Reconciliation
14.—(1) For a United Kingdom company an explanation shall be given by way of supplementary note to Form 10 reconciling—
(a)line 99 of Form 13 (category of assets “1”) less line 59 of Form 15; and
(b)the amount shown under balance sheet item A “capital and reserves” in the company’s accounts prepared pursuant to the shareholder accounts rules for the financial year in question.
(2) Where for a United Kingdom company there are no accounts pursuant to sub-paragraph 1(b) above (or the accounts have not yet been prepared), this shall be stated by way of supplementary note to Form 10.