Regulation 10 Directors' report
United Kingdom
The report which the directors of a company are required to prepare under section 415 of the 2006 Act (duty to prepare directors' report) must disclose the matters specified in Schedule 7 to these Regulations.
In Schedule 7—
Part 1 relates to matters of a general nature including political donations and expenditure,
Part 2 relates to the acquisition by a company of its own shares or a charge on them,
F2...
F3...
Part 6 relates to certain disclosures required by publicly traded companies, F4...
Part 7 relates to disclosures in relation to greenhouse gas F5emissions, energy consumption and energy efficiency action by quoted companies,
F6Part 7A relates to disclosures in relation to greenhouse gas emissions, energy consumption and energy efficiency action by unquoted companies, F7...
F8Part 8 relates to the statement of corporate governance arrangements F9, and
Part 9 relates to a company’s payment practices and performance in respect of payments made by the company to its suppliers.
Annotations
Textual amendments
- F1
Reg. 10(2) substituted (with effect in accordance with reg. 1(4) of the amending S.I.) by The Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 (S.I. 2013/1970), reg. 1(2)(3), 7(2)
- F2
Words in reg. 10(2) omitted (6.4.2025 with effect in relation to financial years beginning on or after 6.4.2025) by virtue of The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (S.I. 2024/1303), regs. 1(2), 2(2), 5(2)(a)
- F3
Words in reg. 10(2) omitted (6.4.2025 with effect in relation to financial years beginning on or after 6.4.2025) by virtue of The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (S.I. 2024/1303), regs. 1(2), 2(2), 5(2)(b)
- F4
Word in reg. 10(2) omitted (with application in accordance with reg. 1(4) of the amending S.I.) by virtue of The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(b)
- F5
Words in reg. 10(2) substituted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 4(a)
- F6
Words in reg. 10(2) inserted (1.4.2019) by The Companies (Directors Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018 (S.I. 2018/1155), regs. 2, 4(b)
- F7
Word in reg. 10(2) omitted (1.1.2026 with effect in respect of a company’s financial year beginning on or after 1.1.2026) by virtue of The Companies (Directors’ Report) (Payment Reporting) Regulations 2025 (S.I. 2025/1152), regs. 1(2)(4), 3(a)
- F8
Words in reg. 10(2) inserted (with application in accordance with reg. 1(4) of the amending S.I.) by The Companies (Miscellaneous Reporting) Regulations 2018 (S.I. 2018/860), regs. 1(1), 8(c)
- F9
Words in reg. 10(2) substituted for full stop (1.1.2026 with effect in respect of a company’s financial year beginning on or after 1.1.2026) by virtue of The Companies (Directors’ Report) (Payment Reporting) Regulations 2025 (S.I. 2025/1152), regs. 1(2)(4), 3(b)
Modifications
- C1
Reg. 10(1) applied (with modifications) (1.4.2019) by Companies Act 2006 (c. 46), s. 416 (as modified by S.I. 2008/1911, reg. 12B (as inserted by S.I. 2018/1155, regs. 2, 10))