Issued Share Capital
Glossary
Issued Share Capital
Issued share capital is the total value of shares that a UK company has actually allocated (issued) to shareholders — distinct from authorised share capital, which is obsolete under the Companies Act 2006.
Each share has a nominal value (often £1, though it can be any positive value down to a fraction of a penny). Issued share capital = number of shares issued × nominal value, regardless of what the shareholder actually paid for them. Most one-person UK companies are formed with 1, 10, or 100 ordinary shares of £1 nominal value. Issuing new shares to bring in investors is done through a Board allotment and SH01 filing at Companies House within 15 days.
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