Amend the Statement of Capital

A Statement of Capital must be produced for various UK statutory forms, including the CS01 (Confirmation Statement) and the SH01 (Return of allotment of shares), amongst others.

A Statement of Capital requires Companies to maintain a sub-total of the number of Shares at each unique price paid per Share, unpaid shares, and share premiums.

Diligent Entities can calculate the Statement of Capital for Opening Balances or Share Allotments, using the consideration entered when performing these events.

However, calculations are not made when Individual Shareholders of a Share Class have not been captured (for example, listed Shares that are not recorded in Diligent Entities). Consequently, the Statement of Capital must be manually entered into the relevant Data Library record.

To record the Statement of Capital for a Company:

• Navigate to: required Company record > Data Library > Statutory Records > Statement of Capital.

The Statement of Capital screen displays.

• Select New.

The New: Statement of Capital screen displays.

Statement of Capital Details

Share Class: Select the dropdown menu to select the relevant Share Class.

Event Date: Enter the date that the transaction took place on, or the date as at which this information is being recorded, into the field provided.

Number of Shares: Enter the number of shares affected into the field provided.

Amount paid up on each share: Enter the amount paid up on each share, including any premium.

• Select Save.

The details are saved for the selected Company and display on the Statement of Capital screen.

• Select Close to close the record.

The Statement of Capital detail is listed as an entry on the Statutory Records - Statement of Capital screen.

• Repeat this process for every share transaction where the amount paid differs.

Share disposals

Records will also need to be set up following any share disposals. Minus (-) shares should be entered into the Number of Shares field to record disposals.