421. Filing Obligations Of Companies Generally

(1) The directors of a company must deliver to the Registrar for each financial year of the company a copy of–
(a) the company’s annual accounts, and
(b) the directors’ report.
(2) The directors to whom subsection (1) applies must also deliver to the Registrar a copy of the auditor’s report on those accounts (and the directors’ report).
This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
(3) The copies of the balance sheet and directors’ report delivered to the Registrar under this section must state the name of the person who signed it on behalf of the board.
(4) The copy of the auditor’s report delivered to the Registrar under this section must–
(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior auditor, or
(b) if the conditions in section 477 (circumstances in which names may be omitted) are met, state that a resolution has been passed and notified to the Board in accordance with that section.
(5) This section does not apply to companies within–
(a) section 418 (filing obligations of companies subject to the small companies regime), or
(b) section 420 (filing obligations of medium-sized companies).