Preliminary
(1) Any information required in the case of any company by the following provisions of this Part shall (if not given in the company's accounts) be given by way of a note to those accounts.
(2) Notes to a company's accounts may be contained in the accounts or in a separate document annexed to the accounts.
24. 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 shall be stated (including such policies with respect to the depreciation and diminution in value of assets).
Information supplementing the balance sheet
25. Paragraphs 26 to 37 of this Schedule require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the company's state of affairs in the light of the information so given.
Share capital and debentures
(1) The f