The financial statements comprising:
·
The
balance sheet
The
balance sheet
·
The
profit and loss account
The
profit and loss account
·
The
directors’ report
The
directors’ report
·
The
directors remuneration report
The
directors remuneration report
·
The
auditors’ report
The
auditors’ report
·
Group
accounts, where required
Group
accounts, where required
Must be approved by the board of directors and then
the balance sheet must be signed by at least one directors of the company on
behalf of the board-(s 414).
the balance sheet must be signed by at least one directors of the company on
behalf of the board-(s 414).
·
A copy of
the accounts must be sent to all persons entitled at least 21 days before the
AGM-(s 424).
A copy of
the accounts must be sent to all persons entitled at least 21 days before the
AGM-(s 424).
·
Copies of
the accounts must be laid before the company in general meeting (usually the
AGM)-(s-437).
Copies of
the accounts must be laid before the company in general meeting (usually the
AGM)-(s-437).
·
A copy of
the accounts must be delivered to the registrar of companies-(s 441).
A copy of
the accounts must be delivered to the registrar of companies-(s 441).
For a private company not holding an AGM the
shareholders must be sent the accounts not later than nine months from the year
end, or the sate the company files them with the registrar if earlier-(s-424)
shareholders must be sent the accounts not later than nine months from the year
end, or the sate the company files them with the registrar if earlier-(s-424)