The Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 No. 409

SCHEDULE 1 U.K. COMPANIES ACT INDIVIDUAL ACCOUNTS

Modifications etc. (not altering text)

C1 Sch. 1 applied (with modifications) (E.W.S.) (with application in accordance with reg. 2(2) of the amending S.I.) by The Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912), regs. 2(1), 3(2), Sch. 1 (with reg. 2(3)) (as amended (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 34-41)

PART 1 U.K. GENERAL RULES AND FORMATS

SECTION A U.K. GENERAL RULES

[F1 9A.   Where an asset or liability relates to more than one item in the balance sheet, the relationship of such asset or liability to the relevant items must be disclosed either under those items or in the notes to the accounts.] U.K.

Textual Amendments

F1 Sch. 1 para. 9A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(2)(e) (with reg. 3)