418. Filing obligations of companies subject to small companies regime

(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 a 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) 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.
(3) Subject to section 419 the copies of accounts and reports delivered to the Registrar must be copies of the company's annual accounts and reports.
(4) The copies of the balance sheet and any directors' report delivered to the Registrar under this section must state the name of the person who signed it on behalf of the board.
(5) 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.