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The Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997
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- UK Statutory Instruments
- 1997 No. 220
- SCHEDULE 2
- Balance Sheet Formats
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Balance Sheet FormatsFormat 2
ASSETS
A. Called up share capital not paid
B. Fixed assets
I Intangible assets
II Tangible assets
III Investments
C. Current assets
I Stocks
II Debtors (1)
III Investments
IV Cash at bank and in hand
D. Prepayments and accrued income
LIABILITIES
A. Capital and reserves
I Called up share capital
II Share premium account
III Revaluation reserve
IV Other reserves
V Profit and loss account
B. Provisions for liabilities and charges
C. Creditors (2)
D. Accruals and deferred income
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