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Marginal Citations
M1A number in brackets following any item is a reference to the note of that number in the notes following the formats.
Called up share capital not paid (1)
Fixed assets
Intangible assets
Development costs
Concessions, patents, licences, trade marks and similar rights and assets (2)
Goodwill (3)
Payments on account
Tangible assets
Land and buildings
Plant and machinery
Fixtures, fittings, tools and equipment
Payments on account and assets in course of construction
Investments
Shares in group undertakings
Loans to group undertakings
Participating interests
Loans to undertakings in which the company has a participating interest
Other investments other than loans
Other loans
Own shares (4)
Current assets
Stocks
Raw materials and consumables
Work in progress
Finished goods and goods for resale
Payments on account
Debtors (5)
Trade debtors
Amounts owed by group undertakings
Amounts owed by undertakings in which the company has a participating interest
Other debtors
Called up share capital not paid (1)
Prepayments and accrued income (6)
Investments
Shares in group undertakings
Own shares (4)
Other investments
Cash at bank and in hand
Prepayments and accrued income (6)
Creditors: amounts falling due within one year
Debenture loans (7)
Bank loans and overdrafts
Payments received on account (8)
Trade creditors
Bills of exchange payable
Amounts owed to group undertakings
Amounts owed to undertakings in which the company has a participating interest
Other creditors including taxation and social security (9)
Accruals and deferred income (10)
Net current assets (liabilities) (11)
Total assets less current liabilities
Creditors: amounts falling due after more than one year
Debenture loans (7)
Bank loans and overdrafts
Payments received on account (8)
Trade creditors
Bills of exchange payable
Amounts owed to group undertakings
Amounts owed to undertakings in which the company has a participating interest
Other creditors including taxation and social security (9)
Accruals and deferred income (10)
Provisions for liabilities
Pensions and similar obligations
Taxation, including deferred taxation
Other provisions
Accruals and deferred income (10)
Capital and reserves
Called up share capital (12)
Share premium account
Revaluation reserve
Other reserves
Capital redemption reserve
Reserve for own shares
Reserves provided for by the articles of association
[F1Other reserves, including the fair value reserve]
Profit and loss account
Textual Amendments
F1Words 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), 27(3)(a) (with reg. 3)
ASSETS
Called up share capital not paid (1)
Fixed assets
Intangible assets
Development costs
Concessions, patents, licences, trade marks and similar rights and assets (2)
Goodwill (3)
Payments on account
Tangible assets
Land and buildings
Plant and machinery
Fixtures, fittings, tools and equipment
Payments on account and assets in course of construction
Investments
Shares in group undertakings
Loans to group undertakings
Participating interests
Loans to undertakings in which the company has a participating interest
Other investments other than loans
Other loans
Own shares (4)
Current assets
Stocks
Raw materials and consumables
Work in progress
Finished goods and goods for resale
Payments on account
Debtors (5)
Trade debtors
Amounts owed by group undertakings
Amounts owed by undertakings in which the company has a participating interest
Other debtors
Called up share capital not paid (1)
Prepayments and accrued income (6)
Investments
Shares in group undertakings
Own shares (4)
Other investments
Cash at bank and in hand
Prepayments and accrued income (6)
[F2CAPITAL, RESERVES AND LIABILITIES]
Capital and reserves
Called up share capital (12)
Share premium account
Revaluation reserve
Other reserves
Capital redemption reserve
Reserve for own shares
Reserves provided for by the articles of association
[F3Other reserves, including the fair value reserve]
Profit and loss account
Provisions for liabilities
Pensions and similar obligations
Taxation, including deferred taxation
Other provisions
Creditors (13)
Debenture loans (7)
Bank loans and overdrafts
Payments received on account (8)
Trade creditors
Bills of exchange payable
Amounts owed to group undertakings
Amounts owed to undertakings in which the company has a participating interest
Other creditors including taxation and social security (9)
Accruals and deferred income (10)
Accruals and deferred income (10)
Textual Amendments
F2Words 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), 27(3)(b) (with reg. 3)
F3Words 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), 27(3)(c) (with reg. 3)
Called up share capital not paid
(Formats 1 and 2, items A and C.II.5.)
This item may be shown in either of the two positions given in formats 1 and 2.
Concessions, patents, licences, trade marks and similar rights and assets
(Formats 1 and 2, item B.I.2.)
Amounts in respect of assets are only to be included in a company's balance sheet under this item if either—
the assets were acquired for valuable consideration and are not required to be shown under goodwill, or
the assets in question were created by the company itself.
Goodwill
(Formats 1 and 2, item B.I.3.)
Amounts representing goodwill are only to be included to the extent that the goodwill was acquired for valuable consideration.
Own shares
(Formats 1 and 2, items B.III.7 and C.III.2.)
The nominal value of the shares held must be shown separately.
Debtors
(Formats 1 and 2, items C.II.1 to 6.)
The amount falling due after more than one year must be shown separately for each item included under debtors.
