Section 925(2)

That statement must consist of— a balance sheet dealing with the state of affairs of the company as at a date not more than three months before the draft terms were adopted by the directors, and where the company would be required under section 399 to prepare group accounts if that date were the last day of a financial year, a consolidated balance sheet dealing with the state of affairs of the company and the undertakings that would be included in such a consolidation.

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