(1) A company may deliver to the registrar a copy of the balance sheet showing the items listed in either of the balance sheet formats set out below, in the order and under the headings and sub-headings given in the format adopted, but in other respects corresponding to the full balance sheet.
(2) The copy balance sheet must contain in a prominent position a statement that it has been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
Balance sheet formats
Format 1
A. Called up share capital not paid
B. Fixed assets
I. Intangible assets
II. Tangible assets
III. Investments
C. Current assets
I. Stocks
II. Debtors (1)
III. Investments
IV. Cash at bank and in hand
D. Prepayments and accrued income
E. Creditors: amounts falling due within one year
F. Net current assets (liabilities)
G. Total assets less current liabilities
H. Creditors: amounts falling due after more than one year
I. Provisions for liabilities