238Signing of balance sheet; documents to be annexed
(1)A company's balance sheet, and every copy of it which is laid before the company in general meeting or delivered to the registrar of companies, shall be signed on behalf of the board by two of the directors of the company or, if there is only one director, by that one.
(2)If a copy of the balance sheet—
(a)is laid before the company or delivered to the registrar without being signed as required by this section, or
(b)not being a copy so laid or delivered, is issued, circulated or published in a case where the balance sheet has not been signed as so required or where (the balance sheet having been so signed) the copy does not include a copy of the signatures or signature, as the case may be,
the company and every officer of it who is in default is liable to a fine.
(3)A company's profit and loss account and, so far as not incorporated in its individual balance sheet or profit and loss account, any group accounts of a holding company shall be annexed to the balance sheet, and the auditors' report shall be attached to it.
(4)Any accounts so annexed shall be approved by the board of directors before the balance sheet is signed on their behalf.