[444A Filing obligations of companies entitled to small companies exemption in relation to directors' report]
[444A Filing obligations of companies entitled to small companies exemption in relation to directors' report]
Companies Act 2006 | Legislation

[(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.