The Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008

[^key-ad1833f1dcfa97464c6ed0ad108ec6b0]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(d)(iii) (with reg. 3)

[^key-3ef5972fbe22f210ae6c9dc69b1d5569]: Words in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(i) (with reg. 3)

[^key-c0cd0f74fbc226442c3ed28a6443ab8f]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(vi) (with reg. 3)

[^key-4788d80173fe68a0f888fce2ff5cb269]: Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(ii) (with reg. 3)

[^key-4682e675350914950d5ec95990760b00]: Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(iii) (with reg. 3)

[^key-e108aad0e0b2f24f485ae971684dc4d9]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(iv) (with reg. 3)

[^key-4955477ac18589d0621dc4774d74e951]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(e)(v) (with reg. 3)

[^key-32e6546911390583bae992f2c19f3a41]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(f) (with reg. 3)

[^key-019b6a72fa6b220993af90558e281880]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(g) (with reg. 3)

[^key-3a31ea6e131bab66321db8632d9ce8c7]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(h) (with reg. 3)

[^key-40a01b7fcee66b94592f6b97136e4c95]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(i) (with reg. 3)

[^key-7397b1793193bdb01ca20940a1346480]: Word in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(j) (with reg. 3)

[^key-5054ffdb8cea2a32e3cdbbd6d4a5e276]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(j) (with reg. 3)

[^key-e6245899235bf44d2fe9bfa95bee9be9]: Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(3)(k) (with reg. 3)

[^key-4233a0f462d797449105f9e1fa55333e]: Words in Sch. 1 Pt. 1 Section C substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(4) (with reg. 3)

[^key-764223d48a202dff2049f9d3f18a0c6e]: Sch. 1 para. 15A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(c) (with reg. 3)

[^key-c0093dd490e21fe8acbb699bdfea60b8]: Words in Sch. 1 para. 12 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(a) (with reg. 3)

[^key-59305fe64519261a85e4cd213e4e5fb2]: Word in Sch. 1 para. 13 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(b)(i) (with reg. 3)

[^key-2c083a0336bf83380cc91fce9839c2a4]: Word in Sch. 1 para. 13(b) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(b)(ii) (with reg. 3)

[^key-590c2a78cd62e443743657070af27849]: Sch. 1 para. 19(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(a) (with reg. 3)

[^key-cd120adb0e9363fc76b824b80e4a0373]: Sch. 1 para. 20(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(b) (with reg. 3)

[^key-89361923fa7c84f9b23fa17291f195fd]: Sch. 1 paras. 21, 22 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(c) (with reg. 3)

[^key-f94010e4aa743438c4e3fd51405e24e2]: Words in Sch. 1 para. 27(1) added (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(d) (with reg. 3)

[^key-5a78812a485121942b0d4c44bceaf3d8]: Words in Sch. 1 para. 28(2)(d) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(e) (with reg. 3)

[^key-b3c6193dee905b88a9adbf2e9e06c5a6]: Sch. 1 para. 29A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(3)(f) (with reg. 3)

[^key-5be0fcaaf0c56cd0ddac40e73ed2cabf]: Sch. 1 para. 32(4)(5) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(4)(a) (with reg. 3)

[^key-3d8f0d10b395a33a0aa5fa3bade7036f]: Words in Sch. 1 para. 34(2) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(4)(b) (with reg. 3)

[^key-9a8585775ebbcd25417c349b21831d74]: Sch. 1 para. 34(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(4)(c) (with reg. 3)

[^key-136c82f95442ebb508d70148f1503422]: Words in Sch. 1 para. 35(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(4)(d)(i) (with reg. 3)

[^key-b0510fd6218e5ec568a86610d7e1e7a6]: Words in Sch. 1 para. 35(2) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(4)(d)(ii) (with reg. 3)

[^key-6e2d0f7486b5619a88142d11e1e96bcd]: Sch. 1 para. 36(4) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(5)(a) (with reg. 3)

[^key-d91d9c2799cbf402e5f42dd5f8d8ffc2]: Sch. 1 para. 39 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(5)(b) (with reg. 3)

[^key-f8fbf479a859f8b8701aeb6b1ebca935]: Sch. 1 para. 41(2) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(5)(c) (with reg. 3)

[^key-545d855437cd95b56b003a7307db5779]: Sch. 1 paras. 64-66 inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(21) (with reg. 3)

[^key-a0e51aa972052a1c2513706d77f9796f]: Sch. 2 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 19 (with reg. 3)

