{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-1.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) Subject to the following provisions of this Schedule—\n(a) every balance sheet of a company shall show the items listed in either of the balance sheet formats set out below in section B of this Part; and\n(b) every profit and loss account of a company shall show the items listed in any one of the profit and loss account formats so set out;\nin either case in the order and under the headings and sub-headings given in the format adopted.\n(2) Sub-paragraph (1) above is not to be read as requiring the heading or sub-heading for any item to be distinguished by any letter or number assigned to that item in the format adopted.",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/1",
    "retrieved_at": "2026-10-29T10:00:40.159612+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}