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The Companies Act 1985 contains standard formats for headings required in the primary statements of accounts, being the profit and loss account and balance sheet.


There are different formats for large and small companies.


The article tables the difference between the two.


Small company formats are much easier to prepare, so use them where ever possible.


This table highlights the differences between Schedule 4 and 8 of the Companies Act. Where a space is left blank, Schedule 4 headings are not required in Schedule 8. Where the prescribed description is different, both headings have been included in the table. Headings that are exactly the same in both Schedules for all subheadings have been omitted from the table.

CA Schedule 4

CA Schedule 8

Abbreviated 8A

Format 1

Format 1

 

Before 1 January 2005

  

B. Fixed assets

B. Fixed assets

B. Fixed assets

I. Intangible assets

I. Intangible assets

I. Intangible assets

1. Development costs

  

2. Concessions, patents, licences,

trade marks and similar rights and assets

1. Other intangible assets

 
   

3. Payments on account

  

II. Tangible assets

II. Tangible assets

II. Tangible assets

1. Fixtures, fittings, tools and equipment

  

2. Payments on account and assets in course of construction

  

III. Investments

III. Investments

III. Investments

1. Shares in group undertakings

1. Shares in group undertakings and participating interests

 

2. Loans to group undertakings

2. Loans to group undertakings and undertaking in which the company has a participating interest

 

3. Participating interests

  

4. Loans to undertakings in which the company has a participating interest

  

5. Other investments other than loans

3. Other investments other than loans

 

6. Other loans

4. Other investments

 

7. Own shares

  

C. Current assets

C. Current assets

C. Current assets

I. Stocks

I. Stocks

I. Stocks

1. Raw materials and consumables

1. Stocks

 

2. Work in progress

  

3. Finished goods and goods for resale

  

4. Payments on account

2. Payments on account

 

II. Debtors

II. Debtors

II. Debtors

1. Trade debtors

1. Trade debtors

 

2. Amounts owed by group undertakings

  

3. Amounts owed by undertakings in which the company has a participating interest.

2. Amounts owed by group undertakings and undertakings in which the company has a participating interest

 

4. Other debtors

3. Other debtors

 

5. Called up share capital not paid

  

6. Prepayments and accrued income

 

D. Prepayments and accrued income

III. Investments

  

2. Own shares

  

E. Creditors: amounts falling due within one year

E. Creditors: amounts falling due within one year

E. Creditors: amounts falling due within one year

1. Debenture loans

  

3. Payments received on account

  

5. Bills of exchange payable

  

6. Amounts owed to group undertakings

3. Amounts owed to group undertakings and undertakings in which the company has a participating interest

 

7. Amounts owed to undertakings in which the company has a participating interest.

  

8. Other creditors including taxation and social security

4. Other creditors

 

9. Accruals and deferred income

  

H. Creditors: amounts falling due after more than one year

H. Creditors: amounts falling due after more than one year

H. Creditors: amounts falling due after more than one year

1. Debenture loans

  

3. Payments received on account

  

5. Bills of exchange payable

  

6. Amounts owed to group undertakings

3. Amounts owed to group undertakings and undertakings in which the company has a participating interest

 

7. Amounts owed to undertakings in which the company has a participating interest

  

8. Other creditors including taxation and social security

4. Other creditors

 

I. Provisions for liabilities and charges

I. Provisions for liabilities and charges

I. Provisions for liabilities and charges

1. Pensions and similar obligations

  

2. Taxation, including deferred taxation

  

3. Other provisions

  

IV. Other reserves

IV. Other reserves

IV. Other reserves

1. Capital redemption reserve

  

2. Reserve for own shares

  

3. Reserves provided for by the articles of association

  

 

 

Format 1

Format 1

Abbreviated 8A

After 1 January 2005

  

B. Fixed assets

B. Fixed assets

B. Fixed assets

I. Intangible assets

I. Intangible assets

I. Intangible assets

1. Development costs

  

2. Concessions, patents, licences, trade marks and similar rights and assets

  

3. Goodwill

1. Goodwill

 

4. Payments on account

2. Other intangible assets

 

II. Tangible assets

II. Tangible assets

II. Tangible assets

1. Land and buildings

1. Land and buildings

 

2. Plant and machinery

2. Plant and machinery etc

 

3. Fixtures, fittings, tools and equipment

  

4. Payments on account and assets in course of construction

  

III. Investments

III. Investments

III. Investments

1. Shares in group undertakings

1. Shares in group undertakings and participating interests

 

2. Loans to group undertakings

2. Loans to group undertakings and undertaking in which the company has a participating interest

 

3. Participating interests

  

4. Loans to undertakings in which the company has a participating interest

  

5. Other investments other than loans

3. Other investments other than loans

 

6. Other loans

4. Other investments

 

7. Own shares

  

I. Stocks

I. Stocks

 

C. Current assets

C. Current assets

C. Current assets

1. Raw materials and consumables

1. Stocks

I. Stocks

2. Work in progress

  

3. Finished goods and goods for resale

  

4. Payments on account

2. Payments on account

 

II. Debtors

II. Debtors

II. Debtors (1)

1. Trade debtors

1. Trade debtors

 

2. Amounts owed by group undertakings

  

3. Amounts owed by undertakings in which the company has a participating interest.

2. Amounts owed by group undertakings and undertakings in which the company has a participating interest

 

5. Called up share capital not paid

  

6. Prepayments and accrued income

  

III. Investments

III. Investments

III. Investments

1. Shares in group undertakings

1. Shares in group undertakings

 

2. Own shares

  

3. Other investments

2. Other investments

 

E. Creditors: amounts falling due within one year

E. Creditors: amounts falling due within one year

E. Creditors: amounts falling due within one year

1. Debenture loans

  

2. Bank loans and overdrafts

1. Bank loans and overdrafts

 

3. Payments received on account

  

4. Trade creditors

2. Trade creditors

 

5. Bills of exchange payable

  

6. Amounts owed to group undertakings

  

7. Amounts owed to undertakings in which the company has a participating interest.

3. Amounts owed to group undertakings and undertakings in which the company has a participating interest

 

8. Other creditors including taxation and social security

4. Other creditors

 

9. Accruals and deferred income

  

H. Creditors: amounts falling due after more than one year

H. Creditors: amounts falling due after more than one year

H. Creditors: amounts falling due after more than one year

1. Debenture loans

  

2. Bank loans and overdrafts

1. Bank loans and overdrafts

 

3. Payments received on account

  

4. Trade creditors

2. Trade creditors

 

5. Bills of exchange payable

  

6. Amounts owed to group undertakings

  

7. Amounts owed to undertakings in which the company has a participating interest

3. Amounts owed to group undertakings and undertakings in which the company has a participating interest

 

8. Other creditors including taxation and social security

4. Other creditors

 

9 or J. Accruals and deferred income

J Accruals and deferred income

J Accruals and deferred income

I. Provisions for liabilities

I. Provisions for liabilities

I. Provisions for liabilities

1. Pensions and similar obligations

  

2. Taxation, including deferred taxation

  

3. Other provisions

  

IV. Other reserves

IV. Other reserves

IV. Other reserves

1. Capital redemption reserve

  

2. Reserve for own shares

  

3. Reserves provided for by the articles of association

  

4. Other reserves

  
 
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