Section 444(1)

The directors of a company subject to the small companies regime— must deliver to the registrar for each financial year a copy of the balance sheet drawn up as at the last day of that year, and may also deliver to the registrar— a copy of the company's profit and loss account for that year, and a copy of the directors' report for that year.

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