SCHEDULES
SCHEDULE 8A Form and Content of Abbreviated Accounts of Small Companies delivered to Registrar
PART IBALANCE SHEET FORMATS
1
A small 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 in paragraph 2 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 formats referred to in paragraph 1 are as follows—
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
F2Provisions 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
F3Provisions for liabilities
C
Creditors (2)
D
Accrurals and deferred income
Notes on the balance sheet formats
- 1
Debtors
(Formats 1 and 2, item C.II.)
The aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.
- 2
Creditors
(Format 2, Liabilities C.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is discovered in the notes to the accounts.