# The Companies (Summary Financial Statement) Regulations 1995, Paragraph 5: Summary balance sheet: companies not required to prepare group accounts


(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.
(2) The items, or combinations of items, referred to in sub-paragraph (1) above are as follows–
(a) cash and balances at central [or post office] banks, treasury bills and other eligible bills:
the aggregate of items 1 and 2 under the heading “ASSETS”
(b) loans and advances to banks:
item 3 under the heading “ASSETS”
(c) loans and advances to customers:
item 4 under the heading “ASSETS”
(d) debt securities [and other fixed income securities], equity shares [and other variable-yield securities], participating interests and shares in group undertakings:
the aggregate of items 5, 6, 7 and 8 under the heading “ASSETS”
(e) intangible and tangible fixed assets:
the aggregate of items 9 and 10 under the heading “ASSETS”
(f) called up capital not paid, own shares, other assets, prepayments and accrued income:
the aggregate of items 11 (or 14), 12, 13 and 15 under the heading “ASSETS”
(g) total assets under the heading “ASSETS”
(h) deposits by banks:
item 1 under the heading “LIABILITIES”
(i) customer accounts:
item 2 under the heading “LIABILITIES”
(j) debt securities in issue:
item 3 under the heading “LIABILITIES”
(k) other liabilities, accruals and deferred income and provisions for liabilities and charges:
the aggregate of items 4, 5 and 6 under the heading “LIABILITIES”
(l) subordinated liabilities:
item 7 under the heading “LIABILITIES”
(m) called up share capital, share premium account, reserves, revaluation reserve and profit and loss account:
the aggregate of items 8, 9, 10, 11 and 12 under the heading “LIABILITIES”
(n) total liabilities under the heading “LIABILITIES”
(o) contingent liabilities:
item 1 under the heading “MEMORANDUM ITEMS”and
(p) commitments:
item 2 under the heading “MEMORANDUM ITEMS”

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Source: https://www.legislation.gov.uk/uksi/1995/2092/schedule/2/paragraph/5 (the official version)
Page: https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-2/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.