Part 15Accounts and reports

Chapter 10Filing of accounts and reports

Filing obligations of different descriptions of company

446Filing obligations of unquoted companies

(1)

The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of—

(a)

the company's annual accounts, F1. . .

F2(aa)

the strategic report,

(b)

the directors' report F3, F4...

F5(ba)

any directors’ remuneration report, and

(c)

any separate corporate governance statement.

(2)

The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and F6the strategic report (where this is covered by the auditor’s report), the directors' report F7, any directors’ remuneration report F8and any separate corporate governance statement).

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

(3)

The copies of the balance sheet F9, strategic report F10, directors' report F11, any directors’ remuneration report and any separate corporate governance statement delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.

(4)

The copy of the auditor's report delivered to the registrar under this section must—

(a)

state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or

(b)

if the conditions in section 506 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Secretary of State in accordance with that section.

F12(4A)

If more than one person is appointed as auditor, the reference in subsection (4)(a) to the name of the auditor is to be read as a reference to the names of all the auditors.

F13(5)

This section does not apply to companies within—

(a)

section 444 (filing obligations of companies subject to the small companies regime), F14. . .

F15(aa)

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

(b)

section 445 (filing obligations of medium-sized companies).

F13(5)

This section does not apply to companies within—

(a)

section 443A (filing obligations of micro-entities),

(b)

section 444 (filing obligations of small companies other than micro-entities), or

(c)

section 445 (filing obligations of medium-sized companies).