C13C7C8C9C10Part 15Accounts and reports
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)
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
C12Chapter 7Publication of accounts and reports
Pt. 15 Ch. 7 applied (with modifications) (31.7.2015) by The European Grouping of Territorial Cooperation Regulations 2015 (S.I. 2015/1493), regs. 1(2), 7(1) (with reg. 11)
Duty to circulate copies of accounts and reports
C1C2C3C4C5C11C14423Duty 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.
C62
Copies need not be sent to a person for whom the company does not have a current address.
C63
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.
C64
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 F1strategic report with supplementary material).
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)