C14C15C16C17Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C15

Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1

C16

Pt. 15 applied (with modifications) (1.10.2009) by The Unregistered Companies Regulations 2009 (S.I. 2009/2436), regs. 3-5, Sch. 1 para. 16 (with transitional provisions and savings in regs. 7, 9, Sch. 2)

Chapter 10Filing of accounts and reports

Duty to file accounts and reports

441Duty to file accounts and reports with the registrar

1

The directors of a company must deliver to the registrar for each financial year the accounts and reports required by—

  • section 444 (filing obligations of companies subject to small companies regime),

  • section 445 (filing obligations of medium-sized companies),

  • section 446 (filing obligations of unquoted companies), or

  • section 447 (filing obligations of quoted companies).

2

This is subject to section 448 (unlimited companies exempt from filing obligations).

C1C2C3C4C5C6C7442Period allowed for filing accounts

1

This section specifies the period allowed for the directors of a company to comply with their obligation under section 441 to deliver accounts and reports for a financial year to the registrar.

This is referred to in the Companies Acts as the “period for filing” those accounts and reports.

2

The period is—

a

for a private company, nine months after the end of the relevant accounting reference period, and

b

for a public company, six months after the end of that period.

This is subject to the following provisions of this section.

3

If the relevant accounting reference period is the company's first and is a period of more than twelve months, the period is—

a

nine months or six months, as the case may be, from the first anniversary of the incorporation of the company, or

b

three months after the end of the accounting reference period,

whichever last expires.

4

If the relevant accounting reference period is treated as shortened by virtue of a notice given by the company under section 392 (alteration of accounting reference date), the period is—

a

that applicable in accordance with the above provisions, or

b

three months from the date of the notice under that section,

whichever last expires.

5

If for any special reason the Secretary of State thinks fit he may, on an application made before the expiry of the period otherwise allowed, by notice in writing to a company extend that period by such further period as may be specified in the notice.

6

Whether the period allowed is that for a private company or a public company is determined by reference to the company's status immediately before the end of the relevant accounting reference period.

7

In this section “the relevant accounting reference period” means the accounting reference period by reference to which the financial year for the accounts in question was determined.

C8C9C10C11C12C13443Calculation of period allowed

1

This section applies for the purposes of calculating the period for filing a company's accounts and reports which is expressed as a specified number of months from a specified date or after the end of a specified previous period.

2

Subject to the following provisions, the period ends with the date in the appropriate month corresponding to the specified date or the last day of the specified previous period.

3

If the specified date, or the last day of the specified previous period, is the last day of a month, the period ends with the last day of the appropriate month (whether or not that is the corresponding date).

4

If—

a

the specified date, or the last day of the specified previous period, is not the last day of a month but is the 29th or 30th, and

b

the appropriate month is February,

the period ends with the last day of February.

5

“The appropriate month” means the month that is the specified number of months after the month in which the specified date, or the end of the specified previous period, falls.