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

Annotations:
Amendments (Textual)
F2

SR 2004/496

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

Annotations:
Amendments (Textual)
F3

SR 2004/496

C

Creditors (2)

D

Accrurals and deferred income

Notes on the balance sheet formats

  1. 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.

  1. 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.