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

Amounts falling due within one year and after one year must be shown separately for each of these items and for the aggregate of all of these items F1 ....

Profit and loss account formats
Format 1
(see note (14) below)
	1.	Turnover
	2.	Cost of sales (11)
	3.	Gross profit or loss
	4.	Distribution costs (11)
	5.	Administrative expenses (11)
	6.	Other operating income
	7.	Income from shares in group undertakings
	8.	Income from participating interests
	9.	Income from other fixed asset investments (12)
	10.	Other interest receivable and similar income (12)
	11.	Amounts written off investments
	12.	Interest payable and similar [F2 expenses ] (13)
	13.	Tax on profit or loss F3 ...
	14.	Profit or loss F4 ... after taxation
	15.	F5 . . .
	16.	F5 . . .
	17.	F5 . . .
	18.	F5 . . .
	19.	Other taxes not shown under the above items
	20.	Profit or loss for the financial year

Profit and loss account formats
Format 2
	1.	Turnover
	2.	Change in stocks of finished goods and in work in progress
	3.	Own work capitalised
	4.	Other operating income
	5.	(a)	Raw materials and consumables
		(b)	Other external charges
	6.	Staff costs
		(a)	wages and salaries
		(b)	social security costs
		(c)	other pension costs
	7.	(a)	Depreciation and other amounts written off tangible and intangible fixed assets
		(b)	[F6 Amounts written off current assets, to the extent that they exceed write-offs which are normal in the undertaking concerned]
	8.	Other operating [F7 expenses ]
	9.	Income from shares in group undertakings
	10.	Income from participating interests
	11.	Income from other fixed asset investments (12)
	12.	Other interest receivable and similar income (12)
	13.	Amounts written off investments
	14.	Interest payable and similar [F8 expenses] (13)
	15.	Tax on profit or loss F9 ...
	16.	Profit or loss F10 ... after taxation
	17.	F11 . . .
	18.	F11 . . .
	19.	F11 . . .
	20.	F11 . . .
	21.	Other taxes not shown under the above items
	22.	Profit or loss for the financial year

Profit and loss account formats
Format 3
F12 ...

Profit and loss account formats
Format 4
F13 ...

Notes on the profit and loss account formats

(11)	Cost of sales: distribution costs: administrative expenses

Textual Amendments

F1 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(c) (with reg. 3)

F2 Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(d)(i) (with reg. 3)

F3 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(d)(ii) (with reg. 3)

F4 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(d)(iii) (with reg. 3)

F5 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(d)(iv) (with reg. 3)

F6 Words in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(i) (with reg. 3)

F7 Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(ii) (with reg. 3)

F8 Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(iii) (with reg. 3)

F9 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(iv) (with reg. 3)

F10 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(v) (with reg. 3)

F11 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(vi) (with reg. 3)

F12 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(f) (with reg. 3)

F13 Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(g) (with reg. 3)