{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-5",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-5.json",
  "legislation": "uksi/1995/2092",
  "legislation_title": "The Companies (Summary Financial Statement) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995",
  "path": "schedule/2/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": "Summary balance sheet: companies not required to prepare group accounts",
  "text": "(1) The summary financial statement shall contain, in the case of a company the directors of which are not required to prepare group accounts for the financial year, a summary balance sheet which shall show, in so far as they may be derived from the full balance sheet, the items, or combinations of items, set out in sub-paragraph (2) below, in the order set out in that sub-paragraph and under such headings as the directors consider appropriate.\n(2) The items, or combinations of items, referred to in sub-paragraph (1) above are as follows–\n(a) cash and balances at central [or post office] banks, treasury bills and other eligible bills:\nthe aggregate of items 1 and 2 under the heading “ASSETS”\n(b) loans and advances to banks:\nitem 3 under the heading “ASSETS”\n(c) loans and advances to customers:\nitem 4 under the heading “ASSETS”\n(d) debt securities [and other fixed income securities], equity shares [and other variable-yield securities], participating interests and shares in group undertakings:\nthe aggregate of items 5, 6, 7 and 8 under the heading “ASSETS”\n(e) intangible and tangible fixed assets:\nthe aggregate of items 9 and 10 under the heading “ASSETS”\n(f) called up capital not paid, own shares, other assets, prepayments and accrued income:\nthe aggregate of items 11 (or 14), 12, 13 and 15 under the heading “ASSETS”\n(g) total assets under the heading “ASSETS”\n(h) deposits by banks:\nitem 1 under the heading “LIABILITIES”\n(i) customer accounts:\nitem 2 under the heading “LIABILITIES”\n(j) debt securities in issue:\nitem 3 under the heading “LIABILITIES”\n(k) other liabilities, accruals and deferred income and provisions for liabilities and charges:\nthe aggregate of items 4, 5 and 6 under the heading “LIABILITIES”\n(l) subordinated liabilities:\nitem 7 under the heading “LIABILITIES”\n(m) called up share capital, share premium account, reserves, revaluation reserve and profit and loss account:\nthe aggregate of items 8, 9, 10, 11 and 12 under the heading “LIABILITIES”\n(n) total liabilities under the heading “LIABILITIES”\n(o) contingent liabilities:\nitem 1 under the heading “MEMORANDUM ITEMS”and\n(p) commitments:\nitem 2 under the heading “MEMORANDUM ITEMS”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "added",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "am",
      "affecting": "uksi/2005/2281",
      "affecting_title": "The Companies (Summary Financial Statement) (Amendment) Regulations 2005"
    },
    {
      "type": "words omitted",
      "affecting": "uksi/2005/3442",
      "affecting_title": "The Companies Act 1985 (Operating and Financial Review) (Repeal) Regulations 2005"
    },
    {
      "type": "added (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    },
    {
      "type": "rev in pt (effect for financial years ending on or after 31.12.2002)",
      "affecting": "uksi/2002/1780",
      "affecting_title": "The Companies (Summary Financial Statement) Amendment Regulations 2002"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2092/schedule/2/paragraph/5",
    "retrieved_at": "2026-10-29T13:03:57.610859+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."
}