in stationery?

If you use a business name, you must include:

• your and, if relevant, your partners’ names; and
• an address in the UK for each person at which service of any document relating to the business will be effective.

This information must be included in legible characters in all your:

• business letters;
• written orders for goods or services to be supplied to the business;
• business emails;
• invoices and receipts issued in the course of the business;
• written demands for payment of debts arising in the course of the business.

Chapter 11 - Quality of documents

1. What happens to the documents I send to Companies House?

We scan the documents and forms you deliver to us to produce an electronic image. We then store the original, paper documents and use the electronic image as the working document.

When a customer searches the company record, they see the electronic image reproduced on-line. So it is important not only that the original is legible, but that it can also produce a clear copy.

When you file a document electronically, we automatically create an electronic image from the data you have provided us with.

This chapter sets out some guidelines to follow when preparing a document for filing at Companies House.

2. How should I set out documents?

Documents filed electronically

Documents filed electronically must comply with the specifications set out by the registrar in his rules on electronic filing. The formats for software filing are contained in the rules published on the website, and our website contains all the formats you will need to file via that method.

Paper documents

Generally, every paper document sent to Companies House must state in a prominent position the registered name and number of the company. There are a few exceptions to this rule, which are set out in the published registrar’s rules.

Paper documents should be on A4 size, plain white paper with a matt finish. The text should be black, clear, legible, and of uniform density. Letters and numbers must be clear and legible so that we can make an acceptable copy of the document. The following guidelines may help:

When you filling a form please:

• use black ink or black type;
• use bold lettering (some elegant thin typefaces and pens give poor quality copies);
• don't send a carbon copy;
• don't use a dot matrix printer; and
• remember - photocopies can result in a grey shade that will not scan well.

When you complete other documents, please remember:

• the points already made relating to completing forms;
• to use A4 size paper with a good margin;
• to supply them in portrait format (that is with the shorter edge across the top); and
• to include the company number and name.

3. Where can I find out more about this?

For further guidance on print requirements please email your enquiry or telephone 0303 1234 500

Chapter 12 - Further Information

1. How do I deliver information to Companies House?

For full details of all the ways of delivering documents to Companies House, electronically or on paper, please refer to the registrar’s rules which appear on our website .The safest and most secure way to deliver statutory information to Companies House is to use our online filing services. For more information and registration details please visit our website.

If you are delivering documents by post, courier, Document Exchange Service (DX) or Legal Post (in Scotland) and would like a receipt, Companies House will provide an acknowledgement if you enclose a copy of your covering letter with a pre-paid addressed return envelope. We will barcode your copy letter with the date of receipt and return it to you in the envelope provided.

Please note: an acknowledgement of receipt does not mean that a document has been accepted for registration at Companies House.

Please Note: Companies House does not accept any statutory documents by fax, PDF or by email.

2.  Do I have to pay to file documents at Companies House?

You do not have to pay a fee for many of the documents that you have to send to Companies House, but some do require a fee and we will not accept them for registration without it. For full details you should refer to our website.

3. Can I file documents in other languages?

As a general rule the law requires that you deliver documents to Companies House in English, however there are exceptions which are detailed below. Companies can deliver the following documents in languages other than English if the document is accompanied by a certified translation into English:

• Resolutions and agreements affecting a company’s constitution delivered under Chapter 3 of Part 3 of the Act;
• accounts of larger EEA (European Economic Area) groups, the group accounts and parent undertaking’s annual report;
• accounts of larger non-EEA groups, the group accounts and, where appropriate, the consolidated annual report;
• a charge instrument or copy charge instrument;
• valuation report required to be delivered to the registrar under section 94(2)(d) of the Act;
• articles of association; Memorandum of association; and
• court orders.

In addition companies may also file voluntary certified translations of any document subject to the First Company Law Directive disclosure requirements. These are:

• Constitutional documents such as the memorandum and articles of association;
• Directors appointments, changes in particulars or terminations; Accounts, reports and annual returns; Notification of any change in a company’s registered office; Winding up documents; Share capital documents (public companies only); Documents relating to mergers and divisions (public companies only); and Documents relating to overseas companies.

The voluntary translation must relate to a document delivered to Companies House on or after 1 January 2007. Voluntary translations can only be filed in an official language of the European Union and must be accompanied by Form VT01, which will link the translation to the original document.

There are different exceptions for Welsh companies (those complying with section 88 of the Act) who are entitled to draw up and deliver certain documents in Welsh without the need of an accompanying certified translation in English.  A full list of the excepted documents can be found in our guidance entitled ‘Conducting business in Welsh (GPO5)’ available on our website.

4.  Where do I get forms and guides?

This is one in a series of Companies House publications which provides a simple guide to the Companies Act.

All statutory forms and guides are available, free of charge from Companies House. The quickest way to get them is on our website or by telephoning 0303 1234 500.

You can also obtain forms from company law stationers, accountants, solicitors and company formation agents.

Appendix A - Prescribed words that require the support of the body shown in the second column

Appendix B - Sensitive words and expressions that require the approval of the Secretary of the State

Appendix C - Words and expressions governed by other legislation.
Certain words and expressions are governed by other legislation and their use in company or business names might be a criminal offence.  Please note this list is not exhaustive and applicants should make their own checks to ensure their chosen name does not breach any other legislation.