Prepayments and accrued income
(Formats 1 and 2, items C.II.6 and D.)
This item may be shown in either of the two positions given in formats 1 and 2.
Debenture loans
(Format 1, items E.1 and H.1 and format 2, item C.1.)
The amount of any convertible loans must be shown separately.
Payments received on account
(Format 1, items E.3 and H.3 and format 2, item C.3.)
Payments received on account of orders must be shown for each of these items in so far as they are not shown as deductions from stocks.
Other creditors including taxation and social security
(Format 1, items E.8 and H.8 and format 2, item C.8.)
The amount for creditors in respect of taxation and social security must be shown separately from the amount for other creditors.
Other creditors including taxation and social security
(Format 1, items E.9, H.9 and J and format 2, items C.9 and D.)
The two positions given for this item in format 1 at E.9 and H.9 are an alternative to the position at J, but if the item is not shown in a position corresponding to that at J it may be shown in either or both of the other two positions (as the case may require).
The two positions given for this item in format 2 are alternatives.
Net current assets (liabilities)
(Format 1, item F.)
In determining the amount to be shown for this item any amounts shown under “prepayments and accrued income” must be taken into account wherever shown.
Net current assets (liabilities)
(Format 1, item K.I and format 2, item A.I.)
The amount of allotted share capital and the amount of called up share capital which has been paid up must be shown separately.
Creditors
(Format 2, items C.1 to 9.)
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.
Marginal Citations
M2See regulation 4(3)(a) for exemption for medium-sized companies in accounts delivered to registrar of companies.
Turnover
Cost of sales (14)
Gross profit or loss
Distribution costs (14)
Administrative expenses (14)
Other operating income
Income from shares in group undertakings
Income from participating interests
Income from other fixed asset investments (15)
Other interest receivable and similar income (15)
Amounts written off investments
Interest payable and similar [F4expenses] (16)
Tax on profit or loss F5...
Profit or loss F6... after taxation
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other taxes not shown under the above items
Profit or loss for the financial year
Textual Amendments
F4Word 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), 27(3)(d)(i) (with reg. 3)
F5Words 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), 27(3)(d)(ii) (with reg. 3)
F6Words 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), 27(3)(d)(iii) (with reg. 3)
F7Words 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), 27(3)(d)(iv) (with reg. 3)
Marginal Citations
M3See regulation 4(3)(a) for exemption for medium-sized companies in accounts delivered to registrar of companies.
Turnover
Change in stocks of finished goods and in work in progress
Own work capitalised
Other operating income
Raw materials and consumables
Other external [F8expenses]
Staff costs
wages and salaries
social security costs
other pension costs
Depreciation and other amounts written off tangible and intangible fixed assets
[F9 Amounts written off current assets, to the extent that they exceed write-offs which are normal in the undertaking concerned]
Other operating [F10expenses]
Income from shares in group undertakings
Income from participating interests
Income from other fixed asset investments (15)
Other interest receivable and similar income (15)
Amounts written off investments
Interest payable and similar [F11expenses ] (16)
Tax on profit or loss F12...
Profit or loss F13... after taxation
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Other taxes not shown under the above items
Profit or loss for the financial year
Textual Amendments
F8Word 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), 27(3)(e)(i) (with reg. 3)
F9Words 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), 27(3)(e)(ii) (with reg. 3)
F10Word 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), 27(3)(e)(iii) (with reg. 3)
F11Word 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), 27(3)(e)(iv) (with reg. 3)
F12Words 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), 27(3)(e)(v) (with reg. 3)
F13Words 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), 27(3)(e)(vi) (with reg. 3)
F14Words 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), 27(3)(e)(vii) (with reg. 3)
F15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F15Words 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), 27(3)(f) (with reg. 3)
F16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F16Words 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), 27(3)(g) (with reg. 3)
Cost of sales: distribution costs: administrative expenses
(Format 1, items 2, 4 and 5 F17...)
These items must be stated after taking into account any necessary provisions for depreciation or diminution in value of assets.
Income from other fixed asset investments: other interest receivable and similar income
(Format 1, items 9 and 10; format 2, items 11 and 12; F18...)
Income and interest derived from group undertakings must be shown separately from income and interest derived from other sources.
[F21Format 1]
The amount of any provisions for depreciation and diminution in value of tangible and intangible fixed assets falling to be shown under [F22item 7(a) in format 2] must be disclosed in a note to the accounts in any case where the profit and loss account is prepared using format 1 F23...
Textual Amendments
F17Words 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), 27(3)(h) (with reg. 3)
F18Words 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), 27(3)(i) (with reg. 3)
F19Word 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), 27(3)(j) (with reg. 3)
F20Words 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), 27(3)(j) (with reg. 3)
F21Words 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), 27(3)(k) (with reg. 3)
F22Words 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), 27(3)(k)(i) (with reg. 3)
F23Words 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), 27(3)(k)(ii) (with reg. 3)