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

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