Section 441

The directors of a company must deliver to the registrar for each financial year the accounts and reports required by— section 443A (filing obligations of micro-entities), section 444 (filing obligations of companies subject to small companies regime small companies other than micro-entities), section 444A (filing obligations of companies entitled to small companies exemption in relation to directors' report), section 445 (filing obligations of medium-sized companies), section 446 (filing obligations of unquoted companies), or section 447 (filing obligations of quoted companies). This is subject to— section 448 (unlimited companies exempt from filing obligations), and section 448A (dormant subsidiaries exempt from filing obligations).

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Source: legislation.gov.uk · retrieved 2026-09-04