For section 444 of the Companies Act 2006 substitute -
"444 Filing obligations of small companies other than micro-entities
(1) The directors of a company that is subject to the small companies regime in relation to a financial year, or that would be so subject but for being or having been a member of an ineligible group, must deliver to the registrar a copy of -
(a) the company's annual accounts, and
(b) the directors' report.
(2) The directors must also deliver to the registrar a copy of the auditor's report on those accounts (and on the 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 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) state the name of the auditor and (where the audit
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