{ "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008", "json_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008.json", "id": "ukdsi/2008/9780110806426", "title": "The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008", "short_title": "Small Companies and Groups (Accounts and Directors’ Report) 2008", "long_title": "These Regulations specify the form and content of the accounts and directors’ report of companies subject to the small companies regime under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”). Section 381 of the 2006 Act defines what is meant by “small companies regime”. The Regulations replace provisions previously contained in the Schedules to Part 7 of the Companies Act 1985 (c.6) (“the 1985 Act”) and in the Schedules to Part 8 of the Companies (Northern Ireland) Order 1986 (S.I. 1986/1032 (N.I. 6)) (“the 1986 Order”). They extend to the whole of the United Kingdom, reflecting the extent of the 2006 Act.", "citation": "Draft 2008, ISBN 9780110806426", "type": "ukdsi", "year": "2008", "number": "9780110806426", "version": "current", "date": null, "revised": false, "valid_from": null, "extent": null, "unapplied_effects": 0, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/introduction", "extent": null, "status": null, "parent": null }, { "path": "part/1", "kind": "part", "number": "1", "heading": "INTRODUCTION", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/1", "kind": "regulation", "number": "1", "heading": "Citation and interpretation", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-1", "extent": null, "status": null, "parent": "part/1" }, { "path": "regulation/2", "kind": "regulation", "number": "2", "heading": "Commencement and application", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-2", "extent": null, "status": null, "parent": "part/1" }, { "path": "part/2", "kind": "part", "number": "2", "heading": "FORM AND CONTENT OF INDIVIDUAL ACCOUNTS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/3", "kind": "regulation", "number": "3", "heading": "Companies Act individual accounts", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-3", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/4", "kind": "regulation", "number": "4", "heading": "Information about related undertakings (Companies Act or IAS individual accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-4", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/5", "kind": "regulation", "number": "5", "heading": "Information about directors’ benefits: remuneration (Companies Act or IAS individual accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-5", "extent": null, "status": null, "parent": "part/2" }, { "path": "regulation/6", "kind": "regulation", "number": "6", "heading": "Accounts for delivery to registrar of companies (Companies Act individual accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-6", "extent": null, "status": null, "parent": "part/2" }, { "path": "part/3", "kind": "part", "number": "3", "heading": "DIRECTORS’ REPORT", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/7", "kind": "regulation", "number": "7", "heading": "Directors’ report", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-7", "extent": null, "status": null, "parent": "part/3" }, { "path": "part/4", "kind": "part", "number": "4", "heading": "FORM AND CONTENT OF GROUP ACCOUNTS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/8", "kind": "regulation", "number": "8", "heading": "Companies Act group accounts", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-8", "extent": null, "status": null, "parent": "part/4" }, { "path": "regulation/9", "kind": "regulation", "number": "9", "heading": "Information about directors’ benefits: remuneration (Companies Act or IAS group accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-9", "extent": null, "status": null, "parent": "part/4" }, { "path": "regulation/10", "kind": "regulation", "number": "10", "heading": "Information about related undertakings (Companies Act or IAS group accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-10", "extent": null, "status": null, "parent": "part/4" }, { "path": "regulation/11", "kind": "regulation", "number": "11", "heading": "Accounts for delivery to registrar of companies (Companies Act group accounts)", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-11", "extent": null, "status": null, "parent": "part/4" }, { "path": "part/5", "kind": "part", "number": "5", "heading": "INTERPRETATION", "url": null, "extent": null, "status": null, "parent": null }, { "path": "regulation/12", "kind": "regulation", "number": "12", "heading": "Definition of “provisions”", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-12", "extent": null, "status": null, "parent": "part/5" }, { "path": "regulation/13", "kind": "regulation", "number": "13", "heading": "General interpretation", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/regulation-13", "extent": null, "status": null, "parent": "part/5" }, { "path": "signature", "kind": "signature", "number": null, "heading": "Signature", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/signature", "extent": null, "status": null, "parent": null }, { "path": "schedule/1", "kind": "schedule", "number": "1", "heading": "COMPANIES ACT INDIVIDUAL ACCOUNTS", "url": null, "extent": null, "status": null, "parent": null }, { "path": "schedule/1/part/1", "kind": "part", "number": "1", "heading": "GENERAL RULES AND FORMATS", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/part/1/crossheading/general-rules", "kind": "crossheading", "number": "SECTION A", "heading": "GENERAL RULES", "url": null, "extent": null, "status": null, "parent": "schedule/1/part/1" }, { "path": "schedule/1/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-1", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/2", "kind": "paragraph", "number": "2", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-2", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/3", "kind": "paragraph", "number": "3", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-3", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/4", "kind": "paragraph", "number": "4", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-4", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/5", "kind": "paragraph", "number": "5", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-5", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/6", "kind": "paragraph", "number": "6", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-6", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/7", "kind": "paragraph", "number": "7", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-7", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/8", "kind": "paragraph", "number": "8", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-8", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/paragraph/9", "kind": "paragraph", "number": "9", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-9", "extent": null, "status": null, "parent": "schedule/1/part/1/crossheading/general-rules" }, { "path": "schedule/1/part/1/crossheading/the-required-formats-for-accounts", "kind": "crossheading", "number": "SECTION