446 Filing obligations of unquoted companies

446  Filing obligations of unquoted companies

(1)     The directors of an unquoted company must deliver to the registrar for each financial year of the company a copy of—

(a)     the company's annual accounts, . . .

[(aa)     the strategic report,]

(b)     the directors' report[,. . .

[(ba)     any directors' remuneration report, and]

(c)     any separate corporate governance statement].

(2)     The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and [the strategic report (where this is covered

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