(1) The directors of a company that qualifies as a medium-sized company in relation to a financial year (see sections 465 to 467) must deliver to the registrar a copy of—
(a) the company's annual accounts, . . .
[(aa) the strategic report, and]
(b) the directors' report.
(2) They must also deliver to the registrar a copy of the auditor's report on those accounts (and on [the strategic report and] the directors' report).
This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
(3) . . .
(4) . . .
(5) The copies of the balance sheet[, strategic report]
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