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Statutory Instruments

2008 No. 409

COMPANIES

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

Made

19th February 2008

Coming into force

6th April 2008

Contents

Go to Preamble

  1. PART 1

    INTRODUCTION

    1. 1. Citation and interpretation

    2. 2. Commencement and application

  2. PART 2

    FORM AND CONTENT OF INDIVIDUAL ACCOUNTS

    1. 3. Companies Act individual accounts

    2. 4. Information about related undertakings (Companies Act or IAS individual accounts)

    3. 5. Information about directors’ benefits: remuneration (Companies Act or IAS individual accounts)

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

  3. PART 3

    DIRECTORS’ REPORT

    1. 7. Directors’ report

  4. PART 4

    FORM AND CONTENT OF GROUP ACCOUNTS

    1. 8. Companies Act group accounts

    2. 9. Information about directors’ benefits: remuneration (Companies Act or IAS group accounts)

    3. 10. Information about related undertakings (Companies Act or IAS group accounts)

    4. 11. Accounts for delivery to registrar of companies (Companies Act group accounts)

  5. PART 5

    INTERPRETATION

    1. 12. Definition of “provisions”

    2. 13. General interpretation

    1. SCHEDULE 1

      COMPANIES ACT INDIVIDUAL ACCOUNTS

      1. PART 1

        GENERAL RULES AND FORMATS

      2. PART 2

        ACCOUNTING PRINCIPLES AND RULES

      3. PART 3

        NOTES TO THE ACCOUNTS

    2. SCHEDULE 2

      INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY NOT PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS INDIVIDUAL ACCOUNTS)

      1. PART 1

        REQUIRED DISCLOSURES

      2. PART 2

        INTERPRETATION OF REFERENCES TO “BENEFICIAL INTEREST”

    3. SCHEDULE 3

      INFORMATION ABOUT DIRECTORS’ BENEFITS: REMUNERATION (COMPANIES ACT OR IAS ACCOUNTS)

      1. PART 1

        INFORMATION REQUIRED TO BE DISCLOSED

      2. PART 2

        SUPPLEMENTARY PROVISIONS

    4. SCHEDULE 4

      COMPANIES ACT ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES

      1. PART 1

        THE REQUIRED BALANCE SHEET FORMATS

      2. PART 2

        NOTES TO THE ACCOUNTS

    5. SCHEDULE 5

      MATTERS TO BE DEALT WITH IN DIRECTORS’ REPORT

    6. SCHEDULE 6

      GROUP ACCOUNTS

      1. PART 1

        FORM AND CONTENT OF COMPANIES ACT GROUP ACCOUNTS

      2. PART 2

        INFORMATION ABOUT RELATED UNDERTAKINGS WHERE COMPANY PREPARING GROUP ACCOUNTS (COMPANIES ACT OR IAS GROUP ACCOUNTS)

    7. SCHEDULE 7

      INTERPRETATION OF TERM “PROVISIONS”

      1. PART 1

        MEANING FOR PURPOSES OF THESE REGULATIONS

      2. PART 2

        MEANING FOR PURPOSES OF PARTS 18 AND 23 OF THE 2006 ACT

    8. SCHEDULE 8

      GENERAL INTERPRETATION

Go to Explanatory Note

The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 396(3), 404(3), 409(1) to (3), 412(1) to (3), 416(4), 444(3)(a) and (b), 677(3)(a), 712(2)(b)(i), 836(1)(b)(i) and 1292(1)(a) and (c) of the Companies Act 2006(1).

In accordance with sections 473(3) and 1290 of the Companies Act 2006 a draft of this instrument was laid before Parliament and approved by a resolution of each House of Parliament.

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