444 Filing obligations of companies subject to small companies regime
444 Filing obligations of companies subject to small companies regime
Companies Act 2006 | Legislation

(1)     The directors of a company subject to the small companies regime—

(a)     must deliver to the registrar for each financial year a copy of [the balance sheet] drawn up as at the last day of that year, and

(b)     may also deliver to the registrar—

(i)     a copy of the company's profit and loss account for that year, and

(ii)     a copy of the directors' report for that year.

(2)     [Where the directors deliver to the registrar a copy of the company's profit and loss account under subsection (1)(b)(i),] tthe directors must also deliver to the registrar a copy of the auditor's report on [the accounts (and any directors' report) that it delivers].

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

[(2A)     Where the balance sheet or profit and loss account is abridged pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors' Report) Regulations (SI 2008/409), the directors must also deliver to the registrar a statement b

398 . . .
410 . . .
427 . . .
428 . . .
429 . . .
449 . . .
450 . . .

Popular documents