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Companies Act, 1963

Documents to be attached and annexed to balance sheet.

157.—(1) The profit and loss account and, so far as not incorporated in the balance sheet or profit and loss account, any group accounts laid before the annual general meeting of a company shall be annexed to the balance sheet and the auditors' report shall be attached thereto and any accounts so annexed shall be approved by the board of directors before the balance sheet and profit and loss account are signed on their behalf.

(2) If any copy of a balance sheet is issued, circulated or published without compliance with subsection (1), the company and every officer of the company who is in default shall be liable to a fine not exceeding £100.