{
  "url": "https://openlegislation.uk/companies-act-1985/schedule-8A/crossheading-notes-on-the-balance-sheet-formats",
  "json_url": "https://openlegislation.uk/companies-act-1985/schedule-8A/crossheading-notes-on-the-balance-sheet-formats.json",
  "legislation": "ukpga/1985/6",
  "legislation_title": "Companies Act 1985",
  "legislation_url": "https://openlegislation.uk/companies-act-1985",
  "path": "schedule/8A/crossheading/notes-on-the-balance-sheet-formats",
  "kind": "crossheading",
  "number": null,
  "heading": "Notes on the balance sheet formats",
  "text": "(1)Debtors\n(Formats 1 and 2, item C.II.)\nThe aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.\n(2)Creditors\n(Format 2, Liabilities item C.)\nThe aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.",
  "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/8A/crossheading/notes-on-the-balance-sheet-formats",
    "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."
}