SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS

PART 1GENERAL RULES AND FORMATS

F1SECTION CTHE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES

Profit and loss account format

  1. A

    Turnover

  2. B

    Other income

  3. C

    Cost of raw materials and consumables

  4. D

    Staff costs

  5. E

    Depreciation and other amounts written off assets

  6. F

    Other charges

  7. G

    Tax

  8. H

    Profit or loss for the financial year before members’ remuneration and profit shares