# Companies Act 1985, Balance Sheet Formats

Extent: E+W+S

Format I
A. Called up share capital not paid (1)
B. Fixed assets
I Intangible assets
1. Development costs
2. Concessions, patents, licences, trade marks and similar rights and assets (2)
3. Goodwill (3)
4. Payments on account
II Tangible assets
1. Land and buildings
2. Plant and machinery
3. Fixtures, fittings, tools and equipment
4. Payments on account and assets in course of construction
III Investments
1. Shares in group undertakings
2. Loans to group undertakings
3. Shares in participating interests
4. Loans to undertakings in which the company has a participating interest
5. Other investments other than loans
6. Other loans
7. Own shares (4)
C. Current assets
I Stocks
1. Raw materials and consumables
2. Work in progress
3. Finished goods and goods for resale
4. Payments on account
II Debtors (5)
1. Trade debtors
2. Amounts owed by group undertakings
3. Amounts owed by undertakings in which the company has a participating interest
4. Other debtors
5. Called up share capital not paid (1)
6. Prepayments and accrued income (6)
III Investments
1. Shares in group undertakings
2. Own shares (4)
3. Other investments
IV Cash at bank and in hand
D. Prepayments and accrued income (6).
E. Creditors: amounts falling due within one year
1. Debenture loans (7)
2. Bank loans and overdrafts
3. Payments received on account (8)
4. Trade creditors
5. Bills of exchange payable
6. Amounts owed to group undertakings
7. Amounts owed to undertakings in which the company has a participating interest
8. Other creditors including taxation and social security (9)
9. Accruals and deferred income (10)
F. Net current assets (liabilities) (11)
G. Total assets less current liabilities
H. Creditors: amounts falling due after more than one year
1. Debenture loans (7)
2. Bank loans and overdrafts
3. Payments received on account (8)
4. Trade creditors
5. Bills of exchange payable
6. Amounts owed to group undertakings
7. Amounts owed to undertakings in which the company has a participating interest
8. Other creditors including taxation and social security (9)
9. Accruals and deferred income (10)
provisions for liabilities
1. Pensions and similar obligations
2. Taxation, including deferred taxation
3. Other provisions
J. Accruals and deferred income (10)
K. Capital and reserves
I Called up share capital (12)
II Share premium account
III Revaluation reserve
IV Other reserves
1. Capital redemption reserve
2. Reserve for own shares
3. Reserves provided for by the articles of association
4. Other reserves
V Profit and loss account

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/4/part/I/chapter/Section/B/crossheading/balance-sheet-formatsn1 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-4/part-I/chapter-Section/B/crossheading-balance-sheet-formatsn1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.