{
  "url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-1",
  "json_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008/schedule-4/paragraph-1.json",
  "legislation": "ukdsi/2008/9780110806426",
  "legislation_title": "The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/draft-small-companies-and-groups-accounts-and-directors-report-regulations-2008",
  "path": "schedule/4/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A company may deliver to the registrar a copy of the balance sheet showing the items listed in either of the balance sheet formats set out below, in the order and under the headings and sub-headings given in the format adopted, but in other respects corresponding to the full balance sheet.\n(2) The copy balance sheet must contain in a prominent position a statement that it has been prepared in accordance with the provisions applicable to companies subject to the small companies regime.\nBalance sheet formats\nFormat 1\nA.\nCalled up share capital not paid\nB.\nFixed assets\nI.\nIntangible assets\nII.\nTangible assets\nIII.\nInvestments\nC.\nCurrent assets\nI.\nStocks\nII.\nDebtors (1)\nIII.\nInvestments\nIV.\nCash at bank and in hand\nD.\nPrepayments and accrued income\nE.\nCreditors: amounts falling due within one year\nF.\nNet current assets (liabilities)\nG.\nTotal assets less current liabilities\nH.\nCreditors: amounts falling due after more than one year\nI.\nProvisions for liabilities\nJ.\nAccruals and deferred income\nK.\nCapital and reserves\nI.\nCalled up share capital\nII.\nShare premium account\nIII.\nRevaluation reserve\nIV.\nOther reserves\nV.\nProfit and loss account\nBalance sheet formats\nFormat 2\nASSETS\nA.\nCalled up share capital not paid\nB.\nFixed assets\nI.\nIntangible assets\nII.\nTangible assets\nIII.\nInvestments\nC.\nCurrent assets\nI.\nStocks\nII.\nDebtors (1)\nIII.\nInvestments\nIV.\nCash at bank and in hand\nD.\nPrepayments and accrued income\nLIABILITIES\nA.\nCapital and reserves\nI.\nCalled up share capital\nII.\nShare premium account\nIII.\nRevaluation reserve\nIV.\nOther reserves\nV.\nProfit and loss account\nB.\nProvisions for liabilities\nC.\nCreditors (2)\nD.\nAccruals and deferred income\nNotes on the balance sheet formats\n(1)\nDebtors\n(Formats 1 and 2, items C.II.)\nThe aggregate amount of debtors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.\n(2)\nCreditors\n(Format 2, Liabilities item C.)\nThe aggregate amount of creditors falling due within one year and of creditors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2008/9780110806426/schedule/4/paragraph/1",
    "retrieved_at": "2026-10-30T15:17:09.453449+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."
}