(1) The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of—
(a) the company's annual accounts, . . .
[(aa) the strategic report,]
(b) the directors' report[,. . .
[(ba) any directors' remuneration report, and]
(c) any separate corporate governance statement].
(2) The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and [the strategic report (where this is covered by the auditor's report),] the directors' report[, any directors' remuneration report] [and any separate corporate governance statement]).
This does not apply if the company is exempt from audit and the
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