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jenni
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if you had looked further down that page tortle you would have found this info on the website....

Quote:
 
1. Do late filing penalties apply to any other documents?

No. Only to accounts.

2. Are late filing penalties the same as fines imposed on directors for non-filing?

No. They are entirely different. Late filing penalties are imposed on the company under civil law. Failure to pay a late filing penalty can result in a County Court judgment (or Sheriff Court decree) against the company. Failure to file accounts is a criminal offence which can result in directors being fined personally in the criminal courts. In addition to the directors being fined, the Registrar may take steps to strike the company off the public record.
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