Companies Act 1985

Balance Sheet Formats Format 1

A.

Called up share capital not paid (1)

B.

Fixed assets

I

Intangible assets

1.

Development costs

2.

Concessions, patents, licences, trade marks and similar rights and assets (2)

3.

Goodwill (3)

4.

Payments on account

II

Tangible assets

1.

Land and buildings

2.

Plant and machinery

3.

Fixtures, fittings, tools and equipment

4.

Payments on account and assets in course of construction

III

Investments

1.

Shares in group companies

2.

Loans to group companies

3.

Shares in related companies

4.

Loans to related companies

5.

Other investments other than loans

6.

Other loans

7.

Own shares (4)

C.

Current assets

I

Stocks

1.

Raw materials and consumables

2.

Work in progress

3.

Finished goods and goods for resale

4.

Payments on account

II

Debtors (5)

1.

Trade debtors

2.

Amounts owed by group companies

3.

Amounts owed by related companies

4.

Other debtors

5.

Called up share capital not paid (1)

6.

Prepayments and accrued income (6)

III

Investments

1.

Shares in group companies

2.

Own shares (4)

3.

Other investments

IV

Cash at bank and in hand

D.

Prepayments and accrued income (6).

E.

Creditors: amounts falling due within one year

1.

Debenture loans (7)

2.

Bank loans and overdrafts

3.

Payments received on account (8)

4.

Trade creditors

5.

Bills of exchange payable

6.

Amounts owed to group companies

7.

Amounts owed to related companies

8.

Other creditors including taxation and social security (9)

9.

Accruals and deferred income (10)

F.

Net current assets (liabilities) (11)

G.

Total assets less current liabilities

H.

Creditors: amounts falling due after more than one year

1.

Debenture loans (7)

2.

Bank loans and overdrafts

3.

Payments received on account (8)

4.

Trade creditors

5.

Bills of exchange payable

6.

Amounts owed to group companies

7.

Amounts owed to related companies

8.

Other creditors including taxation and social security (9)

9.

Accruals and deferred income (10)

I.

Provisions for liabilities and charges

1.

Pensions and similar obligations

2.

Taxation, including deferred taxation

3.

Other provisions

J.

Accruals and deferred income (10)

K.

Capital and reserves

I

Called up share capital (12)

II

Share premium account

III

Revaluation reserve

IV

Other reserves

1.

Capital redemption reserve

2.

Reserve for own shares

3.

Reserves provided for by the articles of association

4.

Other reserves

V

Profit and loss account