Section 444(1)

The directors of a company that is subject to the small companies regime in relation to a financial year, or that would be so subject but for being or having been a member of an ineligible group, must deliver to the registrar a copy of— the company’s annual accounts, and the directors’ report.

← 8 · All articles · 2 →

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