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Companies Act 1985

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Changes over time for: Cross Heading: Balance Sheet Formats

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Version Superseded: 12/11/2004

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Status:

Point in time view as at 01/12/2003.

Changes to legislation:

There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Balance Sheet Formats. Help about Changes to Legislation

Balance Sheet FormatsE+W+S

Format 2

ASSETSE+W+S

ACalled up share capital not paid(1)

BFixed assets

IIntangible assets

1.Goodwill(2)

2.Other intangible assets(3)

IITangible assets

1.Land and buildings

2.Plant and machinery etc.

IIIInvestments

1.Shares in group undertakings and participating interests

2.Loans to group undertakings and undertakings in which the company has a participating interest

3.Other investments other than loans

4.Other investments(4)

CCurrent assets

IStocks

1.Stocks

2.Payments on account

IIDebtors(5)

1.Trade debtors

2.Amounts owed by group undertakings and undertakings in which the company has a participating interest

3.Other debtors

IIIInvestments

1.Shares in group undertakings

2.Other investments

IVCash at bank and in hand

DPrepayments and accrued income(6)

LIABILITIESE+W+S

ACapital and reserves

ICalled up share capital(9)

IIShare premium account

IIIRevaluation reserve

IVOther reserves

VProfit and loss account

BProvisions for liabilities and charges

CCreditors(10)

1.Bank loans and overdrafts

2.Trade creditors

3.Amounts owed to group undertakings and undertakings in which the company has a participating interest

4.Other creditors(7)

DAccruals and deferred income(7)

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