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Companies Act 1985
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Changes over time for: Cross Heading: Preliminary
Version Superseded: 12/11/2004
Alternative versions:
- 01/03/1997- Amendment
- 22/11/2000
Point in time - 12/11/2004- Amendment
- 06/04/2008- Amendment
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Companies Act 1985, Cross Heading: Preliminary is up to date with all changes known to be in force on or before 26 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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PreliminaryE+W+S
F135Any information required in the case of any small company by the following provisions of this Part of this Schedule shall (if not given in the company’s accounts) be given by way of a note to those accounts.
Textual Amendments
F1Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
Yn ddilys o 12/11/2004
Reserves and dividendsE+W+S
35AThere must be stated–
(a)any amount set aside or proposed to be set aside to, or withdrawn or proposed to be withdrawn from, reserves,
(b)the aggregate amount of dividends paid in the financial year (other than those for which a liability existed at the immediately preceding balance sheet date),
(c)the aggregate amount of dividends that the company is liable to pay at the balance sheet date, and
(d)the aggregate amount of dividends that are proposed before the date of approval of the accounts, and not otherwise disclosed under paragraph (b) or (c).
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