Balance *** & Directors Report required for SE Corporation Tax Return?

Hi,

We have a small non-trading limited co. (only transactions in a year are
bank interest c. £10 and Co. House filing costs c. £15 and have been
like this for several years).

Each year we submit a Short Form SE Corporation Tax Return but have only
ever supported the return with a P&L computation showing bank interest
and filing fees (ie. we've never submitted a balance *** or directors'
report). This is because we'd understood that as a small company that's
all that we needed to do.

This year we've had our CTR returned to us because it didn't have a a
balance *** nor a directors' report with it.

So I've been looking on the HMRC website, et al, for confirmation that a
BS and DR isn't needed for a small company return but all I keep coming
up with is the phrase "accounts required by the law of the territory"
without any detailed explanation of what these actually are.

Can someone throw some light on whether we've been doing it wrong for
all these years and it's only just been picked up or whether what we
thought we understood was correct - ie. the we didn't need to produce a
BS or DR.

Thanks.
.