# Companies (Consolidation) Act 1908, Paragraph 106


Once at least in every year the directors shall lay before the company in general meeting a profit and loss account for the period since the preceding account or (in the case of the first account) since the incorporation of the company, made up to a date not more than six months before such meeting.

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Source: https://www.legislation.gov.uk/ukpga/Edw7/8/69/schedule/FIRST/paragraph/106 (the official version)
Page: https://openlegislation.uk/companies-consolidation-act-1908/schedule-FIRST/paragraph-106
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.