B", "heading": "THE REQUIRED FORMATS FOR ACCOUNTS", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/part-1/crossheading-the-required-formats-for-accounts", "extent": null, "status": null, "parent": "schedule/1/part/1" }, { "path": "schedule/1/part/2", "kind": "part", "number": "2", "heading": "ACCOUNTING PRINCIPLES AND RULES", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": 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"Accounting principles", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-12", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/accounting-principles" }, { "path": "schedule/1/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Accounting principles", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-13", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/accounting-principles" }, { "path": "schedule/1/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Accounting principles", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-14", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/accounting-principles" }, { "path": 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"https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-19", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/paragraph/20", "kind": "paragraph", "number": "20", "heading": "Rules for depreciation and diminution in value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-20", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/paragraph/21", "kind": "paragraph", "number": "21", "heading": "Development costs", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-21", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/paragraph/22", "kind": "paragraph", "number": "22", "heading": "Goodwill", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-22", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/paragraph/23", "kind": "paragraph", "number": "23", "heading": "Current assets", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-23", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/paragraph/24", "kind": "paragraph", "number": "24", "heading": "Current assets", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-24", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fixed-assets" }, { "path": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions", "kind": "crossheading", "number": null, "heading": "Miscellaneous and supplementary provisions", "url": null, "extent": null, "status": null, "parent": "schedule/1/part/2" }, { "path": "schedule/1/paragraph/25", "kind": "paragraph", "number": "25", "heading": "Excess of money owed over value received as an asset item", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-25", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions" }, { "path": "schedule/1/paragraph/26", "kind": "paragraph", "number": "26", "heading": "Assets included at a fixed amount", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-26", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions" }, { "path": "schedule/1/paragraph/27", "kind": "paragraph", "number": "27", "heading": "Determination of purchase price or production cost", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-27", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions" }, { "path": "schedule/1/paragraph/28", "kind": "paragraph", "number": "28", "heading": "Determination of purchase price or production cost", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-28", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions" }, { "path": "schedule/1/paragraph/29", "kind": "paragraph", "number": "29", "heading": "Substitution of original stated amount where price or cost unknown", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-29", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions" }, { "path": "schedule/1/part/2/crossheading/alternative-accounting-rules", "kind": "crossheading", "number": "SECTION C", "heading": "ALTERNATIVE ACCOUNTING RULES", "url": null, "extent": null, "status": null, "parent": "schedule/1/part/2" }, { "path": "schedule/1/paragraph/30", "kind": "paragraph", "number": "30", "heading": "Preliminary", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-30", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/paragraph/31", "kind": "paragraph", "number": "31", "heading": "Preliminary", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-31", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/paragraph/32", "kind": "paragraph", "number": "32", "heading": "Alternative accounting rules", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-32", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/paragraph/33", "kind": "paragraph", "number": "33", "heading": "Application of the depreciation rules", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-33", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/paragraph/34", "kind": "paragraph", "number": "34", "heading": "Additional information to be provided in case of departure from historical cost accounting rules", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-34", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/paragraph/35", "kind": "paragraph", "number": "35", "heading": "Revaluation reserve", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-35", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules" }, { "path": "schedule/1/part/2/crossheading/fair-value-accounting", "kind": "crossheading", "number": "SECTION D", "heading": "FAIR VALUE ACCOUNTING", "url": null, "extent": null, "status": null, "parent": "schedule/1/part/2" }, { "path": "schedule/1/paragraph/36", "kind": "paragraph", "number": "36", "heading": "Inclusion of financial instruments at fair value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-36", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/paragraph/37", "kind": "paragraph", "number": "37", "heading": "Determination of fair value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-37", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/paragraph/38", "kind": "paragraph", "number": "38", "heading": "Hedged items", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-38", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/paragraph/39", "kind": "paragraph", "number": "39", "heading": "Other assets that may be included at fair value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-39", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/paragraph/40", "kind": "paragraph", "number": "40", "heading": "Accounting for changes in value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-40", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/paragraph/41", "kind": "paragraph", "number": "41", "heading": "The fair value