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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
Version date: 6 April 2008 - onwards
Version 2 of 2

Regulation 2 Commencement and application

(1) These Regulations come into force on 6th April 2008.

(2) They apply in relation to financial years beginning on or after 6th April 2008.

(3) They apply to companies which are subject to the small companies regime under Part 15 of the 2006 Act (see section 381 of that Act [Section 381 is amended by regulation 6(1) of S.I. 2008/393.]).

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