C9C10C11C12Part 15Accounts and reports
Pt. 15 applied (with modifications) (6.4.2008) by The Partnerships (Accounts) Regulations 2008 (S.I. 2008/569), regs. 4, 7, Sch. Pt. 1
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)
Pts. 1-39 (except for Pt. 7 and ss. 662-669), 45-47 extended (12.5.2011) by The Companies Act 2006 (Consequential Amendments and Transitional Provisions) Order 2011 (S.I. 2011/1265), art. 5(1), Sch. 1 para. 2
Chapter 7Publication of accounts and reports
Duty to circulate copies of accounts and reports
C1C2C3C4C5C6C7423Duty to circulate copies of annual accounts and reports
1
Every company must send a copy of its annual accounts and reports for each financial year to—
a
every member of the company,
b
every holder of the company's debentures, and
c
every person who is entitled to receive notice of general meetings.
C82
Copies need not be sent to a person for whom the company does not have a current address.
C83
A company has a “current address” for a person if—
a
an address has been notified to the company by the person as one at which documents may be sent to him, and
b
the company has no reason to believe that documents sent to him at that address will not reach him.
C84
In the case of a company not having a share capital, copies need not be sent to anyone who is not entitled to receive notices of general meetings of the company.
5
Where copies are sent out over a period of days, references in the Companies Acts to the day on which copies are sent out shall be read as references to the last day of that period.
6
This section has effect subject to section 426 (option to provide summary financial statement).
Pt. 15 applied (with modifications) (6.4.2008) by The Bank Accounts Directive (Miscellaneous Banks) Regulations 2008 (S.I. 2008/567), reg. 4, Sch. para. 1 (with Sch. para. 11)