reserve", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-41", "extent": null, "status": null, "parent": "schedule/1/part/2/crossheading/fair-value-accounting" }, { "path": "schedule/1/part/3", "kind": "part", "number": "3", "heading": "NOTES TO THE ACCOUNTS", "url": null, "extent": null, "status": null, "parent": "schedule/1" }, { "path": "schedule/1/paragraph/42", "kind": "paragraph", "number": "42", "heading": "Preliminary", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-42", "extent": null, "status": null, "parent": "schedule/1/part/3" }, { "path": "schedule/1/paragraph/43", "kind": "paragraph", "number": "43", "heading": "Reserves and dividends", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-43", "extent": null, "status": null, "parent": "schedule/1/part/3" }, { "path": "schedule/1/paragraph/44", "kind": "paragraph", "number": "44", "heading": "Disclosure of accounting policies", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-44", "extent": null, "status": null, "parent": "schedule/1/part/3" }, { "path": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet", "kind": "crossheading", "number": null, "heading": "Information supplementing the balance sheet", "url": null, "extent": null, "status": null, "parent": "schedule/1/part/3" }, { "path": "schedule/1/paragraph/45", "kind": "paragraph", "number": "45", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-45", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/46", "kind": "paragraph", "number": "46", "heading": "Share capital", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-46", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/47", "kind": "paragraph", "number": "47", "heading": "Share capital", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-47", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/48", "kind": "paragraph", "number": "48", "heading": "Fixed assets", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-48", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/49", "kind": "paragraph", "number": "49", "heading": "Fixed assets", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-49", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/50", "kind": "paragraph", "number": "50", "heading": "Investments", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-50", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/51", "kind": "paragraph", "number": "51", "heading": "Information about fair value of assets and liabilities", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-51", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/52", "kind": "paragraph", "number": "52", "heading": "Information about fair value of assets and liabilities", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-52", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/53", "kind": "paragraph", "number": "53", "heading": "Information where investment property and living animals and plants included at fair value", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-53", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/54", "kind": "paragraph", "number": "54", "heading": "Reserves and provisions", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-54", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/55", "kind": "paragraph", "number": "55", "heading": "Details of indebtedness", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-55", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/56", "kind": "paragraph", "number": "56", "heading": "Details of indebtedness", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-56", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/57", "kind": "paragraph", "number": "57", "heading": "Guarantees and other financial commitments", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-57", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/58", "kind": "paragraph", "number": "58", "heading": "Miscellaneous matters", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-58", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/59", "kind": "paragraph", "number": "59", "heading": "Information supplementing the profit and loss account", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-59", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/60", "kind": "paragraph", "number": "60", "heading": "Particulars of turnover", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-60", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/61", "kind": "paragraph", "number": "61", "heading": "Miscellaneous matters", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-61", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/62", "kind": "paragraph", "number": "62", "heading": "Sums denominated in foreign currencies", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-62", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/1/paragraph/63", "kind": "paragraph", "number": "63", "heading": "Dormant companies acting as agents", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-1/paragraph-63", "extent": null, "status": null, "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/2", "kind": "schedule", "number": "2", "heading": "INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY NOT PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS INDIVIDUAL ACCOUNTS)", "url": null, "extent": null, "status": null, "parent": null }, { "path": "schedule/2/part/1", "kind": "part", "number": "1", "heading": "REQUIRED DISCLOSURES", "url": null, "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-1", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Holdings in subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-2", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Financial information about subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-3", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Shares of company held by subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-4", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Significant holdings in undertakings other than subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-5", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Significant holdings in undertakings other than subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-6", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Significant holdings in undertakings other than subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-7", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Membership of certain undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-8", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Parent undertaking drawing up accounts for larger group", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-9", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Identification of ultimate parent company", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-10", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/paragraph/11", "kind": "paragraph", "number": "11", "heading": "Construction of references to shares held by company", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-11", "extent": null, "status": null, "parent": "schedule/2/part/1" }, { "path": "schedule/2/part/2", "kind": "part", "number": "2", "heading": "INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”", "url": null, "extent": null, "status": null, "parent": "schedule/2" }, { "path": "schedule/2/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Introduction", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-12", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/2/paragraph/13", "kind": "paragraph", "number": "13", "heading": "Residual interests under pension and employees’ share schemes", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-13", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/2/paragraph/14", "kind": "paragraph", "number": "14", "heading": "Employer’s charges and other rights of recovery", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-14", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/2/paragraph/15", "kind": "paragraph", "number": "15", "heading": "Trustee’s right to expenses, remuneration, indemnity etc.", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-15", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/2/paragraph/16", "kind": "paragraph", "number": "16", "heading": "Meaning of “pension scheme”", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-16", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/2/paragraph/17", "kind": "paragraph", "number": "17", "heading": "Application of provisions to directors", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-2/paragraph-17", "extent": null, "status": null, "parent": "schedule/2/part/2" }, { "path": "schedule/3", "kind": "schedule", "number": "3", "heading": "INFORMATION ABOUT DIRECTORS’ BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)", "url": null, "extent": null, "status": null, "parent": null }, { "path": "schedule/3/part/1", "kind": "part", "number": "1", "heading": "INFORMATION REQUIRED TO BE DISCLOSED", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/paragraph/1", "kind": "paragraph", "number": "1", "heading": "Total amount of directors’ remuneration etc.", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-1", "extent": null, "status": null, "parent": "schedule/3/part/1" }, { "path": "schedule/3/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Compensation to directors for loss of office", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-2", "extent": null, "status": null, "parent": "schedule/3/part/1" }, { "path": "schedule/3/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Sums paid to third parties in respect of directors’ services", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-3", "extent": null, "status": null, "parent": "schedule/3/part/1" }, { "path": "schedule/3/part/2", "kind": "part", "number": "2", "heading": "SUPPLEMENTARY PROVISIONS", "url": null, "extent": null, "status": null, "parent": "schedule/3" }, { "path": "schedule/3/paragraph/4", "kind": "paragraph", "number": "4", "heading": "General nature of obligations", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-4", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Provisions as to amounts to be shown", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-5", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Exclusion of sums liable to be accounted for to company etc.", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-6", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/7", "kind": "paragraph", "number": "7", "heading": "Meaning of “remuneration”", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-7", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/8", "kind": "paragraph", "number": "8", "heading": "Meaning of “long term incentive scheme”", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-8", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/9", "kind": "paragraph", "number": "9", "heading": "Meaning of “shares” and “share option” and related expressions", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-9", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/10", "kind": "paragraph", "number": "10", "heading": "Meaning of “pension scheme” and related expressions", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-10", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/11", "kind": "paragraph", "number": "11", "heading": "References to subsidiary undertakings", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-11", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/3/paragraph/12", "kind": "paragraph", "number": "12", "heading": "Other minor definitions", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-3/paragraph-12", "extent": null, "status": null, "parent": "schedule/3/part/2" }, { "path": "schedule/4", "kind": "schedule", "number": "4", "heading": "COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES", "url": null, "extent": null, "status": null, "parent": null }, { "path": "schedule/4/part/1", "kind": "part", "number": "1", "heading": "THE REQUIRED BALANCE SHEET FORMATS", "url": null, "extent": null, "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/1", "kind": "paragraph", "number": "1", "heading": null, "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-1", "extent": null, "status": null, "parent": "schedule/4/part/1" }, { "path": "schedule/4/part/2", "kind": "part", "number": "2", "heading": "NOTES TO THE ACCOUNTS", "url": null, "extent": null, "status": null, "parent": "schedule/4" }, { "path": "schedule/4/paragraph/2", "kind": "paragraph", "number": "2", "heading": "Preliminary", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-2", "extent": null, "status": null, "parent": "schedule/4/part/2" }, { "path": "schedule/4/paragraph/3", "kind": "paragraph", "number": "3", "heading": "Disclosure of accounting policies", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-3", "extent": null, "status": null, "parent": "schedule/4/part/2" }, { "path": "schedule/4/part/2/crossheading/information-supplementing-the-balance-sheet", "kind": "crossheading", "number": null, "heading": "Information supplementing the balance sheet", "url": null, "extent": null, "status": null, "parent": "schedule/4/part/2" }, { "path": "schedule/4/paragraph/4", "kind": "paragraph", "number": "4", "heading": "Share capital and debentures", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-4", "extent": null, "status": null, "parent": "schedule/4/part/2/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/4/paragraph/5", "kind": "paragraph", "number": "5", "heading": "Share capital and debentures", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-5", "extent": null, "status": null, "parent": "schedule/4/part/2/crossheading/information-supplementing-the-balance-sheet" }, { "path": "schedule/4/paragraph/6", "kind": "paragraph", "number": "6", "heading": "Fixed assets", "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-6", "extent": null, "status": null, "parent": 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