[(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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