A local company limited by guarantee is required to file an annual return for registration using the prescribed form (Form NAR1). The return contains information about the company as of the date of the return, such as the address of the registered office, shareholders, directors and company secretary.
When filing the annual return, a company limited by guarantee must also file a certified financial statement, which includes a copy of the auditor’s report and the director’s report.
The date of the return of a company limited by guarantee refers to the date of expiration of 9 months after the end of the company’s accounting reference period. The accounting reference period refers to the date that is referred to for the preparation of the company’s annual financial statements.
Remember: If a company fails to file an annual return within the specified deadline, it will be a criminal offense and the company and each of its responsible persons may be prosecuted.
The Registrar of Companies does not have the power to extend the statutory deadline for filing annual returns.
If the last day of the specified deadline for the delivery of the annual return falls on a Saturday, the deadline remains the same.
https://www.cr.gov.hk/tc/compliance/annual- return/guarantee-company.htm
