(A1) Companies Act individual accounts must state -
(a) the part of the United Kingdom in which the company is registered,
(b) the company's registered number,
(c) whether the company is a public or a private company and whether it is limited by shares or by guarantee,
(d) the address of the company's registered office, and
(e) where appropriate, the fact that the company is being wound-up.
(1) Companies Act individual accounts must comprise -
(a) a balance sheet as at the last day of the financial year, and
(b) a profit and loss account.
(2) The accounts must -
(a) in the case of the balance sheet, give a true and fair view of the state of affairs of the company as at the end of the financial year, and
(b) in the case of the profit and loss account, give a true and fair view of the profit or loss of the company for the financial year.
(2A) In the case of the individual accounts of a company which qualifies as a micro-entity in relation to the financial year (see sections 384A and 384B
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