415. Duty To File Accounts And Reports With The Registrar

Past version: effective from 29/04/2020 - 28/04/2020
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(1) The directors of a company must deliver to the Registrar for each financial year the accounts and reports required by–
section 418 (filing obligations of companies subject to small companies regime),
section 419 (filing obligations of companies entitled to small companies exemption: additional requirements),
section 420 (filing obligations of medium-sized companies), and
section 421 (filing obligations of companies generally).
(2) This is subject to–
section 422 (unlimited companies exempt from filing obligations), and
section 423 (dormant subsidiaries exempt from filing obligations).
(3) Subject to section 411(7), this Chapter shall not apply to a company that is a restricted scope company unless the Registrar has given notice to any restricted scope company that this Chapter applies to it and following notice such restricted scope company shall deliver to the Registrar all accounts required to be prepared by it under these Regulations.
(4) Accounts of restricted scope companies will not be subject to public disclosure by the Registrar.