§ Mr. Parkasked the Secretary of State for Trade and Industry how many prosecutions were undertaken in 1985 of companies which had failed to file company accounts.
§ Mr. HowardThere is no statutory offence by a company itself for failure to file accounts. It is the directors who are responsible, and therefore subject to prosecution for failure. Four thousand four hundred and nine directors of companies incorporated in England and Wales were prosecuted for this offence in 1985.