- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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13.—(1) This Regulation has effect (subject to Regulation 16(2)) where the directors have prepared revised accounts under section 245 of the Act and the company has, prior to the date of revision, delivered to the registrar accounts which take advantage of the exemptions for a small or medium-sized company conferred by section 246 of the Act (referred to in these Regulations as “abbreviated accounts”).
(2) Where the abbreviated accounts so delivered to the registrar would, if they had been prepared by reference to the revised accounts, not comply with the provisions of the Act (whether because the company would not have qualified as a small or (as the case may be) medium-sized company in the light of the revised accounts or because the accounts have been revised in a manner which affects the content of the abbreviated accounts), the directors of the company shall cause the company either:
(a)to deliver to the registrar a copy of the revised accounts, together with a copy of the directors' report and the auditors' report on the revised accounts; or
(b)(if on the basis of the revised accounts they would be entitled under the Act to do so) to prepare further accounts under section 246 in accordance with the provisions of that section and Schedule 8 to the Act and deliver them to the registrar together with a statement as to the effect of the revisions made.
(3) Where the abbreviated accounts would, if they had been prepared by reference to the revised accounts, comply with the requirements of the Act, the directors of the company shall cause the company to deliver to the registrar:
(a)a note stating that the annual accounts of the company for the relevant financial year (specifying it) have been revised in a respect which has no bearing on the abbreviated accounts delivered for that year; together with
(b)a copy of the auditors' report on the revised accounts.
(4) Revised abbreviated accounts or a note under this Regulation shall be delivered to the registrar within 28 days after the date of revision of the revised accounts.
(5) Section 242(2) to (5) shall apply with respect to a failure to comply with the requirements of this Regulation as they apply with respect to a failure to comply with the requirements of section 242(1) but as if:
(a)the references in section 242(2) and (4) to “the period allowed for laying and delivering accounts and reports” was a reference to the period of 28 days referred to in the last paragraph; the reference in section 242(2) to “that period” shall be construed accordingly; and
(b)the references in section 242(5) to “the documents in question” and “this Part” were, respectively, a reference to the documents referred to in paragraphs (2)(a) or (b) or (as the case may be) (3)(a) and (b) and to the provisions of Part VII of the 1985 Act as applied by these Regulations.
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