Mandatory components of the annual report for small companies are director’s report, balance sheet, profit and loss statement and notes to the annual accounts. For larger companies’ cash flow statement and statement of changes in equity are also required. In certain cases, auditor’s evaluation is mandatory.
Original document of the Annual Report must be preserved by the management board and the copy of the document will be sent to the Companies House. A member of the board or the managing director has to submit a signed original proof that the balance sheet and profit and loss statement were confirmed in the general board meeting.