C7C6C2C3C4C5Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C7

Pt. 15 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C6

Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

C3

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C4

Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

C7C6Chapter 10Filing of accounts and reports

Filing obligations of different descriptions of company

C1I1C8C9446Filing obligations of unquoted companies

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, F3. . .

F8aa

the strategic report,

b

the directors' report F4, F12...

F11ba

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 F15the strategic report (where this is covered by the auditor’s report), the directors' report F14, any directors’ remuneration reportF6and any separate corporate governance statement).

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

3

The copies of the balance sheet F13, strategic reportF5, directors' report F7, any directors’ remuneration report and any separate corporate governance statement delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.

4

The copy of the auditor's report delivered to the registrar under this section must—

a

state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or

b

if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.

F94A

If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.

F105

This section does not apply to companies within—

a

section 444 (filing obligations of companies subject to the small companies regime), F1. . .

F2aa

section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report), or

b

section 445 (filing obligations of medium-sized companies).

F105

This section does not apply to companies within—

a

section 443A (filing obligations of micro-entities),

b

section 444 (filing obligations of small companies other than micro-entities), or

c

section 445 (filing obligations of medium-sized companies).