471 Meaning of “annual accounts” and related expressions
471 Meaning of “annual accounts” and related expressions
Companies Act 2006 | Legislation

(1)     In this Part a company's “annual accounts”, in relation to a financial year, means—

[(a)     any individual accounts prepared by the company for that year (see section 394), and]

(b)     any group accounts prepared by the company for that year (see [section] 399).

This is subject to section 408 (option to omit individual profit and loss account from annual accounts where information given in [notes to the individual balance sheet]).

(2)     In the case of an unquoted company, its “annual accounts and reports” for a financial year are—

(a)     its annual accounts,

[(aa)     the strategic report (if any),]

[(ab)     the directors' remuneration report (if any),]

(b)     the directors' report, and