[F1Accounts and reports to be delivered to the registrarF8N.I.
250 .F2—(1 )F3 The directors of a company shall in respect of each financial year deliver to the registrar[F4 a copy of—
(a)the company's annual accounts,
(b)the directors' report,
(ba)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(c)(in the case of a quoted company) the directors' remuneration report, and
[F6(d)the auditors' report on those accounts and that directors' report and (in the case of a quoted company) on F7. . . the auditable part of that directors' remuneration report.]]
(2) If the requirements of paragraph (1) are not complied with before the end of the period allowed for laying and delivering accounts and reports, every person who immediately before the end of that period was a director of the company is guilty of an offence and liable to a fine and, for continued contravention, to a daily default fine.
(3) Further, if the directors of the company fail to make good the default within 14 days after the service of a notice on them requiring compliance, the court may on the application of any member or creditor of the company or of the registrar, make an order directing the directors (or any of them) to make good the default within such time as may be specified in the order.
The court's order may provide that all costs of and incidental to the application shall be borne by the directors.
(4) It is a defence for a person charged with an offence under this Article to prove that he took all reasonable steps for securing that the requirements of paragraph (1) would be complied with before the end of the period allowed for laying and delivering accounts and reports.
(5) It is not a defence in any proceedings under this Article to prove that the documents in question were not in fact prepared as required by this Part.]
F2mod. SR 1994/133
F3prosp. mod. by 2005 NI 17
F4SR 2005/56
F5Art. 250(1)(ba) omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 8(a)
F6SR 2005/61
F7Words in art. 250(1)(d) omitted (31.3.2006) by virtue of Companies (1986 Order) (Operating and Financial Review) (Repeal) Regulations (Northern Ireland) 2006 (S.R. 2006/94), reg. 2(2), Sch. para. 8(b)
F8Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}