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

Balance Sheet Formats Format 1
C Current assets
I Stocks
1 Stocks
2 Payments on account
II Debtors (5)
1 Trade debtors
2 Amounts owed by group undertakings and undertakings in which the company has a participating interest
3 Other debtors
III Investments
1 Shares in group undertakings
2 Other investments
IV Cash at bank and in hand