SCHEDULE 1[SCHEDULE 8 TO THE COMPANIES ACT 1985]FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES
PART IGENERAL RULES AND FORMATS
Section BThe Required Formats for Accounts
Balance Sheet FormatsFormat 1
K. Capital and reserves
I Called up share capital (9)
II Share premium account
III Revaluation reserve
IV Other reserves
V Profit and loss account