SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS

PART 1GENERAL RULES AND FORMATS

F1SECTION CTHE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES

Balance Sheet Formats

Format 1

  1. A

    Fixed assets

  2. B

    Current assets

  3. C

    Prepayments and accrued income

  4. D

    Creditors: amounts falling due within one year

  5. E

    Net current assets (liabilities)

  6. F

    Total assets less current liabilities

  7. G

    Creditors: amounts falling due after more than one year

  8. H

    Provisions for liabilities

  9. I

    Accruals and deferred income

  10. J

    Loans and other debts due to members

  11. K

    Members’ other interests

Format 2

  • ASSETS

    1. A

      Fixed assets

    2. B

      Current Assets

    3. C

      Prepayments and accrued income

  • CAPITAL, RESERVES AND LIABILITIES

    1. A

      Loans and other debts due to members

    2. B

      Members’ other interests

    3. C

      Provisions for liabilities

    4. D

      Creditors (1)

    5. E

      Accruals and deferred income