Documents accompanying annual return of company having a share capital
38.—(1) For the purposes of section 197(1) of the Act, the annual return of a company having a share capital shall, in the case of a company other than an exempt private company, be accompanied by the following documents prepared in accordance with Part VI of the Act:
(a)
the report and statement of the directors of the company;
(b)
the report of the auditors of the company, unless the company is exempt from audit requirements and no report was prepared by the auditors;
(c)
the last balance-sheet, which must be audited unless the company is exempt from audit requirements and no report was prepared by the auditors;
(d)
the last profit and loss account, which must be audited unless the company is exempt from audit requirements and no report was prepared by the auditors; and
(e)
the notes to the account.
(2) For the purposes of section 197(1) of the Act, the annual return of a company having a share capital shall, in the case of an exempt private company —
(a)
be accompanied by the documents referred to in paragraph (1)(a), (c), (d) and (e) and, where applicable, paragraph (1)(b), prepared in accordance with Part VI of the Act; or
(b)
if the company is able to meet its liabilities as and when they fall due, contain a confirmation of that fact.