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

PART 1 U.K.GENERAL RULES AND FORMATS

SECTION B U.K.THE REQUIRED FORMATS FOR ACCOUNTSM1

Marginal Citations

M1 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 M2 U.K.Format 1 (see note (17) below)

Marginal Citations

M2 See regulation 4(3)(a) for exemption for medium-sized companies in accounts delivered to registrar of companies.

1.

Turnover

2.

Cost of sales (14)

3.

Gross profit or loss

4.

Distribution costs (14)

5.

Administrative expenses (14)

6.

Other operating income

7.

Income from shares in group undertakings

8.

Income from participating interests

9.

Income from other fixed asset investments (15)

10.

Other interest receivable and similar income (15)

11.

Amounts written off investments

12.

Interest payable and similar [F1 expenses] (16)

13.

Tax on profit or loss F2 ...

14.

Profit or loss F3 ... after taxation

15.

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

16.

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

17.

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

18.

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

19.

Other taxes not shown under the above items

20.

Profit or loss for the financial year

Textual Amendments

F1 Word in Sch. 1 Pt. 1 Section B substituted (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), 27(3)(d)(i) (with reg. 3)

F2 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 27(3)(d)(ii) (with reg. 3)

F3 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 27(3)(d)(iii) (with reg. 3)

F4 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 27(3)(d)(iv) (with reg. 3)