(1) The directors of a company that qualifies as a medium-sized company in relation to a financial year (see sections 465 to 467) must deliver to the registrar a copy of -
(a) the company's annual accounts,
(aa) the strategic report, and
(b) the directors' report.
(2) They must also deliver to the registrar a copy of the auditor's report on those accounts (and on the strategic report and the directors' report).
This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
(3) [deleted]
(4) [deleted]
(5) The copies of the balance sheet, strategic report and directors' report delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.
(6) The copy of the auditor's report delivered to the registrar under this section must -
(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior statutory auditor, or
(b) if the conditions
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