35.—(1) Every licensee to whom a licence has been granted under Part 5 must submit —
(a)
a copy of the balance sheet and of the profit and loss account for the financial year which have been respectively audited by the licensee’s auditors (including every document required by law to be annexed or attached thereto) and certified to be a true copy by —
(i)
the licensee;
(ii)
if the licensee is a partnership, a partner of the partnership;
(iii)
if the licensee is a limited liability partnership, a partner or manager of the limited liability partnership, as the case may be; or
(iv)
if the licensee is a company, a director or the manager or the secretary of the company, as the case may be; and
(b)
a certified copy of the report of the auditors thereon,
within 3 months after the close of each financial year of the licensee’s undertaking or within such extended period as the Council may approve.
[30/2015]
(2) If the balance sheet or profit and loss account is in a language other than English, there must also be annexed to it a translation in English certified to be a correct translation.
(3) If the balance sheet or profit and loss account did not comply with the requirements of the law in force at the date of the audit, there must be made such additions to and corrections in the copy in order to make it comply with the requirements, and the fact that the copy has been so amended must be stated thereon.
(4) The licensee must cause to be attached to the profit and loss account a statement or statements of the total revenue and expenditure of the licensee for the financial year containing such particulars and in such form as the Council may direct.
(5) The statement or statements mentioned in subsection (4) must be duly audited and signed by —
(a)
the licensee;
(b)
if the licensee is a partnership, a partner of the partnership;
(c)
if the licensee is a limited liability partnership, a partner or manager of the limited liability partnership, as the case may be; or
(d)
if the licensee is a company, at least 2 of the directors of the company.