The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008

Balance sheet formats U.K. Format 1

A.

Called up share capital not paid (1)

B.

Fixed assets

I.

Intangible assets

1.

Development costs

2.

Concessions, patents, licences, trade marks and similar rights and assets (2)

3.

Goodwill (3)

4.

Payments on account

II.

Tangible assets

1.

Land and buildings

2.

Plant and machinery

3.

Fixtures, fittings, tools and equipment

4.

Payments on account and assets in course of construction

III.

Investments

1.

Shares in group undertakings

2.

Loans to group undertakings

3.

Participating interests

4.

Loans to undertakings in which the company has a participating interest

5.

Other investments other than loans

6.

Other loans

7.

Own shares (4)

C.

Current assets

I.

Stocks

1.

Raw materials and consumables

2.

Work in progress

3.

Finished goods and goods for resale

4.

Payments on account

II.

Debtors (5)

1.

Trade debtors

2.

Amounts owed by group undertakings

3.

Amounts owed by undertakings in which the company has a participating interest

4.

Other debtors

5.

Called up share capital not paid (1)

6.

Prepayments and accrued income (6)

III.

Investments

1.

Shares in group undertakings

2.

Own shares (4)

3.

Other investments

IV.

Cash at bank and in hand

D.

Prepayments and accrued income (6)

E.

Creditors: amounts falling due within one year

1.

Debenture loans (7)

2.

Bank loans and overdrafts

3.

Payments received on account (8)

4.

Trade creditors

5.

Bills of exchange payable

6.

Amounts owed to group undertakings

7.

Amounts owed to undertakings in which the company has a participating interest

8.

Other creditors including taxation and social security (9)

9.

Accruals and deferred income (10)

F.

Net current assets (liabilities) (11)

G.

Total assets less current liabilities

H.

Creditors: amounts falling due after more than one year

1.

Debenture loans (7)

2.

Bank loans and overdrafts

3.

Payments received on account (8)

4.

Trade creditors

5.

Bills of exchange payable

6.

Amounts owed to group undertakings

7.

Amounts owed to undertakings in which the company has a participating interest

8.

Other creditors including taxation and social security (9)

9.

Accruals and deferred income (10)

I.

Provisions for liabilities

1.

Pensions and similar obligations

2.

Taxation, including deferred taxation

3.

Other provisions

J.

Accruals and deferred income (10)

K.

Capital and reserves

I.

Called up share capital (12)

II.

Share premium account

III.

Revaluation reserve

IV.

Other reserves

1.

Capital redemption reserve

2.

Reserve for own shares

3.

Reserves provided for by the articles of association

4.

[F1 Other reserves, including the fair value reserve]

V.

Profit and loss account

Textual Amendments

F1 Words in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 27(3)(a) (with reg. 3)