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The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 is up to date with all changes known to be in force on or before 25 December 2024. There are changes that may be brought into force at a future date.
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PART 2 FORM AND CONTENT OF INDIVIDUAL ACCOUNTS
4.Information about related undertakings (Companies Act or IAS individual accounts)
5.Information about directors' benefits: remuneration (Companies Act or IAS individual accounts)
5A.Companies Act individual accounts: micro-entities – notes to the accounts
6.Accounts for delivery to registrar of companies (Companies Act individual accounts)
COMPANIES ACT INDIVIDUAL ACCOUNTS
PART 1 GENERAL RULES AND FORMATS
1A.(1) Where appropriate to the circumstances of a company's business,...
1B.(1) The company's directors may adapt one of the balance...
1C.So far as is practicable, the following provisions of Section...
2.(1) Where in accordance with paragraph 1(1) a company's balance...
2A.Where in accordance with paragraph 1(1A) a company's balance sheet...
4.(1) Where the special nature of the company's business requires...
5.(1) Subject to sub-paragraph (2), the directors must not include...
6.Every profit and loss account other than one prepared by...
8.Amounts in respect of items representing assets or income may...
9.The company's directors must, in determining how amounts are presented...
SECTION B The required formats for the accounts of companies other than micro-entities
Amounts representing goodwill must only be included to the extent...
Amounts in respect of concessions, patents, licences, trade marks and...
This item may alternatively be included under item C.II.3 in...
Payments received on account of orders must be included in...
Income and interest derived from group undertakings must be shown...
The amount payable to group undertakings must be shown separately....
SECTION C THE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES
PART 2 ACCOUNTING PRINCIPLES AND RULES
Information supplementing the balance sheet
45.Paragraphs 48 to 57 require information which either supplements the...
47.If the company has allotted any shares during the financial...
49.Where any fixed assets of the company (other than listed...
52.(1) This paragraph applies if— (a) the company has financial...
53.Information where investment property and living animals and plants included at fair value
56.If any fixed cumulative dividends on the company's shares are...
INFORMATION ABOUT DIRECTORS' BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)
COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES
PART 1 FORM AND CONTENT OF COMPANIES ACT GROUP ACCOUNTS
2.(1) The consolidated balance sheet and profit and loss account...
4.Any differences of accounting rules as between a parent company's...
5.Amounts that in the particular context of any provision of...
8.An acquisition must be accounted for by the acquisition method...
10.The conditions for accounting for an acquisition as a merger...
13.(1) The following information with respect to acquisitions taking place...
15.Where during the financial year there has been a disposal...
16.The information required by paragraph 13, 14 or 15 need...
16A.Where an acquisition has taken place in the financial year...
20.(1) The interest of an undertaking in an associated undertaking,...
24.Financial information about subsidiary undertakings not included in the consolidation
30.(1) There must also be stated— (a) the aggregate amount...
31.(1) The information required by paragraphs 32 and 33 must...
33.(1) There must also be stated— (a) the aggregate amount...
34.Parent company's or group's membership of certain undertakings
37.Construction of references to shares held by parent company or group
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