(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, and
(b)the directors' report.
(2)The directors must also deliver to the registrar a copy of the auditor’s report on those accounts (and the directors' report).
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 and directors' report 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.
(5)This section does not apply to companies within—
(a)section 444 (filing obligations of companies subject to the small companies regime), or
(b)section 445 (filing obligations of medium-sized companies).