{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-4/part-I/chapter-Section/B/crossheading-balance-sheet-formatsn1",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-4/part-I/chapter-Section/B/crossheading-balance-sheet-formatsn1.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/4/part/I/chapter/Section/B/crossheading/balance-sheet-formatsn1",
  "kind": "crossheading",
  "number": null,
  "heading": "Balance Sheet Formats",
  "text": "Format I\nA. Called up share capital not paid (1)\nB. Fixed assets\nI Intangible assets\n1. Development costs\n2. Concessions, patents, licences, trade marks and similar rights and assets (2)\n3. Goodwill (3)\n4. Payments on account\nII Tangible assets\n1. Land and buildings\n2. Plant and machinery\n3. Fixtures, fittings, tools and equipment\n4. Payments on account and assets in course of construction\nIII Investments\n1. Shares in group undertakings\n2. Loans to group undertakings\n3. Shares in participating interests\n4. Loans to undertakings in which the company has a participating interest\n5. Other investments other than loans\n6. Other loans\n7. Own shares (4)\nC. Current assets\nI Stocks\n1. Raw materials and consumables\n2. Work in progress\n3. Finished goods and goods for resale\n4. Payments on account\nII Debtors (5)\n1. Trade debtors\n2. Amounts owed by group undertakings\n3. Amounts owed by undertakings in which the company has a participating interest\n4. Other debtors\n5. Called up share capital not paid (1)\n6. Prepayments and accrued income (6)\nIII Investments\n1. Shares in group undertakings\n2. Own shares (4)\n3. Other investments\nIV Cash at bank and in hand\nD. Prepayments and accrued income (6).\nE. Creditors: amounts falling due within one year\n1. Debenture loans (7)\n2. Bank loans and overdrafts\n3. Payments received on account (8)\n4. Trade creditors\n5. Bills of exchange payable\n6. Amounts owed to group undertakings\n7. Amounts owed to undertakings in which the company has a participating interest\n8. Other creditors including taxation and social security (9)\n9. Accruals and deferred income (10)\nF. Net current assets (liabilities) (11)\nG. Total assets less current liabilities\nH. Creditors: amounts falling due after more than one year\n1. Debenture loans (7)\n2. Bank loans and overdrafts\n3. Payments received on account (8)\n4. Trade creditors\n5. Bills of exchange payable\n6. Amounts owed to group undertakings\n7. Amounts owed to undertakings in which the company has a participating interest\n8. Other creditors including taxation and social security (9)\n9. Accruals and deferred income (10)\nprovisions for liabilities\n1. Pensions and similar obligations\n2. Taxation, including deferred taxation\n3. Other provisions\nJ. Accruals and deferred income (10)\nK. Capital and reserves\nI Called up share capital (12)\nII Share premium account\nIII Revaluation reserve\nIV Other reserves\n1. Capital redemption reserve\n2. Reserve for own shares\n3. Reserves provided for by the articles of association\n4. Other reserves\nV Profit and loss account",
  "extent": "E+W+S",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 2(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 3(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words substituted by Companies Act 1989 (c. 40, SIF 27), ss. 4(2), 213(2), Sch. 1 para. 4(1) (subject to the transitional and saving provisions in S.I. 1990/355, arts. 6–9, Sch. 2)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Sch. 4 Balance Sheet Format 1 Item 1: words substituted (12.11.2004 with effect as mentioned in reg. 1(2) of the amending S.I.) by The Companies Act 1985 (International Accounting Standards and Other Accounting Amendments) Regulations 2004 (S.I. 2004/2947), reg. 14(1), Sch. 2 para. 4(2)(a)"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Sch. 4. Pt. I, Balance Sheet Formats 1and 2 and Note (2) amended (31.10.1994) by 1994 c. 26, s. 106(1), Sch. 4 para. 1(2);S.I. 1994/2550, art. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/part/I/chapter/Section/B/crossheading/balance-sheet-formatsn1",
    "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."
}