AOC-4 and MGT-7: Getting Annual ROC Filings Right

What AOC-4 actually needs

• Financial statements: In the prescribed format, signed, with notes. XBRL where the company is covered.

• Board and auditor reports: Attached as the form requires, not summarised in an email.

• AGM proof: Date of the meeting that adopted the accounts. AOC-4 without a valid AGM date is a defective filing waiting to happen.

MGT-7 is a register job

The annual return is only as good as the registers of members, directors and charges. Share allotments during the year that never reached PAS-3, or a director who resigned on paper but not on DIR-12, surface here. Update the registers when the event happens. MGT-7 then extracts them; it should not be the moment you discover the cap table is wrong.

Dormant is not exempt

A company with no revenue still files. If the intent is to keep the vehicle, budget for audit and ROC. If the intent is to close, strike-off or liquidation is a separate instruction. Silence on MCA is not a strategy.

How we run the annual cycle

Audit completion date, board date, AGM date, AOC-4 and MGT-7 are a single calendar for each company we retain. Directors get the AGM pack with time to read it. Additional fees are treated as a process failure, not as a line item we expect to pay every year.