I assume that this depends on some other parameters. I received a letter threatening court action earlier in 2008 saying that I was liable for a missing annual return (not the accounts) yet I was not the Company Secretary.
Was that sent to you personally or did you just happen to be the registered office of the company? I would expect something like that to be sent to the company rather than an individual board member (I think the board can be held individually liable for being delinquent in filing, but only under certain circumstances).