The Companies Act 1985 (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations 1997 No. 220

SCHEDULE 1 [SCHEDULE 8 TO THE COMPANIES ACT 1985]FORM AND CONTENT OF ACCOUNTS PREPARED BY SMALL COMPANIES

PART I GENERAL RULES AND FORMATS

Section B The Required Formats for Accounts

Profit and loss account formats Format 1 (see note (14) below)

2.  Cost of sales (11)