The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 No. 409

SCHEDULE 1 U.K. COMPANIES ACT INDIVIDUAL ACCOUNTS

Modifications etc. (not altering text)

C1 Sch. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 3(2), Sch. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 34-41)

PART 3 U.K. NOTES TO THE ACCOUNTS

Information supplementing the balance sheet U.K.

Information supplementing the profit and loss account U.K.

59.  Paragraphs 60 and 61 require information which either supplements the information given with respect to any particular items shown in the profit and loss account or otherwise provides particulars of income or expenditure of the company or of circumstances affecting the items shown in the profit and loss account (see regulation 3(2) for exemption for companies falling within section 408 of the 2006 Act).