Regulation 38.

15. Any information required in the case of any company by the following provisions of this Part of this Schedule must (if not given in the company’s accounts) be given by way of a note to the accounts.

16. The accounting policies adopted by the company in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the company must be stated (including such policies with respect to the depreciation and diminution in value of assets).

17. It must be stated whether the accounts have been prepared in accordance with the applied accounting standards and particulars of any material departure from those standards and the reasons for it must be given.

18. The company must include in the statement of accounting policies -

(a) the measurement basis (or bases) used in preparing the accounts; and

(b) any other accounting policies used that are relevant to an understanding of the accounts.

19.

(1) The company must provide information which is relevant to assessing the company’s state of affairs.

(2) As a minimum that information must relate, where applicable, to -

(a) property, plant and equipment;