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Companies Act 1985
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- UK Public General Acts
- 1985 c. 6
- SCHEDULE 9
- Part I
- Supplementary provisions
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Changes over time for: Cross Heading: Supplementary provisions
Version Superseded: 02/12/1991
Alternative versions:
- 01/02/1991- Amendment
- 02/10/1991
Point in time - 02/12/1991- Amendment
Status:
Point in time view as at 02/10/1991.
Changes to legislation:
Companies Act 1985, Cross Heading: Supplementary provisions is up to date with all changes known to be in force on or before 01 December 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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[F1F2 Supplementary provisions]E+W+S
Textual Amendments
F1Sch. 9 Pt. I paras. 18A–18C inserted (subject to the saving and transitional provisions mentioned in S.I. 1990/355, arts. 6–9, Sch 2) by Companies Act 1989 (c. 40, SIF 27), ss. 18(3)(4), 213(2), Sch. 7 Pt. I para. 4
F2Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F318A(1)Accounting policies shall be applied consistently within the same accounts and from one financial year to the next.
(2)If it appears to the directors of a company that there are special reasons for departing from the principle stated in sub-paragraph (1) in preparing the company’s accounts in respect of any financial year, they may do so; but particulars of the departure, the reasons for it and its effect shall be given in a note to the accounts.
Textual Amendments
F3Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F418BIt shall be stated whether the accounts have been prepared in accordance with applicable accounting standards, and particulars of any material departure from those standards and the reasons for it shall be given.
Textual Amendments
F4Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
F518C(1)In respect of every item shown in the balance sheet or profit and loss account, or stated in a note to the accounts, there shall be shown or stated the corresponding amount for the financial year immediately preceding that to which the accounts relate, subject to sub-paragraph (3).
(2)Where the corresponding amount is not comparable, it shall be adjusted and particulars of the adjustment and the reasons for it shall be given in a note to the accounts.
(3)Sub-paragraph (1) does not apply in relation to an amount shown—
(a)as an amount the source or application of which is required by paragraph 8 above (reserves and provisions),
(b)in pursuance of paragraph 13(10) above (acquisitions and disposals of fixed assets),
(c)by virtue of paragraph 13 of Schedule 4A (details of accounting treatment of acquisitions),
(d)by virtue of paragraph 2, 8(3), 16, 21(1)(d), 22(4) or (5), 24(3) or (4) or 27(3) or (4) of Schedule 5 (shareholdings in other undertakings), or
(e)by virtue of Part II or III of Schedule 6 (loans and other dealings in favour of directors and others).
Textual Amendments
F5Sch. 9: by virtue of S.I. 1991/2705, regs. 5(1), 9, Pts. I and II of Sch. 9 have formed (2.12.1991) a new Schedule numbered Schedule 9A.
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