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Companies Act 1985
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Changes over time for: Section 241
Version Superseded: 01/08/2002
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241 Accounts and reports to be laid before company in general meeting. E+W+S
(1)The directors of a company shall in respect of each financial year lay before the company in general meeting copies of the company’s annual accounts, the directors’ report and the auditors’ report on those accounts.
(2)If the requirements of subsection (1) are not complied with before the end of the period allowed for laying and delivering accounts and reports, every person who immediately before the end of that period was a director of the company is guilty of an offence and liable to a fine and, for continued contravention, to a daily default fine.
(3)It is a defence for a person charged with such an offence to prove that he took all reasonable steps for securing that those requirements would be complied with before the end of that period.
(4)It is not a defence to prove that the documents in question were not in fact prepared as required by this Part.
Modifications etc. (not altering text)
C1S. 241 amended by S.I. 1990/2570, regs. 8(2)(b), 9(2)(b)
C2S. 241(2)–(4) applied with modifications by S.I. 1990/2570, reg. 11(3)
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