# The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008, Regulation 6: Accounts for delivery to registrar of companies (Companies Act individual accounts)


(1) The directors of a company for which they are preparing Companies Act individual accounts may deliver to the registrar of companies under section 444 of the 2006 Act (filing obligations of companies subject to small companies regime) a copy of a balance sheet which complies with Schedule 4 to these Regulations rather than Schedule 1.
(2) Companies Act individual accounts delivered to the registrar need not give the information required by—
(a) paragraph 4 of Schedule 2 to these Regulations (shares of company held by subsidiary undertakings), or
(b) Schedule 3 to these Regulations (directors’ benefits).

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110806426/regulation/6 (the official version)
Page: https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.