SCHEDULES
F1X1 SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
F2PART I GENERAL RULES AND FORMATS
Sch. 8 substituted (1.3.1997) by S.I. 1997/220, reg. 2(2), Sch. 1
Section B The Required Formats for Accounts
Preliminary
F36
References in this Part of this Schedule to the items listed in any of the formats set out below are to those items read together with any of the notes following the formats which apply to any of those items, and the requirement imposed by paragraph 1 to show the items listed in any such format in the order adopted in the format is subject to any provision in those notes for alternative positions for any particular items.
F47
A number in brackets following any item in any of the formats set out below is a reference to the note of that number in the notes following the formats.
F58
In the notes following the formats—
a
the heading of each note gives the required heading or sub-heading for the item to which it applies and a reference to any letters and numbers assigned to that item in the formats set out below (taking a reference in the case of Format 2 of the balance sheet formats to the item listed under “Assets” or under “Liabilities” as the case may require); and
b
references to a numbered format are to the balance sheet format or (as the case may require) to the profit and loss account format of that number set out below.
Sch. 8: the earliest available versions of Sch. 8 and its contents are those having effect on 16.11.1992