The trading disclosures required by limited companies are governed by the Company, Limited Liability Partnership and Business (Names and Trading Disclosures) Regulations 2015 (SI 2015/17) ('the Regulations'). Under the Regulations a limited company must disclose its registered name (not its trading name, which can be used for marketing purposes) on its website and on all forms of business correspondence and documentation, including:
In addition, there are further particulars which must be included on business letters, order forms and websites (it need not be on every page of the website but must be easy to find and readable):
Although it is not obligatory to include the further particulars on every type of business correspondence and documentation it may also be advisable to do so to provide sufficient information about the company to clients, suppliers and other third parties. This requirement applies whether such documents are in hard copy, electronic or any other form.
A trading name (also known as a business name) can be different to a company's registered name, however it should not include 'limited' or 'ltd' and it should not include sensitive words or expressions. A trading name is not registered with Companies House.
These requirements are often overlooked, however it is important to be aware of them. Ensuring that the correct name is used and displayed where applicable ensures compliance with the Regulations but can also help to avoid confusion, particularly when organisations overlap each other in function, for example in primary care networks and PCN companies.
Companies House contains further guidance on using company names.