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SCHEDULES

SCHEDULE 6U.K. [Schedule 8 to the Companies Act 1985]Exemptions for Small and Medium-sized Companies

Part IE+W+S Small Companies

Balance sheetE+W+S

1(1)The company may deliver a copy of an abbreviated version of the full balance sheet, showing only those items to which a letter or Roman number is assigned in the balance sheet format adopted under Part I of Schedule 4, but in other respects corresponding to the full balance sheet.

(2)If a copy of an abbreviated balance sheet is delivered, there shall be disclosed in it or in a note to the company’s accounts delivered—

(a)the aggregate of the amounts required by note (5) of the notes on the balance sheet formats set out in Part I of Schedule 4 to be shown separately for each item included under debtors (amounts falling due after one year), and

(b)the aggregate of the amounts required by note (13) of those notes to be shown separately for each item included under creditors in Format 2 (amounts falling due within one year or after more than one year).

(3)The provisions of section 233 as to the signing of the copy of the balance sheet delivered to the registrar apply to a copy of an abbreviated balance sheet delivered in accordance with this paragraph.

Profit and loss accountE+W+S

2A copy of the company’s profit and loss account need not be delivered.

Disclosure of information in notes to accountsE+W+S

3(1)Of the information required by Part III of Schedule 4 (information to be given in notes to accounts if not given in the accounts themselves) only the information required by the following provisions need be given—

(2)Of the information required by Schedule 5 to be given in notes to the accounts, the information required by the following provisions need not be given—

(3)Of the information required by Schedule 6 to be given in notes to the accounts, the information required by Part I (directors’ and chairman’s emoluments, pensions and compensation for loss of office) need not be given.

Directors’ reportE+W+S

4A copy of the directors’ report need not be delivered.