[^key-f9b20eb04d945aece2e8400acf950f8c]: Sch. 3 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 20 (with reg. 3)

[^key-1f8d3622203922ccc3c3d573a33a5005]: Sch. 4 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 21 (with reg. 3)

[^key-a8ea5c206d7f592a0282f2d778fb4957]: Sch. 6 para. 16A inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(8) (with reg. 3)

[^key-fe35be8346ffeebac041affd21ea334c]: Sch. 6 paras. 20A, 20B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(12) (with reg. 3)

[^key-dd269dd307ac7c7f9fb393bdc2680fed]: Sch. 1 para. 13(c) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 17(2)(b)(iii) (with reg. 3)

[^key-ebe2968f76cdadefeb739b2c418ad92d]: Sch. 7 paras. 2A, 2B inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 24 (with reg. 3)

[^key-b05cfabd17a8afe1077fc6f9dec88520]: Reg. 3(2) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 14(2) (with reg. 3)

[^key-68277e1b73becb188ba0423e3f5c8d3a]: Reg. 4 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 14(3) (with reg. 3)

[^key-9e616aa10ad046b6f1145aaf0d6538dd]: Reg. 5 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 14(4) (with reg. 3)

[^key-b13074c207851bb5a0fa51f2ce6dd1a9]: Reg. 6 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 14(5) (with reg. 3)

[^key-28381d4a26cf8f82b19be09ff187035d]: Words in reg. 8 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 15(2) (with reg. 3)

[^key-fcc2c85ce9dd7fe40f4e335b33873259]: Reg. 9 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 15(3) (with reg. 3)

[^key-a55217c622e1116b03f3ee5056df08e4]: Reg. 11(a) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 15(4) (with reg. 3)

[^key-fdd770b01d4d4041614f142fec2c59d7]: Sch. 1 para. 42 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(2) (with reg. 3)

[^key-ec90dd47e503a4eb19e78263eb4f66d2]: Sch. 1 para. 43 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(3) (with reg. 3)

[^key-ecddf64f5e508a453021535c8be81a52]: Words in Sch. 1 para. 45 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(4) (with reg. 3)

[^key-8275f379f1391c9502474080e7fdbecd]: Sch. 1 para. 46 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(5) (with reg. 3)

[^key-f0cf7d3a82f97596b542054306d7c655]: Sch. 1 para. 47 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(6) (with reg. 3)

[^key-2b4c000edea823f2647103c86dbf156e]: Sch. 1 para. 50 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(7) (with reg. 3)

[^key-02c67af161a132bf7b822f845af5d7cc]: Sch. 1 para. 51 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(8) (with reg. 3)

[^key-5eb767e7f4da82cdad6939234c75198d]: Sch. 1 para. 52 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(9) (with reg. 3)

[^key-3ddb20f77e3692263048475241300e2d]: Sch. 1 para. 53 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(10) (with reg. 3)

[^key-9a31ad18f003e292c0477ed7b25a4620]: Sch. 1 para. 54 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(11) (with reg. 3)

[^key-1ece039e7b8ef2c32822470bd3ed4dfb]: Words in Sch. 1 para. 55(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(12) (with reg. 3)

[^key-b427c5cc95bde61efa31b262aca0c0cb]: Sch. 1 para. 56 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(13) (with reg. 3)

[^key-87f2860fe11748b55145becf43a3cd5b]: Sch. 1 para. 57 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(14) (with reg. 3)

[^key-2d4f86c5d088e42c716e94a966a31148]: Sch. 1 para. 58 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(15) (with reg. 3)

[^key-a17057a88787bcb2cafce3b291a6c12c]: Sch. 1 para. 59 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(16) (with reg. 3)

[^key-223d189f25680fe3f71e41b2398dc8af]: Sch. 1 para. 60 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(17) (with reg. 3)

[^key-2dd302fc3aee32f1ba176e34a6efb809]: Sch. 1 para. 61(2) substituted for Sch. 1 para. 61(2)(3) (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(18) (with reg. 3)

[^key-f88598b85b08b887fd75977c8ef67cae]: Sch. 1 para. 62 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(19) (with reg. 3)

[^key-43521d05b89615b2e2d714257583ce1d]: Sch. 1 para. 63 omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 18(20) (with reg. 3)

[^key-81b0aa242804d9928c738aa48c91483f]: Sch. 6 para. 1(1A) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(3) (with reg. 3)

[^key-b6163b638e361d77ece2db65e41d8719]: Words in Sch. 6 para. 1(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(2) (with reg. 3)

