Main return by company limited by shares
38.  For the purposes of section 197(1) of the Act, the main return of a company limited by shares shall be accompanied by —
(a)a certificate by the company, in the applicable form on the electronic filing system or in Part IV of the Schedule on the election of the company;
(b)in the case of a company other than an exempt private company —
(i)the report and statement of the directors;
(ii)the report of the auditors;
(iii)the last audited balance-sheet;
(iv)the last audited profit and loss account; and
(v)the notes to the account,
prepared in accordance with the requirements of the Act; and
(c)in the case of an exempt private company –
(i)the prescribed exempt private company certificate set out in Part V of the Schedule; or
(ii)the documents referred to in paragraph (b).