[(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 from audit and the directors have taken advantage of that exception.
(3) The copies of
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