[^key-6d2bffdf00d8086c8b93c1f35f09ac2d]: Word in Sch. 6 para. 1(3)(a) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(4)(a) (with reg. 3)

[^key-2c5b763b45f1179b63dce1e7772bd6de]: Sch. 6 para. 1(3)(c)(d) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(4)(b) (with reg. 3)

[^key-3589a7e618c4bebd9e6a148c7f02fcf8]: Sch. 6 para. 2(1A) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(5) (with reg. 3)

[^key-4397415d6552f9db8e43daeff1816b17]: Sch. 6 para. 9(6) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(6) (with reg. 3)

[^key-a0ed27509f03313dbe17d4e652b1fa6d]: Sch. 6 para. 10 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(7) (with reg. 3)

[^key-2907e46a2b4b64f99effc1c56435dba7]: Sch. 6 para. 17 substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(9) (with reg. 3)

[^key-2c1ea2d894ad8ffebd5fbc9117c7b8a2]: Sch. 6 para. 18(3) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(11) (with reg. 3)

[^key-a7f4085c6a0ec178161d2b8736615fdc]: Words in Sch. 6 para. 18(2) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 22(10) (with reg. 3)

[^key-94469efdc72a1e965e0adcce9c7d4355]: Sch. 6 para. 22(3)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(2) (with reg. 3)

[^key-85ca1671b1d4624a97102797e89f3657]: Sch. 6 para. 26(1)(b) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(3) (with reg. 3)

[^key-9223824bc7cecb2dda9e759ea54e9307]: Words in Sch. 6 para. 26(1)(d) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(4) (with reg. 3)

[^key-0ce7f43f58f06a76b2e575b6dcd54852]: Sch. 6 para. 27(3)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(5) (with reg. 3)

[^key-6f1f9d5642a81699ca8ecf7139dd7988]: Sch. 6 para. 29(2)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(6) (with reg. 3)

[^key-ad31c77311c70d0be556eba22f0d3ea8]: Sch. 6 para. 32(2)(a) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 23(7) (with reg. 3)

[^key-8081d93ddf3f4cda01f77340b10c8e38]: Sch. 8 para. 2(1) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 25(2) (with reg. 3)

[^key-25246d389f349d4dfe9daec1c20cfceb]: Words in Sch. 8 para. 8(5) omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 25(3) (with reg. 3)

[^key-14d25dfcf22a3ca57453726d5fddc43e]: Words in Sch. 8 para. 11(3) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 25(4) (with reg. 3)

[^key-ddad1e64a9642f9655dec9c0ce83ba12]: Sch. 1 para. 20(1A) inserted (with effect in accordance with reg, 2(2)(3) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) (No. 2) Regulations 2015 (S.I. 2015/1672), regs. 2(1), 3(2)

[^key-f5e6688714bd0d26868a34469aec96fe]: Reg. 5A applied (with modifications) by S.I. 2008/1912, reg. 5A (as inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 32)

[^key-b2847bc06bd225c9fc63bbcff27a581e]: Sch. 8 amendment to earlier affecting provision S.I. 2008/1912, Sch. 5 (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 45

[^key-bd6ac1e82ecb6bd52395c5f6cfca27cd]: Words in Sch. 1 para. 1(3) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Companies, Partnerships and Groups (Accounts and Reports) Regulations 2015 (S.I. 2015/980), regs. 2(1), 16(2)(b) (with reg. 3)

[^key-c689a0f6eb55e5d97484ce58e23341a3]: Words in Sch. 1 para. 36(4) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 56(a) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-c5820221dce7807bf093d02eeb0fb669]: Words in Sch. 1 para. 66(5) substituted (31.12.2020) by The International Accounting Standards and European Public Limited-Liability Company (Amendment etc.) (EU Exit) Regulations 2019 (S.I. 2019/685), reg. 1(2), Sch. 1 para. 56(b) (with reg. 1(3)(4)) (as amended by S.I. 2020/523, regs. 1(2), 22); 2020 c. 1, Sch. 5 para. 1(1)

[^key-b124627963f60c8f42487c15779ac753]: Word in Sch. 5 para. 3(1) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 1(a) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-46a050a3916dad5722c72d708fd054a1]: Word in Sch. 5 para. 3(4) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 1(b)(i) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-0d9f7076f4d90594de6b9398c8167c89]: Words in Sch. 5 para. 3(4) substituted (31.12.2020 with effect in relation to financial years beginning on or after IP completion day) by The Accounts and Reports (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/145), regs. 1(2)(b), 2, Sch. 3 para. 1(b)(ii) (with reg. 7(2)) (as amended by S.I. 2020/523, regs. 1(2), 10, 11); 2020 c. 1, Sch. 5 para. 1(1)

