Excuses from companies for their failure to file annual returns to the Companies Office are "getting harder to swallow", a High Court judge said yesterday.

Mr Justice Kelly made the remark while dealing with an application to restore Momentum Engineering, with registered offices at Dollard House, Wellington Quay, Dublin, to the register of companies.

It provides services to the oil and gas industries and was struck off in 2000 for failing to file annual returns for 1999.

In an affidavit, Mr Peter Craggs Howe, with an address in Guernsey, the Channel Islands, a director of the company, said it had omitted to specifically instruct the firm's accountants to prepare statutory returns and accounts.

The documents were not returned on time to the Registrar of Companies and the firm was then struck off.

He said it was a matter of great regret to the directors that they had failed in their statutory obligations but all outstanding returns had now been filed.

Mr Howe was unaware returns had had to be filed and the company had now appointed an Irish agent to ensure compliance.

Mr Justice Kelly said all the necessary proofs had been supplied and he would grant the order.

He added that excuses by companies for their failure to file returns were getting harder to swallow.

Similar applications to restore struck-off firms to the register are made to the courts weekly.

Those firms had been struck off the register for failing to file annual returns.

In some cases, the failure might extend over several years.

In most cases, the failure to file the returns is generally explained by referring to "inadvertence" on the part of directors.