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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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This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

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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