423 Duty to circulate copies of annual accounts and reports
423 Duty to circulate copies of annual accounts and reports
Companies Act 2006 | Legislation

(1)     Every company must send a copy of its annual accounts and reports for each financial year to—

(a)     every member of the company,

(b)     every holder of the company's debentures, and

(c)     every person who is entitled to receive notice of general meetings.

(2)     Copies need not be sent to a person for whom the company does not have a current address.

(3)     A company has a “current address” for a person if—

(a)     an address has been notified to the company by the person as one at which documents may be sent to him, and

(b)     the company has no reason to believe that documents sent to him at that address will not reach him.