PART 5MEMBERS’ VOLUNTARY WINDING UP
CHAPTER 2The liquidator
Final account prior to dissolution (section 94)5.10
1
The contents of the final account which the liquidator is required to make up under section 94 must comply with the requirements of rule 18.14.
2
When the account is delivered to the members under section 94(2) it must be accompanied by a notice which states that—
a
the company’s affairs are fully wound up;
b
the liquidator having delivered copies of the account to the members must, within 14 days of the date on which the account is made up, deliver a copy of the account to the registrar of companies; and
c
the liquidator will vacate office and be released under section 171 on delivering the final account to the registrar of companies.
3
The copy of the account which the liquidator must deliver to the registrar of companies under section 94(3) must be accompanied by a notice stating that the liquidator has delivered the final account of the winding up to the members in accordance with section 94(2).