# Companies Act 1985, Paragraph C

Extent: E+W+S

Current assets
I Stocks
1. Stocks
2. Payments on account
II Debtors(5)
1. Trade debtors
2. Amounts owed by group undertakings and undertakings in which the company has a participating interest
3. Other debtors
III Investments
1. Shares in group undertakings
2. Other investments
IV Cash at bank and in hand

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/8/part/In2/chapter/Section/B/crossheading/balance-sheet-formatsn1/paragraph/C (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-8/part-In2/chapter-Section/B/crossheading-balance-sheet-formatsn1/paragraph-C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.