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The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008

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  1. Introductory Text

  2. PART 1

    1. 1.Citation and interpretation

    2. 2.Commencement and application

  3. PART 2

    1. 3.Companies Act individual accounts

    2. 4.Information about related undertakings (Companies Act or IAS individual accounts)

    3. 5.Information about directors’ benefits: remuneration (Companies Act or IAS individual accounts)

    4. 6.Accounts for delivery to registrar of companies (Companies Act individual accounts)

  4. PART 3

    1. 7.Directors’ report

  5. PART 4

    1. 8.Companies Act group accounts

    2. 9.Information about directors’ benefits: remuneration (Companies Act or IAS group accounts)

    3. 10.Information about related undertakings (Companies Act or IAS group accounts)

    4. 11.Accounts for delivery to registrar of companies (Companies Act group accounts)

  6. PART 5

    1. 12.Definition of “provisions”

    2. 13.General interpretation

  7. Signature

    1. SCHEDULE 1

      COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. PART 1 GENERAL RULES AND FORMATS

      2. PART 2 ACCOUNTING PRINCIPLES AND RULES

      3. PART 3 NOTES TO THE ACCOUNTS

    2. SCHEDULE 2

      INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY NOT PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS INDIVIDUAL ACCOUNTS)

      1. PART 1 REQUIRED DISCLOSURES

      2. PART 2 INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”

    3. SCHEDULE 3

      INFORMATION ABOUT DIRECTORS’ BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)

      1. PART 1 INFORMATION REQUIRED TO BE DISCLOSED

      2. PART 2 SUPPLEMENTARY PROVISIONS

    4. SCHEDULE 4

      COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES

      1. PART 1 THE REQUIRED BALANCE SHEET FORMATS

      2. PART 2 NOTES TO THE ACCOUNTS

    5. SCHEDULE 5

      MATTERS TO BE DEALT WITH IN DIRECTORS’ REPORT

    6. SCHEDULE 6

      GROUP ACCOUNTS

      1. PART 1 FORM AND CONTENT OF COMPANIES ACT GROUP ACCOUNTS

      2. PART 2 INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS GROUP ACCOUNTS)

    7. SCHEDULE 7

      INTERPRETATION OF TERM “PROVISIONS”

      1. PART 1 MEANING FOR PURPOSES OF THESE REGULATIONS

      2. PART 2 MEANING FOR PURPOSES OF PARTS 18 AND 23 OF THE 2006 ACT

    8. SCHEDULE 8

      GENERAL INTERPRETATION

  8. Explanatory Note

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