[^key-e8eb2f2227006ad26f3d46714c9e4e5f]: Words in Sch. 1 para. 1(3) omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 58(2), 219(1)(2)(b)

[^key-9dfdbb8536b8c90d16f4948d3e19eecc]: Sch. 1 para. 1A omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 58(3), 219(1)(2)(b)

[^key-8c40ca52de8893a1731ad9e41de65400]: Words in Sch. 1 para. 1B(2) omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 58(4), 219(1)(2)(b)

[^key-65ebbb43ce78476f6f47e1a470d2b5e7]: Words in Sch. 1 para. 1C omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 58(5)(a), 219(1)(2)(b)

[^key-eac65af050d3d0b1c29d7549afb0cf38]: Words in Sch. 1 para. 1C omitted (26.10.2023 for specified purposes) by virtue of Economic Crime and Corporate Transparency Act 2023 (c. 56), ss. 58(5)(b), 219(1)(2)(b)

[^key-f9c32844e303c3a9746df27aa94abc72]: Sch. 5 para. 5 omitted (6.4.2025 with effect in relation to financial years beginning on or after 6.4.2025) by virtue of The Companies (Accounts and Reports) (Amendment and Transitional Provision) Regulations 2024 (S.I. 2024/1303), regs. 1(2), 4(2)

Realised losses

6

The specified provisions for the purposes of section 841(2)(a) of the 2006 Act (Companies Act accounts: treatment of provisions as realised losses) are provisions of any of the kinds mentioned in paragraphs 1 and 2 of this Schedule.

Companies Act individual accounts: micro-entities – notes to the accounts

5A

Nothing in Schedule 1, 2 or 3 to these Regulations requires the Companies Act individual accounts of a company for a financial year in which the company qualifies as a micro-entity (see sections 384A and 384B of the 2006 Act) to contain any information by way of notes to the accounts, except that the company is required to disclose by way of notes to the accounts the information required by paragraph 57 in Part 3 of Schedule 1.

Accounts for delivery to registrar of companies (Companies Act individual accounts)

2A

Where in accordance with paragraph 1(1A) a company's balance sheet or profit and loss account for any financial year has been prepared by reference to one of the formats in Section C, the company's directors must use the same format in preparing Companies Act individual accounts for subsequent financial years, unless in their opinion there are special reasons for a change.

SECTION C — THE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES

A Called up share capital not paid

B Fixed assets

C Current assets

D Prepayments and accrued income

E Creditors: amounts falling due within one year

F Net current assets (liabilities)

G Total assets less current liabilities

H Creditors: amounts falling due after more than one year

I Provisions for liabilities

J Accruals and deferred income

K Capital and reserves

ASSETS

A Called up share capital not paid

B Fixed assets

C Current Assets

D Prepayments and accrued income

CAPITAL, RESERVES AND LIABILITIES

A Capital and reserves

B Provisions for liabilities

C Creditors (1)

D Accruals and deferred income

Notes on the balance sheet formats

(1) Creditors

(Format 2, item C under Liabilities)

Aggregate amounts falling due within one year and after one year must be shown separately.

A Turnover

B Other income

C Cost of raw materials and consumables

D Staff costs

E Depreciation and other amounts written off assets

F Other charges

G Tax

H Profit or loss

1A

• (1) Where appropriate to the circumstances of a company's business, the company's directors may, with reference to one of the formats in Section B, draw up an abridged balance sheet showing only those items in that format preceded by letters and roman numerals, provided that—

• (a) in the case of format 1, note (5) of the notes to the formats is complied with,

• (b) in the case of format 2, notes (5) and (10) of those notes are complied with, and

• (c) all of the members of the company have consented to the drawing up of the abridged balance sheet.

• (2) Where appropriate to the circumstances of a company's business, the company's directors may, with reference to one of the formats in Section B, draw up an abridged profit and loss account, combining under one item called “Gross profit or loss”—

• (a) items 1, 2, 3 and 6 in the case of format 1, and

• (b) items 1 to 5 in the case of format 2

provided that, in either case, all of the members of the company have consented to the drawing up of the abridged profit and loss account.

