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Companies Act 1985

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Changes over time for: Paragraph 1

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Version Superseded: 06/04/2008

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Point in time view as at 06/04/1997. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Companies Act 1985, Paragraph 1. Help about Changes to Legislation

1(1)Subject to the following provisions of this Part of this Schedule:

(a)every balance sheet of a company shall show the items listed in the balance sheet format set out below in section B of this Chapter of this Schedule; and

(b)every profit and loss account of a company shall show the items listed in either of the profit and loss account formats so set out;

in either case in the order and under the headings and sub-headings given in the format adopted.

(2)Sub-paragraph (1) above is not to be read as requiring the heading or sub-heading for any item to be distinguished by any number or letter assigned to that item in the format adopted.

(3)Where the heading of an item in the format adopted contains any wording in square brackets, that wording may be omitted if not applicable to the company.

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