AGM requirement: company accounts must be laid at the annual general meeting before Registrar filing; otherwise Registrar will not accept them The Registrar will not accept balance sheets and profit and loss accounts for filing when those accounts have not been laid before an annual general meeting; if accounts are not ready, the company may adjourn the annual general meeting by resolution to a specified date or to a date to be specified later to enable proper laying and subsequent filing. Noncompliant filings may prompt consideration of prosecution.
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Provisions expressly mentioned in the judgment/order text.
AGM requirement: company accounts must be laid at the annual general meeting before Registrar filing; otherwise Registrar will not accept them
The Registrar will not accept balance sheets and profit and loss accounts for filing when those accounts have not been laid before an annual general meeting; if accounts are not ready, the company may adjourn the annual general meeting by resolution to a specified date or to a date to be specified later to enable proper laying and subsequent filing. Noncompliant filings may prompt consideration of prosecution.
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