SCHEDULES

SCHEDULE 8FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

PART IIINOTES TO THE ACCOUNTS

Information supplementing the profit and loss account

Miscellaneous matters50

1

Where any amount relating to any preceding financial year is included in any item in the profit and loss account, the effect shall be stated.

2

Particulars shall be given of any extraordinary income or charges arising in the financial year.

3

The effect shall be stated of any transactions that are exceptional by virtue of size or incidence though they fall within the ordinary activities of the company.