PART VIIAccounts and Audit
CHAPTER IProvisions Applying to Companies Generally
Procedure on completion of accounts
239Documents to be included in company's accounts
For the purposes of this Part, a company's accounts for a financial year are to be taken as comprising the following documents—
(a)
the company's profit and loss account and balance sheet,
(b)
the directors' report,
(c)
the auditors' report, and
(d)
where the company has subsidiaries and section 229 applies, the company's group accounts.