Paragraph 5
(1)
Items to which lower case letters are assigned in any of the formats in Section B may be combined in a company’s accounts for any financial year if—
(a)
their individual amounts are not material for the purpose of giving a true and fair view, or
(b)
the combination facilitates the assessment of the state of affairs or profit or loss of the company for that year.
(2)
Where sub-paragraph (1)(b) applies, the individual amounts of any items so combined must be disclosed in a note to the accounts and any notes required by this Schedule to the items so combined must, notwithstanding the combination, be given.