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Companies Act · s 109

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s 109General provisions as to annual returns

(1)

The annual return must be contained in a separate part of the register of members and must be completed within 28 days after the first or only general meeting in the year, and the company shall forthwith forward to the Registrar a copy signed by a director or by the manager or by the secretary of the company.

(2)

Section 98 applies to the annual return as it applies to the register of members.

(3)

Except where the company is a private company, the annual return shall include a written copy, certified by a director or the manager or secretary of the company to be a true copy, of the last balance sheet which has been audited by the company's auditors, including every document required by law to be annexed thereto, together with a copy of the report of the auditors thereon certified as aforesaid, and if any such balance sheet is in a foreign language there shall also be annexed to it a translation thereof in such language as may be prescribed by the Registrar, certified in the prescribed manner to be a correct translation:

Provided that, if such last balance sheet did not comply with the requirements of the law as in force at the date of the audit with respect to the form of balance sheets, there shall be made such additions to and corrections in such copy as would have been required to be made in such balance sheet in order to make it comply with such requirements, and the fact that such copy has been so amended shall be stated thereon.

(4)

If a company contravenes this section or, section 107 or 108, the company and every officer of the company who is in default are liable to a default fine.

(5)

For the purposes of subsection (4) "officer", and for the purposes of sections 107 and 108 "director", shall include any person in accordance with whose directions or instructions the directors of the company are accustomed to act.

Companies

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