444 Filing obligations of companies subject to small companies regime [444 Filing obligations of small companies other than micro-entities]
Companies Act 2006 (2006 c 46) | Legislation

444  Filing obligations of companies subject to small companies regime [444 Filing obligations of small companies other than micro-entities]

(1)     The directors of a company subject to the small companies regime—

(a)     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

(b)     may also deliver to the registrar—

(i)     a copy of the company's profit and loss account for that year, and

(ii)     a copy of the directors' report for that year.

(2)     [Where the directors deliver to the registrar a copy of the company's profit and loss account under subsection (1)(b)(i),] the directors must also deliver to the registrar a copy of the auditor's report on [the accounts (and any directors' report) that it delivers].

This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.

[(2A)     Where the balance sheet or profit and loss account is abridged pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors'

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