446Filing obligations of unquoted companiesU.K.
(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, and
(b)the directors' report.
(2)The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and the directors' report).
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 and directors' report 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.
(5)This section does not apply to companies within—
(a)section 444 (filing obligations of companies subject to the small companies regime), F1. . .
[F2(aa)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).
Textual Amendments
F1Word in s. 446(5) omitted (6.4.2008) by virtue of The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(9)
F2S. 446(5)(aa) inserted (6.4.2008) by The Companies Act 2006 (Amendment) (Accounts and Reports) Regulations 2008 (S.I. 2008/393), reg. 6(9)(a)
Modifications etc. (not altering text)
C1Ss. 441-448 applied (6.4.2008) by S.I. 2005/1788, reg. 29 (as substituted by The Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), art. 3(1), Sch. 1 para. 242(4) (with arts. 6, 11, 12))
C2S. 446 applied (with modifications) (1.10.2008) by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/1911), reg. 19
Commencement Information
I1S. 446 wholly in force at 6.4.2008; s. 446 not in force at Royal Assent see s. 1300; s. 446 in force at 6.4.2008 by S.I. 2007/3495, art. 3(1)(d) (with savings in arts. 7, 12 and subject to transitional adaptations in Sch. 1 para. 8 and with savings in Sch. 4 paras. 6-8)