Which of the following is/are correct in relation to UK limited companies?

(a) Accounting information must be made public through the Registrar of Companies.

(b) Accounting information requirements relating to large companies are the same as those relating to medium and small companies.

(c) Companies are not required to send accounting information to shareholders holding less than 10% of the share capital.

(d) Companies are required by law to send their annual reports to all employees.