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

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