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 and charges
C. Creditors (2)
D. Accrurals and deferred income