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The Companies (Northern Ireland) Order 1986 (revoked)
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Changes over time for: PART I
Version Superseded: 06/04/2008
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- 01/01/2006- Amendment
- 01/01/2006
Point in time - 06/04/2008- Amendment
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There are currently no known outstanding effects for the The Companies (Northern Ireland) Order 1986 (revoked), PART I.
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PART IF3N.I.BALANCE SHEET FORMATS
F3Order repealed (prosp.) by Companies Act 2006 (c. 46), ss. 1284(2), 1295, 1300(2), Sch. 16 and the repeal being partly in force, as to which see individual Articles (with savings (with adaptations) by Companies Act 2006 (Commencement No. 6, Saving and Commencement Nos. 3 and 5 (Amendment)) Order 2008 (S.I. 2008/674), arts. 2(3), {4}, Sch. 2) and subject to amendments (6.4.2008) by Companies Act 2006 (Consequential Amendments etc) Order 2008 (S.I. 2008/948), arts. 2(2), 3(1)(b)(2), Sch. 1 paras. 135, 147, 148 {Sch. 2 Note 1} (with arts. 6, 11, 12) and subject to amendments (6.4.2008) by S.R. 2008/133, {regs. 2, 3}
1. A small 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 in paragraph 2 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.
2. The formats referred to in paragraph 1 are as follows—
Balance Sheet Formats
Format 1
A. Called-up share capital not paid
B. Fixed assets
I Intangible assets
II Tangible assets
III Investments
C. Current assets
I Stocks
II Debtors (1)
III Investments
IV Cash at bank and in hand
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. [F1Provisions for liabilities]
F1SR 2004/496
J. Accruals and deferred income
K. Capital and reserves
I Called up share capital
II Share premium account
III Revaluation reserve
IV Other reserves
V Profit and loss account
Balance Sheet Formats
Format 2
ASSETS
A. Called up share capital not paid
B. Fixed assets
I Intangible assets
II Tangible assets
III Investments
C. Current assets
I Stocks
II Debtors (1)
III Investments
IV Cash at bank and in hand
D. Prepayments and accrued income
LIABILITIES
A. Capital and reserves
I Called up share capital
II Share premium account
III Revaluation reserve
IV Other reserves
V Profit and loss account
B. [F2Provisions for liabilities]
F2SR 2004/496
C. Creditors (2)
D. Accrurals and deferred income
Notes on the balance sheet formats
(1)
Debtors
(Formats 1 and 2, item C.II.)
The aggregate amount of debtors falling due after more than one year shall be shown separately, unless it is disclosed in the notes to the accounts.
(2)
Creditors
(Format 2, Liabilities C.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year shall be shown separately, unless it is discovered in the notes to the accounts.
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