{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-8",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992/schedule-2/paragraph-8.json",
  "legislation": "uksi/1992/3075",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1992",
  "path": "schedule/2/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Summary balance sheet",
  "text": "Where the full annual accounts have been prepared under Part VII of the 1985 Act as amended by the Companies Act 1985 (Bank Accounts) Regulations 1991, the summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts under Part VII for the financial year, a summary balance sheet for the company which shall show, in so far as they may be derived from the full balance sheet, the following items, or combination of items, from the balance sheet format set out in Chapter 1 of Part I of Schedule 9 to the 1985 Act, in the following order and under appropriate headings:\n(a) the aggregate of items 1 and 2 under the heading “ASSETS” (cash and balances at central [or post office] banks, treasury bills and other eligible bills);\n(b) item 3 under the heading “ASSETS” (loans and advances to banks);\n(c) item 4 under the heading “ASSETS” (loans and advances to customers);\n(d) the aggregate of items 5, 6, 7 and 8 under the heading “ASSETS” (debt securities [and other fixed income securities], equity shares [and other variable-yield securities], participating interests and shares in group undertakings);\n(e) the aggregate of items 9 and 10 under the heading “ASSETS” (intangible and tangible fixed assets);\n(f) the aggregate of items 11 (or 14), 12, 13 and 15 under the heading “ASSETS” (called up capital not paid, own shares, other assets, prepayments and accrued income);\n(g) total assets under the heading “ASSETS”;\n(h) item 1 under the heading “LIABILITIES” (deposits by banks);\n(i) item 2 under the heading “LIABILITIES” (customer accounts);\n(j) item 3 under the heading “LIABILITIES” (debt securities in issue);\n(k) the aggregate of items 4, 5 and 6 under the heading “LIABILITIES” (other liabilities, accruals and deferred income and provisions for liabilities and charges);\n(l) item 7 under the heading “LIABILITIES” (subordinated liabilities);\n(m) the aggregate of items 8, 9, 10, 11 and 12 under the heading “LIABILITIES” (called up share capital, share premium account, reserves, revaluation reserve and profit and loss account);\n(n) total liabilities under the heading “LIABILITIES”;\n(o) item 1 under the heading “MEMORANDUM ITEMS” (contingent liabilities); and\n(p) item 2 under the heading “MEMORANDUM ITEMS” (commitments).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3075/schedule/2/paragraph/8",
    "retrieved_at": "2026-10-29T14:10:09.693637+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."
}