Section 444(5A)

Subject to subsection (5C), where the directors of a company subject to the small companies regime do not deliver to the registrar a copy of the company’s profit and loss account— the copy of the balance sheet delivered to the registrar must disclose that fact, and unless the company is exempt from audit and the directors have taken advantage of that exemption, the notes to the balance sheet delivered must satisfy the requirements in subsection (5B).

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