SCHEDULE 2 [SCHEDULE 8A TO THE COMPANIES ACT 1985]FORM AND CONTENT OF ABBREVIATED ACCOUNTS OF SMALL COMPANIES DELIVERED TO REGISTRAR

Notes on the balance sheet formats

Debtors

(1) (Formats 1 and 2, item C.II.)

• The aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.

Creditors

(2) (Format 2, Liabilities item C.)

• The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.