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Directors' Report
The approved accounts must include a directors' report which includes:
- The names of the persons who, at any time of the financial year, were directors of the company.
- The principal activities of the company
- A business review
Unless exempt the directors' report must contain a statement to the effect that, in the case of each of the persons who are directors at the time the report is approved, so far as the directors are aware, there is no relevant audit information of which the company's auditor is unaware, and he has taken all the steps he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Introduction
Timetable
- Provisions commenced in January 2007
- Provisions commenced in April 2007
- Provisions commenced from 1 October 2007
- Provisions commenced from 6 April 2008
- Provisions commencing from 1 October 2008
- Provisions commencing from 1 October 2009
The Act In Depth
General
- Forming a company
- Choosing a name for your company
- Changing the company name
- Registered office
- A company's members
- Shares and share capital
Directors
- Appointment of directors
- General duties of directors
- Transactions with directors requiring approval of members
- Loans to directors
- Related agreements
- Directors' service contracts
- Directors' liabilities
- Records of directors meetings
- Company secretary