SCHEDULE 1COMPANIES ACT INDIVIDUAL ACCOUNTS: COMPANIES WHICH ARE NOT BANKING OR INSURANCE COMPANIES

PART 1GENERAL RULES AND FORMATS

SECTION BTHE REQUIRED FORMATS FOR ACCOUNTSM2

Annotations:
Marginal Citations
M2

A number in brackets following any item is a reference to the note of that number in the notes following the formats.

Profit and loss account formats M1Format 1 (see note (17) below)
  1. 1

    Turnover

  2. 2

    Cost of sales (14)

  3. 3

    Gross profit or loss

  4. 4

    Distribution costs (14)

  5. 5

    Administrative expenses (14)

  6. 6

    Other operating income

  7. 7

    Income from shares in group undertakings

  8. 8

    Income from participating interests

  9. 9

    Income from other fixed asset investments (15)

  10. 10

    Other interest receivable and similar income (15)

  11. 11

    Amounts written off investments

  12. 12

    Interest payable and similar F1expenses(16)

  13. 13

    Tax on profit or loss F2...

  14. 14

    Profit or loss F3... after taxation

  15. 15

    F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  16. 16

    F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  17. 17

    F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  18. 18

    F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

  19. 19

    Other taxes not shown under the above items

  20. 20

    Profit or loss for the financial year