SCHEDULE 1COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES
PART 3NOTES TO THE ACCOUNTS
Information supplementing the profit and loss account
Miscellaneous matters69
1
Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect must be stated.
2
Particulars must be given of any extraordinary income or charges arising in the financial year.
3
The effect must be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.