SCHEDULE 4COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES
PART 1THE REQUIRED BALANCE SHEET FORMATS
1
1
A company may deliver to the registrar a copy of the balance sheet showing the items listed in either of the balance sheet formats set out below, in the order and under the headings and sub-headings given in the format adopted, but in other respects corresponding to the full balance sheet.
2
The copy balance sheet must contain in a prominent position a statement that it has been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Balance sheet formats | |||
|---|---|---|---|
Format 1 | |||
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 | ||
E. | Creditors: amounts falling due within one year | ||
F. | Net current assets (liabilities) | ||
G. | Total assets less current liabilities | ||
H. | Creditors: amounts falling due after more than one year | ||
I. | Provisions for liabilities | ||
J. | Accruals and deferred income | ||
K. | Capital and reserves | ||
I. | Called up share capital | ||
II. | Share premium account | ||
III. | Revaluation reserve | ||
IV. | Other reserves | ||
V. | Profit and loss account | ||
Balance sheet formats | |||
|---|---|---|---|
Format 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 | ||
C. | Creditors (2) | ||
D. | Accruals and deferred income | ||
Notes on the balance sheet formats |
|---|
(1) | Debtors |
(Formats 1 and 2, items C.II.)
The aggregate amount of debtors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.
(2) | Creditors |
(Format 2, Liabilities item C.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.