The directors' report for a financial year must state—
the names of the persons who, at any time during the financial year, were directors of the company, and
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Except in the case of a company entitled to the small companies exemption, the report must state the amount (if any) that the directors recommend should be paid by way of dividend.