{
  "url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-3/paragraph-6",
  "json_url": "https://openlegislation.uk/companies-summary-financial-statement-regulations-1995/schedule-3/paragraph-6.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/3/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "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 of 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–\n(a) investments:\nthe aggregate of items C and D under the heading “ASSETS”\n(b) reinsurers' share of technical provisions;\nitem Da under the heading “ASSETS”\n(c) other assets:\nthe aggregate of items A or E(IV), B, E(I) to (III), F and G under the heading “ASSETS”\n(d) total assets under the heading “ASSETS”\n(e) capital and reserves:\nitem A under the heading “LIABILITIES”\n(f) subordinated liabilities:\nitem B under the heading “LIABILITIES”\n(g) fund for future appropriations:\nitem Ba under the heading “LIABILITIES”\n(h) gross technical provisions:\nthe aggregate of items C.2(a), C.2(a), C.3(a), C.4(a), C.5, C.6(a) and D(a) under the heading “LIABILITIES”\n(i) technical provisions–reinsurance amounts\nthe aggregate of items C.2(a), C.2(a), C.3(a), C.4(a), C.5, C.6(a) and D(a) under the heading “LIABILITIES”\n(j) other liabilities:\nthe aggregate of items E, F, G and H under the heading “LIABILITIES”and\n(k) total liabilities under the heading “LIABILITIES”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "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": "rev",
      "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": "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": "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/3/paragraph/6",
    "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."
}