- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Companies Act 1985
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Changes over time for: SCHEDULE 4
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, SCHEDULE 4.
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F1F1SCHEDULE 4E+W+S
Textual Amendments
F1Sch. 4 repealed (6.4.2008) by Companies Act 2006 (c. 46), ss. 1295, 1300, Sch. 16; S.I. 2007/3495, art. 8(a), Sch. 2 Pt. 1 (with arts. 7, 12)
Part IE+W+S General Rules and Formats
Section AE+W+S General Rules
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Section BE+W+S The Required Formats for Accounts
PreliminaryE+W+S
6References in this Part of this Schedule to the items listed in any of the formats set out below are to those items read together with any of the notes following the formats which apply to any of those items, and the requirement imposed by paragraph 1 to show the items listed in any such format in the order adopted in the format is subject to any provision in those notes for alternative positions for any particular items.
7A number in brackets following any item in any of the formats set out below is a reference to the note of that number in the notes following the formats.
8In the notes following the formats—
(a)the heading of each note gives the required heading or sub-heading for the item to which it applies and a reference to any letters and numbers assigned to that item in the formats set out below (taking a reference in the case of Format 2 of the balance sheet formats to the item listed under “Assets” or under “Liabilities” as the case may require); and
(b)references to a numbered format are to the balance sheet format or (as the case may require) to the profit and loss account format of that number set out below.
Balance Sheet FormatsE+W+S
Balance Sheet FormatsE+W+S
Profit and loss account formatsE+W+S
Format 1
(see note (17) below)
1. Turnover
2. Cost of sales (14)
3. Gross profit or loss
4. Distribution costs (14)
5. Administrative expenses (14)
6. Other operating income
7. Income from shares in [F14group undertakings]
Textual Amendments
F14Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
8. Income from [F15participating interests]
Textual Amendments
F15Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 3(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
9. Income from other fixed asset investments (15)
10. Other interest receivable and similar income (15)
11. Amounts written off investments
12. Interest payable and similar charges (16)
13. Tax on profit or loss on ordinary activities
14. Profit or loss on ordinary activities after taxation
15. Extraordinary income
16. Extraordinary charges
17. Extraordinary profit or loss
18. Tax on extraordinary profit or loss
19. Other taxes not shown under the above items
20. Profit or loss for the financial year
Profit and loss account formatsE+W+S
Format 2
Modifications etc. (not altering text)
C4Sch. 4 Pt.I, Balance Sheet Formats 1 and 2 and Note (2) amended (31.10.1994) by 1994 c. 26, s. 106(2), Sch. 4 para. 1(2); S.I. 1994/2550, art. 2
1. Turnover
2. Change in stocks of finished goods and in work in progress
3. Own work capitalised
4. Other operating income
5. (a) Raw materials and consumables
(b) Other external charges
6. Staff costs:
(a) wages and salaries
(b) social security costs
(c) other pension costs
7. (a)Depreciation and other amounts written off tangible and intangible fixed assets
(b) Exceptional amounts written off current assets
8. Other operating charges
9. Income from shares in [F16group undertakings]
Textual Amendments
F16Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
10. Income from [F17participating interests]
Textual Amendments
F17Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 3(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
11. Income from other fixed asset investments (15)
12. Other interest receivable and similar income (15)
13. Amounts written off investments
14. Interest payable and similar charges (16)
15. Tax on profit or loss on ordinary activities
16. Profit or loss on ordinary activities after taxation
17. Extraordinary income
18. Extraordinary charges
19. Extraordinary profit or loss
20. Tax on extraordinary profit or loss
21. Other taxes not shown under the above items
22. Profit or loss for the financial year
Profit and loss account formatsE+W+S
Format 3
(see note (17) below)
A. Charges
1. Cost of sales (14)
2. Distribution costs (14)
3. Administrative expenses (14)
4. Amounts written off investments
5. Interest payable and similar charges (16)
6. Tax on profit or loss on ordinary activities
7. Profit or loss on ordinary activities after taxation
8. Extraordinary charges
9. Tax on extraordinary profit or loss
10. Other taxes not shown under the above items
11. Profit or loss for the financial year
B. Income
1. Turnover
2. Other operating income
3. Income from shares in [F18group undertakings]
4. Income from [F19participating interests]
5. Income from other fixed asset investments (15)
6. Other interest receivable and similar income (15)
7. Profit or loss on ordinary activities after taxation
8. Extraordinary income
9. Profit or loss for the financial year
Textual Amendments
F18Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
F19Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 3(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
