Section 446(1)

The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of— the company's annual accounts, . . . the strategic report, the directors' report , ... and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . any separate corporate governance statement.

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