A company which on re-registration under section 107 already has allotted share capital must within 15 days after the re-registration deliver a statement of capital to the registrar.
This does not apply if the information which would be included in the statement has already been sent to the registrar in—
a statement of capital and initial shareholdings (see section 10), or
(if different) the last statement of capital sent by the company.
The statement of capital must state with respect to the company's share capital on re-registration—
the total number of shares of the company,
the aggregate nominal value of those shares,
the aggregate amount (if any) unpaid on those shares (whether on account of their nominal value or by way of premium), and
for each class of shares—
prescribed particulars of the rights attached to the shares,
the total number of shares of that class, and
the aggregate nominal value of shares of that class, ...
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If default is made in complying with this section, an offence is committed by—
the company, and
every officer of the company who is in default.
A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.