C26C21C13C14C19C20Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C26

Pt. 15 applied (with modifications) (8.12.2017) by The Risk Transformation Regulations 2017 (S.I. 2017/1212), regs. 1(2), 162, 163 (with reg. 189)

C21

Pts. 1-39 modified (31.12.2020) by Regulation (EC) No. 2157/2001, Art. AAA1(3) (as inserted by The European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2018 (S.I. 2018/1298), regs. 1, 97 (with regs. 140-145) (as amended by S.I. 2020/523, regs. 1(2), 5(a)-(f)); 2020 c. 1, Sch. 5 para. 1(1))

C14

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

C19

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)

C26C21Chapter 10Filing of accounts and reports

Duty to file accounts and reports

C4C1C23C7C10C11C15C16C28C25441Duty 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—

  • F6section 443A (filing obligations of micro-entities),

  • section 444 (filing obligations of F7companies subject to small companies regimeF7small companies other than micro-entities),

  • F5F1section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report),

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

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

  • section 447 (filing obligations of quoted companies).

F22

This is subject to—

  • section 448 (unlimited companies exempt from filing obligations), and

  • section 448A (dormant subsidiaries exempt from filing obligations).

C5C2C8C17C18C23C22C24C27442Period 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

F3Subject to subsection (5A), 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.

F45A

Any such extension must not have the effect of extending the period for filing to more than twelve months after the end of the relevant accounting reference period.

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.

C6C3C23C9C12C28443Calculation 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.