# Companies Act 1985, Paragraph 1

Extent: E+W+S

A small company may deliver to the registrar a copy of the balance sheet showing the items listed in either of the balance sheet formats set out in paragraph 2 below in the order and under the headings and sub-headings given in the format adopted, but in other respects corresponding to the full balance sheet.

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Source: https://www.legislation.gov.uk/ukpga/1985/6/schedule/8A/paragraph/1 (the official version)
Page: https://openlegislation.uk/companies-act-1985/schedule-8A/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.