• (3) Such consent as is referred to in sub-paragraphs (1) and (2) may only be given as regards the preparation of, as appropriate, the balance sheet or profit and loss account in respect of the preceding financial year.

• (4) Sub-paragraphs (1) and (2) do not apply in relation to the preparation of, as appropriate, a company's balance sheet or profit and loss account for a particular financial year if the company was a charity at any time within that year.

1B

• (1) The company's directors may adapt one of the balance sheet formats in Section B so to distinguish between current and non-current items in a different way, provided that—

• (a) the information given is at least equivalent to that which would have been required by the use of such format had it not been thus adapted, and

• (b) the presentation of those items is in accordance with generally accepted accounting principles or practice.

• (2) The company's directors may, otherwise than pursuant to paragraph 1A(2), adapt one of the profit and loss account formats in Section B, provided that—

• (a) the information given is at least equivalent to that which would have been required by the use of such format had it not been thus adapted, and

• (b) the presentation is in accordance with generally accepted accounting principles or practice.

1C

So far as is practicable, the following provisions of Section A of this Part of this Schedule apply to the balance sheet or profit or loss account of a company notwithstanding any such abridgment or adaptation pursuant to paragraph 1A or 1B.

9A

Where an asset or liability relates to more than one item in the balance sheet, the relationship of such asset or liability to the relevant items must be disclosed either under those items or in the notes to the accounts.

15A

The opening balance sheet for each financial year shall correspond to the closing balance sheet for the preceding financial year.

Intangible Assets

Equity method in respect of participating interests

29A

• (1) Participating interests may be accounted for using the equity method.

• (2) If participating interests are accounted for using the equity method—

• (a) the proportion of profit or loss attributable to a participating interest and recognised in the profit and loss account may be that proportion which corresponds to the amount of any dividends, and

• (b) where the profit attributable to a participating interest and recognised in the profit and loss account exceeds the amount of any dividends, the difference must be placed in a reserve which cannot be distributed to shareholders.

• (3) The reference to “dividends” in sub-paragraph (2) includes dividends already paid and those whose payment can be claimed.

Information about revalued fixed assets

Post balance sheet events

64

The nature and financial effect of material events arising after the balance sheet date which are not reflected in the profit and loss account or balance sheet must be stated.

Parent undertaking information

65

Where the company is a subsidiary undertaking, the following information must be given in respect of the parent undertaking of the smallest group of undertakings for which group accounts are drawn up of which the company is a member—

• (a) the name of the parent undertaking which draws up the group accounts,

• (b) the address of the undertaking's registered office (whether in or outside the United Kingdom), or

• (c) if it is unincorporated, the address of its principal place of business.

Related party transactions

66

• (1) Particulars may be given of transactions which the company has entered into with related parties, and must be given if such transactions are material and have not been concluded under normal market conditions with—

• (a) owners holding a participating interest in the company;

• (b) companies in which the company itself has a participating interest; and

• (c) the company's directors.

• (2) Particulars of the transactions required to be disclosed under sub-paragraph (1) must include—

• (a) the amount of such transactions,

• (b) the nature of the related party relationship, and

• (c) other information about the transactions necessary for an understanding of the financial position of the company.

• (3) Information about individual transactions may be aggregated according to their nature, except where separate information is necessary of an understanding of the effects of the related party transactions on the financial position of the company.

• (4) Particulars need not be given of transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly-owned by such a member.

• (5) In this paragraph, “related party” has the same meaning as in UK-adopted international accounting standards .

16A

Where an acquisition has taken place in the financial year and the merger method of accounting has been adopted, the notes to the accounts must also disclose—

• (a) the address of the registered office of the undertaking acquired (whether in or outside the United Kingdom),

• (b) the name of the party referred to in paragraph 10(a),

• (c) the address of the registered office of that party (whether in or outside the United Kingdom), and

• (d) the information referred to in paragraph 11(6).

Non-controlling interests

Deferred tax balances

20A

Deferred tax balances must be recognised on consolidation where it is probable that a charge to tax will arise within the foreseeable future for one of the undertakings included in the consolidation.

Related Party Transactions

20B

Paragraph 66 of Schedule 1 to these Regulations applies to transactions which the parent company, or other undertakings included in the consolidation, have entered into with related parties, unless they are intra-group transactions.

2A

At the balance sheet date, a provision must represent the best estimate of the expenses likely to be incurred or, in the case of a liability, of the amount required to meet that liability.

2B

Provisions must not be used to adjust the values of assets.