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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 6 April 2015 - onwards
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Schedule 1, Part 1, Section B The required formats for the accounts of companies other than micro-entities

Regulation 3(1)

[A number in brackets following any item is a reference to the note of that number in the notes following the formats.]

Balance sheet formats

Format 1

A. Called up share capital not paid (1)

B. Fixed assets

I. Intangible assets

1. Goodwill (2)

2. Other intangible assets (3)

II. Tangible assets

1. Land and buildings

2. Plant and machinery etc.

III. Investments

1. Shares in group undertakings and participating interests

2. Loans to group undertakings and undertakings in which the company has a participating interest

3. Other investments other than loans

4. Other investments (4)

C. Current assets

I. Stocks

1. Stocks

2. Payments on account

II. Debtors (5)

1. Trade debtors

2. Amounts owed by group undertakings and undertakings in which the company has a participating interest

3. Other debtors (1)

III. Investments

1. Shares in group undertakings

2. Other investments (4)

IV. Cash at bank and in hand

D. Prepayments and accrued income (6)

E. Creditors: amounts falling due withi

Comparing proposed amendment...