Before section 444 of the Companies Act 2006 (but after the italic heading before that section) insert -
"443A Filing obligations of micro-entities
(1) The directors of a company that qualifies as a micro-entity in relation to a financial year, or that would do so but for being or having been a member of an ineligible group -
(a) must deliver to the registrar a copy of the company's annual accounts, and
(b) may also deliver to the registrar a copy of the directors' report.
(2) The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and any directors' report).
This does not apply if the company is exempt from audit and the directors have taken advantage of that exemption.
(3) The copies of the balance sheet and any directors' report delivered to the registrar under this section must state the name of the person who signed it on behalf of the board.
(4) The copy of the auditor's report delivered to the registrar under this section must -
(a) sta
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