SCHEDULES

F1X1 SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

Annotations:
Editorial Information
X1

Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992

Amendments (Textual)
F1

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

F2PART III NOTES TO THE ACCOUNTS

Annotations:
Amendments (Textual)
F2

Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1

Fixed assets

F341

Where any fixed assets of the company (other than listed investments) are included under any item shown in the company’s balance sheet at an amount determined on any basis mentioned in paragraph 31, the following information shall be given—

a

the years (so far as they are known to the directors) in which the assets were severally valued and the several values; and

b

in the case of assets that have been valued during the financial year, the names of the persons who valued them or particulars of their qualifications for doing so and (whichever is stated) the bases of valuation used by them.