# Companies Act 1985, Paragraph 1

Extent: E+W+S

(1) Subject to the following provisions of this Schedule—
(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
(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;
in either case in the order and under the headings and sub-headings given in the format adopted.
(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.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/paragraph/1 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.