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Companies Act 2006
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416Contents of directors' report: general
This section has no associated Explanatory Notes
(1)The directors' report for a financial year must state—
(a)the names of the persons who, at any time during the financial year, were directors of the company, and
(b)the principal activities of the company in the course of the year.
(2)In relation to a group directors' report subsection (1)(b) has effect as if the reference to the company was to the undertakings included in the consolidation.
(3)Except in the case of a company subject to the small companies regime, the report must state the amount (if any) that the directors recommend should be paid by way of dividend.
(4)The Secretary of State may make provision by regulations as to other matters that must be disclosed in a directors' report.
Without prejudice to the generality of this power, the regulations may make any such provision as was formerly made by Schedule 7 to the Companies Act 1985.
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