Companies Act 1985

Balance Sheet Formats E+W+S

Format 2

ASSETS E+W+S

A Called up share capital not paid

B Fixed assets

I Intangible assets

II Tangible assets

III Investments

C Current assets

I Stocks

II Debtors(1)

III Investments

IV Cash at bank and in hand

D Prepayments and accrued income

LIABILITIES E+W+S

A Capital and reserves

I Called up share capital

II Share premium account

III Revaluation reserve

IV Other reserves

V Profit and loss account

B Provisions for liabilities and charges

C Creditors(2)

D Accruals and deferred income