Section 441(1)

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).

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