Annual return HE32

Filing the annual return

The Annual Return (form HE32) is one of the statutory returns Cyprus companies are obligated to submit every year with the Company Registrar [ref. §118 of Cap.113]. The Annual Return contains statutory information of the company as at the date of the AGM as well as a certified copy of the audited financial statements of the previous year.

HE32 content

The HE32 comprises of the following sections:

Address
 Address of the registered office of the company
Situation of registers of members and debenture holders
 address at which the register of members is kept, if other than the registered office of the company
 address, other than the registered office of the company, at which the register of holders of debentures of the company is kept
Summary of share capital and debentures
 nominal share capital class number of shares par value
 share capital issued up to the date of the HE32 return class number of shares
 shares issued at discount class number of shares
 shares issued and paid in cash class number of shares amount paid per share issued as fully paid up for a consideration other than cash issued as partly paid up for a consideration other than cash and the extent to which each share is paid up issued at discount amount of discount which has not been written off at the date of the HE32 return called up shares amount called up on each share total amount of calls received total amount (if any) agreed to be considered as paid on fully paid up for a consideration other than cash total amount (if any) agreed to be considered as paid on partly paid up for a consideration other than cash total amount of calls unpaid total amount (if any) paid by way of commission in respect of any shares or debentures total amount (if any) allowed by way of discount in respect of any debentures since the date of the last HE32 return forfeited shares total number shares of each class forfeited total amount paid (if any) shares warrants issued to bearer total amount outstanding total amount issued and outstanding, respectively number of shares comprised in each share warrant
List of present members/shareholders
 List of persons holding shares in the company on the 14th day after the annual general meeting (AGM) and the aggregate number of shares for each class by each member (member particulars: person’s full name or company name and reg. number full name in Latin characters former names ID or passport number date of birth nationality business occupation usual residential address number of shares for each class total number of shares)
Particulars of directors and secretaries at the date of the HE32 return
 position (director or secretary) person’s full name or company name and reg. number full name in Latin characters former names ID or passport number date of birth nationality business occupation usual residential address

Financial Statements

A certified copy of the audited financial statements of the previous year must be filed with the Registrar of Companies together with the Annual Return for the current year. For example, the 2019 Annual Return must be accompanied with the 2018 financial statements, otherwise, the Annual Return will not be accepted and the company will be in default. As from 2003 financial statements filed with the Registrar of Companies are open to the public for a fee.

Filing periodicity

The Annual Return must be submitted once a year, within 15 months from the previous Annual Return, without disregarding the calendar year [ref. §118, 120 and 125 of Cap.113].

Submission deadline

The Annual Return (HE32) must be completed within 42 days of the annual general meeting (AGM), signed by either the director or secretary of the company [ref. §120 of Cap.113], submitted to the Registrar of Companies and annexed with a copy of the financial statements of the company, comprising of directors’ and auditor’s report.

Downloads

Form HE32	1.1MB	Download
AGM Minutes	31.7KB	Download

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