Profit and loss account formatsE+W+S
Format 4
A. Charges
1. Reduction in stocks of finished goods and in work in progress.
2. (a) Raw materials and consumables
(b) Other external charges
3. Staff costs:
(a) wages and salaries
(b) social security costs
(c) other pension costs
4. (a) Depreciation and other amounts written off tangible and intangible fixed assets
(b) Exceptional amounts written off current assets
5. Other operating charges
6. Amounts written off investments
7. Interest payable and similar charges (16)
8. Tax on profit or loss on ordinary activities
9. Profit or loss on ordinary activities after taxation
10. Extraordinary charges
11. Tax on extraordinary profit or loss
12. Other taxes not shown under the above items
13. Profit or loss for the financial year
B. Income
1. Turnover
2. Increase in stocks of finished goods and in work in progress
3. Own work capitalised
4. Other operating income
5. Income from shares in [F20group undertakings]
6. Income from [F21participating interests]
7. Income from other fixed asset investments (15)
8. Other interest receivable and similar income (15)
9. Profit or loss on ordinary activities after taxation
10. Extraordinary income
11. Profit or loss for the financial year
Textual Amendments
F20Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
F21Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 3(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)
Notes on the profit and loss account formats
(14) Cost of sales: distribution costs: administrative expenses
(Format 1, items 2, 4 and 5 and Format 3, items A.1, 2 and 3.)
These items shall be stated after taking into account any necessary provisions for depreciation or diminution in value of assets.
(15) Income from other fixed asset investments: other interest receivable and similar income
(Formal 1, items 9 and 10: Format 2, items 11 and 12: Format 3, items B.5 and 6: Format 4, items B.7 and 8.)
Income and interest derived from [F20group undertakings] shall be shown separately from income and interest derived from other sources.
(16) Interest payable and similar charges
(Format 1, item 12: Format 2, item 14: Format 3, item A.5: Format 4, item A.7.)
The amount payable to [F20group undertakings] shall be shown separately.
(17) Formats 1 and 3
The amount of any provisions for depreciation and diminution in value of tangible and intangible fixed assets falling to be shown under items 7(a) and A.4(a) respectively in Formats 2 and 4 shall be disclosed in a note to the accounts in any case where the profit and loss account is prepared by reference to Format 1 or Format 3.
Part IIE+W+S Accounting Principles and Rules
Section AE+W+S Accounting Principles
PreliminaryE+W+S
Accounting principlesE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Departure from the accounting principlesE+W+S
Section BE+W+S Historical Cost Accounting Rules
PreliminaryE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Fixed assetsE+W+S
Rules for determining particular fixed asset itemsE+W+S
Current assetsE+W+S
Miscellaneous and supplementary provisionsE+W+S
Section CE+W+S Alternative Accounting Rules
PreliminaryE+W+S
Alternative accounting rulesE+W+S
Application of the depreciation rulesE+W+S
Additional information to be provided in case of departure from historical cost accounting rulesE+W+S
Revaluation reserveE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SECTION D E+W+SFAIR VALUE ACCOUNTING
Inclusion of financial instruments at fair valueE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Determination of fair valueE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Inclusion of hedged items at fair valueE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Other assets that may be included at fair valueE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Accounting for changes in valueE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .The fair value reserveE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Part IIIE+W+S Notes to the Accounts
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[F54Part IVE+W+S Special Provisions Where Company is a Parent Company or Subsidiary Undertaking]
[F55 Dealings with or interests in [F56group undertakings]]E+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .[F58 Guarantees and other financial commitments in favour of [F59group undertakings]]E+W+S
59ACommitments within any of sub-paragraphs (1) to (5) of paragraph 50 (guarantees and other financial commitments) which are undertaken on behalf of or for the benefit of—
(a)any parent undertaking or fellow subsidiary undertaking, or
(b)any subsidiary undertaking of the company,
shall be stated separately from the other commitments within that sub-paragraph, and commitments within paragraph (a) shall also be stated separately from those within paragraph (b).
F60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
60—70.
Part VE+W+S Special Provisions where the Company is an Investment Company
71(1)Paragraph 34 does not apply to the amount of any profit or loss arising from a determination of the value of any investments of an investment company on any basis mentioned in paragraph 31(3).
(2)Any provisions made by virtue of paragraph 19(1) or (2) in the case of an investment company in respect of any fixed asset investments need not be charged to the company’s profit and loss account provided they are either—
(a)charged against any reserve account to which any amount excluded by sub-paragraph (1) from the requirements of paragraph 34 has been credited; or
(b)shown as a separate item in the company’s balance sheet under the sub-heading “other reserves”.
(3)For the purposes of this paragraph, as it applies in relation to any company, “fixed asset investment” means any asset falling to be included under any item shown in the company’s balance sheet under the subdivision “investments” under the general item “fixed assets”.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .73A company shall be treated as an investment company for the purposes of this Part of this Schedule in relation to any financial year of the company if—
(a)during the whole of that year it was an investment company as defined by section 266 of this Act, and
(b)it was not at any time during that year prohibited under section 265(4) of this Act (no distribution where capital profits have been distributed, etc.) from making a distribution by virtue of that section.
F63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
74
Part VIE+W+S
F64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
75
Part VIIE+W+S Interpretation of Schedule
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F66. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
Historical cost accounting rulesE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .LeasesE+W+S
Listed investmentsE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .LoansE+W+S
MaterialityE+W+S
F68. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
ProvisionsE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Staff costsE+W+S
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .F76. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .E+W+S
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