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Companies Act 1985

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Changes over time for: Section C

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Version Superseded: 02/02/1996

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Point in time view as at 01/07/1995.

Changes to legislation:

Companies Act 1985, Section C is up to date with all changes known to be in force on or before 01 October 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

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Changes to Legislation

Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.

[F3Section C]E+W+S Supplementary Provisions

Textual Amendments

F3Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

X2Statement that advantage taken of exemptionsE+W+S

Editorial Information

X2Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F423](1)Where the directors of a company take advantage of the exemptions conferred by [F5Section A or Section B of this Part] of this Schedule, the company’s balance sheet shall contain—

(a)a statement that advantage is taken of the exemptions conferred by [F6Section A or, as the case may be, Section B of this Part] of this Schedule, and

(b)a statement of the grounds on which, in the directors’ opinion, the company is entitled to those exemptions.

(2)The statements shall appear in the balance sheet immediately above the signature required by section 233 [F7or, where section 246(1A) applies, immediately above the statements required by that section].

Textual Amendments

F4Sch. 8: para. 7 renumbered as para. 23 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F5Words in Sch. 8 para. 23(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

F6Words in Sch. 8 para. 23(1)(a) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(5)

F7Words in Sch. 8 para. 23(2) inserted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(6)

X3Special auditors’ reportE+W+S

Editorial Information

X3Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F824](1)If the directors of a company propose to take advantage of the exemptions conferred by [F9Section A or Section B of this Part] of this Schedule, it is the auditors’ duty to provide them with a report stating whether in their opinion the company is entitled to those exemptions and whether the documents to be proposed to be delivered in accordance with this Schedule are properly prepared.

(2)The accounts delivered shall be accompanied by a special report of the auditors stating that in their opinion—

(a)the company is entitled to the exemptions claimed in the directors statement, and

(b)the accounts to be delivered are properly prepared in accordance with this Schedule.

(3)In such a case a copy of the auditors’ report under section 235 need not be delivered separately, but the full text of it shall be reproduced in the special report; and if the report under section 235 is qualified there shall be included in the special report any further material necessary to understand the qualification.

(4)Section 236 (signature of auditors’ report) applies to a special report under this paragraph as it applies to a report under section 235.

Textual Amendments

F8Sch. 8: para. 8 renumbered as para. 24 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F9Words in Sch. 8 para. 24(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

X4Dormant companiesE+W+S

Editorial Information

X4Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F1025][F11Paragraphs 23 and 24] above do not apply where the company is exempt by virtue of section 250 (dormant companies) from the obligation to appoint auditors.

Textual Amendments

F10Sch. 8: para. 9 renumbered as para. 25 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F11Words in Sch. 8 para. 25 substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(7)

[F12Other companies exempt from audit]E+W+S

Textual Amendments

F12Sch. 8 para. 25A and preceding cross-heading inserted (11.8.1994) by S.I. 1994/1935, reg. 4, Sch. 1 Pt. I para. 5

F1325AParagraph 24 above does not apply where the company is exempt by virtue of section 249A (certain categories of small companies) from the obligation to appoint auditors.

Textual Amendments

X5Requirements in connection with publication of accountsE+W+S

Editorial Information

X5Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F1426](1)Where advantage is taken of the exemptions conferred by [F15Section A or Section B of this Part] of this Schedule, section 240 (requirements in connection with publication of accounts) has effect with the following adaptations.

(2)Accounts delivered in accordance with [F16this Part of this Schedule] and accounts in the form in which they would be required to be delivered apart from [F16this Part of this Schedule] are both “statutory accounts” for the purposes of that section.

(3)References in that section to the auditors’ report under section 235 shall be read, in relation to accounts delivered in accordance with [F16this Part of this Schedule], as references to the special report under paragraph 8 above.

Textual Amendments

F14Sch. 8: para. 10 renumbered as para. 26 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F15Words in Sch. 8 para. 26(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

F16Words in Sch. 8 para. 26(2)(3) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(8)

Textual Amendments

F3Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F17Section C]E+W+S Supplementary Provisions

Textual Amendments

F17Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

X2Statement that advantage taken of exemptionsE+W+S

Editorial Information

X2Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F423](1)Where the directors of a company take advantage of the exemptions conferred by [F5Section A or Section B of this Part] of this Schedule, the company’s balance sheet shall contain—

(a)a statement that advantage is taken of the exemptions conferred by [F6Section A or, as the case may be, Section B of this Part] of this Schedule, and

(b)a statement of the grounds on which, in the directors’ opinion, the company is entitled to those exemptions.

(2)The statements shall appear in the balance sheet immediately above the signature required by section 233 [F7or, where section 246(1A) applies, immediately above the statements required by that section].

Textual Amendments

F4Sch. 8: para. 7 renumbered as para. 23 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F5Words in Sch. 8 para. 23(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

F6Words in Sch. 8 para. 23(1)(a) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(5)

F7Words in Sch. 8 para. 23(2) inserted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(6)

X3Special auditors’ reportE+W+S

Editorial Information

X3Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F824](1)If the directors of a company propose to take advantage of the exemptions conferred by [F9Section A or Section B of this Part] of this Schedule, it is the auditors’ duty to provide them with a report stating whether in their opinion the company is entitled to those exemptions and whether the documents to be proposed to be delivered in accordance with this Schedule are properly prepared.

(2)The accounts delivered shall be accompanied by a special report of the auditors stating that in their opinion—

(a)the company is entitled to the exemptions claimed in the directors statement, and

(b)the accounts to be delivered are properly prepared in accordance with this Schedule.

(3)In such a case a copy of the auditors’ report under section 235 need not be delivered separately, but the full text of it shall be reproduced in the special report; and if the report under section 235 is qualified there shall be included in the special report any further material necessary to understand the qualification.

(4)Section 236 (signature of auditors’ report) applies to a special report under this paragraph as it applies to a report under section 235.

Textual Amendments

F8Sch. 8: para. 8 renumbered as para. 24 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F9Words in Sch. 8 para. 24(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

X4Dormant companiesE+W+S

Editorial Information

X4Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F1025][F11Paragraphs 23 and 24] above do not apply where the company is exempt by virtue of section 250 (dormant companies) from the obligation to appoint auditors.

Textual Amendments

F10Sch. 8: para. 9 renumbered as para. 25 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F11Words in Sch. 8 para. 25 substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(7)

X5Requirements in connection with publication of accountsE+W+S

Editorial Information

X5Sch. 8: by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(1)(2), Pt. III of Sch. 8 (comprising paras. 7-10) has become (16.11.1992) Section C of Pt. III of Sch. 8 (comprising paras. 23-26)

[F1426](1)Where advantage is taken of the exemptions conferred by [F15Section A or Section B of this Part] of this Schedule, section 240 (requirements in connection with publication of accounts) has effect with the following adaptations.

(2)Accounts delivered in accordance with [F16this Part of this Schedule] and accounts in the form in which they would be required to be delivered apart from [F16this Part of this Schedule] are both “statutory accounts” for the purposes of that section.

(3)References in that section to the auditors’ report under section 235 shall be read, in relation to accounts delivered in accordance with [F16this Part of this Schedule], as references to the special report under paragraph 8 above.

Textual Amendments

F14Sch. 8: para. 10 renumbered as para. 26 (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 1(2)

F15Words in Sch. 8 para. 26(1) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(4)

F16Words in Sch. 8 para. 26(2)(3) substituted (16.11.1992) by virtue of S.I. 1992/2452, reg. 4(3), Sch. para. 4(8)

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