Companies Act 1985

Type Public General Act
Publication 1985-03-11
Last updated 2026-04-07
State In force
Department Statute Law Database
articles Not indexed
Reform history JSON API

Preliminary

Format 2

Format 2

Syndicated loans

Fixed cumulative dividends

Loans

Foreign currency translation

Additional items

Managed funds

Deferred acquisition costs

Determination of fair value

Goodwill

Goodwill

Determination of cost

Determination of cost

Preliminary

Provision for unexpired risks

Long term business provision

General business

Long term business

Equalisation reserves

Accounting on a non-annual basis

Disclosure of accounting policies

Sums denominated in foreign currencies

Assets

Investments

Guarantees and other financial commitments

Separate statement of certain items of income and expenditure

Separate statement of certain items of income and expenditure

Particulars of tax

Particulars of business

Commissions

Miscellaneous matters

Scots land tenure

Staff costs

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Particulars required

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Note:. . .

Where and for how long records to be kept.

Format I

Preliminary

Format 1

Share capital and debentures

Financial instruments

Additional items

Managed funds

Deferred acquisition costs

Valuation

Development costs

Excess of money owed over value received as an asset item

Assets included at a fixed amount

Substitution of original amount where price or cost unknown

Preliminary

Technical provisions

Long term business provision

General business

Equalisation reserves

Accounting on a non-annual basis

Disclosure of accounting policies

Sums denominated in foreign currencies

Reserves and dividends

Assets

Guarantees and other financial commitments

Particulars of tax

Particulars of business

Commissions

Particulars of staff

Financial instruments

Materiality

Provisions

Northern Ireland

Meeting of transferee company

(Scotland Only)

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7A

The Prudential Regulation Authority.

7B

The Bank of England.

Format I

Preliminary

Format 1

Format 1

Additional items

Managed funds

Inclusion of financial instruments at fair value

Development costs

Assets included at a fixed amount

Determination of cost

Preliminary

Long term business

Equalisation reserves

Assets

Guarantees and other financial commitments

Separate statement of certain items of income and expenditure

Particulars of tax

Particulars of business

Particulars of staff

Financial instruments

Scots land tenure

Northern Ireland

Meeting of transferee company

27A

A disclosure for the purpose of enabling or assisting the lead enforcement authority (as defined in section 33(1) of the Estate Agents Act 1979) to exercise its functions under the Estate Agents Act 1979.

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3A

The Commissioners for Her Majesty’s Revenue and Customs.

6A

The Director of the Serious Fraud Office.

7C

The registrar of companies.

7D

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745A

In this Act references to the Bank of England do not include the Bank acting in its capacity as the Prudential Regulation Authority.

Relief from section 56 in respect of group reconstructions.

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