(1) Abridged accounts (within the meaning of section 19 of this Act) that have been prepared shall be signed as required by section 156 of the Principal Act and there shall be annexed to the annual return required by the Principal Act to be made by the company to the registrar of companies a copy (as that expression is to be construed in accordance with subsection (5) of this section) of those abridged accounts, and the copy of the balance sheet so annexed shall -
(a) contain the statement required by subsection (2) of this section in a position immediately above the signatures (being the signatures in the form specified in subsection (5) of this section) appended pursuant to the said section 156, and
(b) be accompanied by a copy (as that expression is to be construed in accordance with subsection (5) of this section) of the report of the auditors of the company in relation to those abridged accounts under subsection (3) of this section
(2) Each of the following, namely an abridge