- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (07/07/2011)
- Gwreiddiol (Fel y'i Deddfwyd)
Version Superseded: 01/10/2013
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Companies Act 2006, Section 450 is up to date with all changes known to be in force on or before 05 September 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.
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(1)Abbreviated accounts must be approved by the board of directors and signed on behalf of the board by a director of the company.
(2)The signature must be on the balance sheet.
(3)The balance sheet must contain in a prominent position above the signature a statement to the effect that it is prepared in accordance with the special provisions of this Act relating (as the case may be) to companies subject to the small companies regime or to medium-sized companies.
(4)If abbreviated accounts are approved that do not comply with the requirements of regulations under the relevant section, every director of the company who—
(a)knew that they did not comply, or was reckless as to whether they complied, and
(b)failed to take reasonable steps to prevent them from being approved,
commits an offence.
(5)A person guilty of an offence under subsection (4) is liable—
(a)on conviction on indictment, to a fine;
(b)on summary conviction, to a fine not exceeding the statutory maximum.
Modifications etc. (not altering text)
C1S. 450 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. 21
C2Ss. 418-469 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 10 (with transitional provisions and savings in regs. 7, 9, Sch. 2)
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