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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: | Document consolidation status: Updated to reflect all known changes
Version date: 19 February 2008 - onwards

Introductory Text

SI 2008/409

Made                                 19th February 2008

Coming into force              6th April 2008

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 396(3), 404(3), 409(1) to (3), 412(1) to (3), 416(4), 444(3)(a) and (b), 677(3)(a), 712(2)(b)(i), 836(1)(b)(i) and 1292(1)(a) and (c) of the Companies Act 2006 [2006 c. 46.].

In accordance with sections 473(3) and 1290 of the Companies Act 2006 a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

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