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Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 [SI 2008 No. 409]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of individual accounts (regs. 3-6)Regulation 3 Companies Act individual accountsRegulation 4 Information about related undertakings (Companies Act or IAS individual accounts)Regulation 5 Information about directors' benefits: remuneration (Companies Act or IAS individual accounts)Regulation 5A Companies Act individual accounts: micro-entities - notes to the accountsRegulation 6 Accounts for delivery to registrar of companies (Companies Act individual accounts)Part 3 Director' report (reg. 7)Regulation 7 Directors' reportPart 4 Form and content of group accounts (regs. 8-11)Regulation 8 Companies Act group accountsRegulation 9 Information about directors' benefits: remuneration (Companies Act or IAS group accounts)Regulation 10 Information about related undertakings (Companies Act or IAS group accounts)Regulation 11 Accounts for delivery to registrar of companies (Companies Act group accounts)Part 5 Interpretation (regs. 12-13)Regulation 12 Definition of "provisions"Regulation 13 General interpretationSchedule 1 Companies Act individual accountsSchedule 1, Part 1 General rules and formatsSchedule 1, Part 1, Section A General rules (paras. 1-9A)Schedule 1, Part 1, Section B The required formats for the accounts of companies other than micro-entitiesSchedule 1, Part 1, Section C The required formats for the accounts of micro-entitiesSchedule 1, Part 2 Accounting principles and rulesSchedule 1, Part 2, Section A Accounting principles (paras. 10-15A)Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)Schedule 1, Part 3 Notes to the accounts (paras. 42-66)Schedule 2 Information about related undertakings where company not preparing group accounts(companies act or IAS individual accounts)Schedule 2, Part 1 Required disclosures (paras. 1-11)Schedule 2, Part 2 Interpretation of references to "benefical interest" (paras. 12-17)Schedule 3 Information about directors' benefits: Remuneration (companies act or IAS accounts)Schedule 3, Part 1 Information required to be disclosed (paras. 1-3)Schedule 3, Part 2 Supplementary provisions (paras. 4-12)Schedule 4 Companies act abbreviated accounts for delivery to registrar of companiesSchedule 4, Part 1 The required balance sheet formats (para. 1)Schedule 4, Part 2 Notes to the accounts (paras. 2-10)Schedule 5 Matters to be dealt with in directors' reportSchedule 6 Group accountsSchedule 6, Part 1 Form and content of Companies Act Group accounts (paras. 1-20B)Schedule 6, Part 2 Information about related undertakings where company preparing groups accounts (Companies Act or IAS Group accounts) (paras. 21-37)Schedule 7 Interpretation of term "provisions"Schedule 7, Part 1 Meaning for purposes of these Regulations (paras. 1-2B)Schedule 7, Part 2 Meaning for purposes of Parts 18 and 23 of the 2006 Act (paras. 3-6)Schedule 8 General interpretationSignatureExplanatory NoteExplanatory Memorandum
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Published date: 19 February 2008

Small Companies and Groups (Accounts and Directors' Report) Regulations 2008 [SI 2008 No. 409]

Introductory Text
Part 1 Introduction (regs. 1-2)
Regulation 1 Citation and interpretation
Regulation 2 Commencement and application
Part 2 Form and content of individual accounts (regs. 3-6)
Regulation 3 Companies Act individual accounts
Regulation 4 Information about related undertakings (Companies Act or IAS individual accounts)
Regulation 5 Information about directors' benefits: remuneration (Companies Act or IAS individual accounts)
Regulation 5A Companies Act individual accounts: micro-entities - notes to the accounts
Regulation 6 Accounts for delivery to registrar of companies (Companies Act individual accounts)
Part 3 Director' report (reg. 7)
Regulation 7 Directors' report
Part 4 Form and content of group accounts (regs. 8-11)
Regulation 8 Companies Act group accounts
Regulation 9 Information about directors' benefits: remuneration (Companies Act or IAS group accounts)
Regulation 10 Information about related undertakings (Companies Act or IAS group accounts)
Regulation 11 Accounts for delivery to registrar of companies (Companies Act group accounts)
Part 5 Interpretation (regs. 12-13)
Regulation 12 Definition of "provisions"
Regulation 13 General interpretation
Schedule 1 Companies Act individual accounts
Schedule 1, Part 1 General rules and formats
Schedule 1, Part 1, Section A General rules (paras. 1-9A)
Schedule 1, Part 1, Section B The required formats for the accounts of companies other than micro-entities
Schedule 1, Part 1, Section C The required formats for the accounts of micro-entities
Schedule 1, Part 2 Accounting principles and rules
Schedule 1, Part 2, Section A Accounting principles (paras. 10-15A)
Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)
Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)
Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)
Schedule 1, Part 3 Notes to the accounts (paras. 42-66)
Schedule 2 Information about related undertakings where company not preparing group accounts(companies act or IAS individual accounts)
Schedule 2, Part 1 Required disclosures (paras. 1-11)
Schedule 2, Part 2 Interpretation of references to "benefical interest" (paras. 12-17)
Schedule 3 Information about directors' benefits: Remuneration (companies act or IAS accounts)
Schedule 3, Part 1 Information required to be disclosed (paras. 1-3)
Schedule 3, Part 2 Supplementary provisions (paras. 4-12)
Schedule 4 Companies act abbreviated accounts for delivery to registrar of companies
Schedule 4, Part 1 The required balance sheet formats (para. 1)
Schedule 4, Part 2 Notes to the accounts (paras. 2-10)
Schedule 5 Matters to be dealt with in directors' report  
Schedule 6 Group accounts
Schedule 6, Part 1 Form and content of Companies Act Group accounts (paras. 1-20B)
Schedule 6, Part 2 Information about related undertakings where company preparing groups accounts (Companies Act or IAS Group accounts) (paras. 21-37)
Schedule 7 Interpretation of term "provisions"
Schedule 7, Part 1 Meaning for purposes of these Regulations (paras. 1-2B)
Schedule 7, Part 2 Meaning for purposes of Parts 18 and 23 of the 2006 Act (paras. 3-6)
Schedule 8 General interpretation
Signature
Explanatory Note
Explanatory Memorandum
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