{
  "url": "https://openlegislation.uk/companies-consolidation-act-1908/schedule-FIRST/paragraph-103",
  "json_url": "https://openlegislation.uk/companies-consolidation-act-1908/schedule-FIRST/paragraph-103.json",
  "legislation": "ukpga/Edw7/8/69",
  "legislation_title": "Companies (Consolidation) Act 1908",
  "legislation_url": "https://openlegislation.uk/companies-consolidation-act-1908",
  "path": "schedule/FIRST/paragraph/103",
  "kind": "paragraph",
  "number": "103",
  "heading": null,
  "text": "The directors shall cause true accounts to be kept—\nOf the sums of money received and expended by the company and the matter in respect of which such receipt and expenditure takes place, and\nOf the assets and liabilities of the company.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/Edw7/8/69/schedule/FIRST/paragraph/103",
    "retrieved_at": "2026-10-29T12:20:55.325260+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}