[444A Filing obligations of companies entitled to small companies exemption in relation to directors' report]
Companies Act 2006 | Legislation

[444A  Filing obligations of companies entitled to small companies exemption in relation to directors' report]

[(1)     The directors of a company that is entitled to small companies exemption in relation to the directors' report for a financial year—

(a)     must deliver to the registrar a copy of the company's annual accounts for that year, and

(b)     may also deliver to the registrar a copy of the directors' report.

(2)     The 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

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