SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS
PART 1GENERAL RULES AND FORMATS
SECTION BTHE REQUIRED FORMATS FOR THE ACCOUNTS OF LLPS OTHER THAN MICRO-ENTITIES
Profit and loss account formats
Format 1 | ||
|---|---|---|
(see note (12) below) | ||
1. | Turnover | |
2. | Cost of sales (9) | |
3. | Gross profit or loss | |
4. | Distribution costs (9) | |
5. | Administrative expenses (9) | |
6. | Other operating income | |
7. | Income from shares in group undertakings | |
8. | Income from participating interests | |
9. | Income from other fixed asset investments (10) | |
10. | Other interest receivable and similar income (10) | |
11. | Amounts written off investments | |
12. | Interest payable and similar F1expenses(11) | |
13. | Tax on profit or loss F2... | |
14. | Profit or loss F2... after taxation | |
15. | F3. . . | |
16. | F3. . . | |
17. | F3. . . | |
18. | F3. . . | |
19. | Other taxes not shown under the above items | |
20. | Profit or loss for the financial year before members' remuneration and profit shares | |
Format 2 | |||
|---|---|---|---|
1. | Turnover | ||
2. | Change in stocks of finished goods and in work in progress | ||
3. | Own work capitalised | ||
4. | Other operating income | ||
5. | (a) | Raw materials and consumables | |
(b) | Other external charges | ||
6. | Staff costs | ||
(a) | wages and salaries | ||
(b) | social security costs | ||
(c) | other pension costs | ||
7. | (a) | Depreciation and other amounts written off tangible and intangible fixed assets | |
(b) | F4Amounts written off current assets, to the extent that they exceed write-offs which are normal in the undertaking concerned | ||
8. | Other operating F5expenses | ||
9. | Income from shares in group undertakings | ||
10. | Income from participating interests | ||
11. | Income from other fixed asset investments (10) | ||
12. | Other interest receivable and similar income (10) | ||
13. | Amounts written off investments | ||
14. | Interest payable and similar F5expenses(11) | ||
15. | Tax on profit or loss F6... | ||
16. | Profit or loss F6... after taxation | ||
17. | F7. . . | ||
18. | F7. . . | ||
19. | F7. . . | ||
20. | F7. . . | ||
21. | Other taxes not shown under the above items | ||
22. | Profit or loss for the financial year before members' remuneration and profit shares | ||