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Changes over time for: Cross Heading: Balance Sheet Formats
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Timeline of Changes
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Version Superseded: 12/11/2004
Status:
Point in time view as at 06/04/1997.
Changes to legislation:
There are currently no known outstanding effects for the Companies Act 1985, Cross Heading: Balance Sheet Formats.
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Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
Balance Sheet FormatsE+W+S
Format 2
ASSETSE+W+S
ACalled up share capital not paid
BFixed assets
IIntangible assets
IITangible assets
IIIInvestments
CCurrent assets
IStocks
IIDebtors(1)
IIIInvestments
IVCash at bank and in hand
DPrepayments and accrued income
LIABILITIESE+W+S
ACapital and reserves
ICalled up share capital
IIShare premium account
IIIRevaluation reserve
IVOther reserves
VProfit and loss account
BProvisions for liabilities and charges
CCreditors(2)
DAccruals and deferred income
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