A company has 9 months after each financial year end to submit audited or examined accounts Cass (if income is above a threshold-can’t remember what it is now). Hilton took over the company before the 9 month period was up, before Swann submitted them (I have to submit them for a company and always leave it till the last minute tbh as it’s quite tedious helping to prep them with the accountant), so the responsibility became his as sole Director at the time. All incorporated companies have to do this by law to ensure they’re operating within the law and not dodgy dealing. This is why people are rightly questioning Mr Hilton / White’s past filing records for past and present businesses. Though, that is not to suggest anything outside of the law has been taking place. I’m just explaining how it works, why, and why people are asking questions.
