C13C11C6C7C8C10Part 15Accounts and reports

Annotations:
Modifications etc. (not altering text)
C13

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)

C11

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))

C7

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

C8

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)

C15Chapter 7Publication of accounts and reports

Annotations:
Modifications etc. (not altering text)
C15

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)

Right of member or debenture holder to demand copies of accounts and reports

C5C1C2C3C14C9C12C4431Right of member or debenture holder to copies of accounts and reports: unquoted companies

1

A member of, or holder of debentures of, an unquoted company is entitled to be provided, on demand and without charge, with a copy of—

a

the company's last annual accounts,

F4aa

the strategic report (if any) for the last financial year,

b

the last directors' report, F2...

F3ba

the last directors’ remuneration report (if any), and

c

the auditor's report on those accounts (including the statement on that report F5and (where applicable) on the strategic reportF1and on the directors’ remuneration report).

2

The entitlement under this section is to a single copy of those documents, but that is in addition to any copy to which a person may be entitled under section 423.

3

If a demand made under this section is not complied with within seven days of receipt by the company, an offence is committed by—

a

the company, and

b

every officer of the company who is in default.

4

A person guilty of an offence under this section is liable on summary conviction to a fine not exceeding level 3 on the standard scale and, for continued contravention, a daily default fine not exceeding one-tenth of level 3 on the standard scale.