Northern Ireland Statutory Rule SI 1997/436 United Kingdom

Companies (1986 Order) (Accounts of Small and Medium-sized Companies and Minor Accounting Amendments) Regulations (Northern Ireland) 1997

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Trader15 Director or Officer3

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Trader — also bound by 825 other Acts
Companies Act 2006 243 duties
Companies Act 1985 85 duties
Director or Officer — also bound by 429 other Acts
Companies Act 2006 126 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

sch. 1 para. 1 (1) Subject to the following provisions of this Schedule— Regulated
  • Present company accounts using prescribed format itemsTrader
sch. 1 para. 16 sch. 1 para. 16 Regulated
  • Determine amounts in accounts using specified rulesTrader
sch. 1 para. 2 (1) Where in accordance with paragraph 1 a small company’s... Regulated
  • Maintain consistent accounts format and disclose any changesDirector or Officer
sch. 1 para. 21 Rules for determining particular fixed asset items Regulated
  • Depreciate goodwill systematically over its useful economic life and disclose in accountsTrader
sch. 1 para. 3 (1) Any item required in accordance with paragraph 1 to... Regulated
  • Prepare small company accounts using adapted formats and show key itemsDirector or Officer
sch. 1 para. 9 sch. 1 para. 9 Regulated
  • Apply the prescribed accounting principles to small company accountsTrader
36 other provisions — procedural and definitional
sch. 1 para. 11 sch. 1 para. 11
sch. 1 para. 18 General rules
sch. 1 para. 19 General rules
sch. 1 para. 20 Rules for determining particular fixed asset items
sch. 1 para. 22 sch. 1 para. 22
sch. 1 para. 4 (1) In respect of every item shown in a small...
sch. 1 para. 5 Amounts in respect of items representing assets or income may...
sch. 2 sch. 2
s.001 Citation, commencement and interpretation
s.002 Special provisions for small companies
s.003 Special provisions for medium-sized companies
s.004 Cases in which special provisions do not apply
s.005 Special auditors' report
s.006 Group accounts prepared by small company
s.006 References in this Part to the items listed in any... (opens in a new tab)
s.007 Minor and consequential amendments
s.007 A number in brackets following any item in any of... (opens in a new tab)
s.008 In the notes following the formats— (a) the heading of... (opens in a new tab)
s.009 Called up share capital (opens in a new tab)
s.010 Creditors (Format 2, items C.1 to 4.) Amounts falling due... (opens in a new tab)
s.011 Amounts written off in investments (opens in a new tab)
s.012 Other interest receivable and similar income (12) (opens in a new tab)
s.013 Profit or loss for the financial year. (opens in a new tab)
s.014 Formats 1 and 3 (opens in a new tab)
s.015 If it appears to the directors of a small company... (opens in a new tab)
s.016 Subject to section C, the amounts to be included in... (opens in a new tab)
s.017 General rules (opens in a new tab)
s.018 In the case of any fixed asset which has a... (opens in a new tab)
s.019 (1) Where a fixed asset investment of a description falling... (opens in a new tab)
s.020 Rules for determining particular fixed asset items (opens in a new tab)
s.021 (1) The application of paragraphs 17 to 19 in relation... (opens in a new tab)
s.022 Subject to paragraph 23, the amount to be included in... (opens in a new tab)
s.s.a Called up share capital not paid (1)
s.s.b Fixed assets (I) Intangible assets (1) Goodwill (2)
s.s.c Current assets (I) Stocks (II) Debtors (1)
s.s.d Prepayments and accrued income
Schedules

Schedules

12 of 58 shown
s.sch001 Excess of money owed over value received as an asset item Regulated
  • Write off excess debt over consideration as asset and discloseTrader
s.sch001 (1) Where the value of any asset of a small... Regulated
  • Use revalued asset figures in accounts instead of historical costTrader
s.sch001 The accounting policies adopted by the company in determining the... Regulated
  • State accounting policies in your company accountsTrader
s.sch001 If the company has allotted any shares during the financial... Regulated
  • Report details of shares allotted during the financial yearTrader
s.sch001 Fixed assets Regulated
  • Disclose fixed asset movements and depreciation in your accountsTrader
s.sch001 Investments Regulated
  • Disclose listed investments and market values in balance sheetTrader
s.sch001 Reserves and provisions Regulated
  • Disclose movements in reserves and provisions in your accountsTrader
s.sch001 Particulars of turnover Regulated
  • Disclose percentage of turnover from non-UK markets in your accountsDirector or Officer
s.sch002 The accounting policies adopted by the company in determining the... Regulated
  • State your accounting policies in your annual accountsTrader
s.sch002 If the company has allotted any shares during the financial... Regulated
  • Disclose share allotment details in annual accountsTrader
s.sch002 Fixed assets Regulated
  • Report fixed asset movements and depreciation in your accountsTrader
s.sch002 Details of indebtedness Regulated
  • Disclose long-term and secured debts in annual accountsTrader
46 other schedules
s.sch001 (1) If the net realisable value of any current asset...
s.sch001 Assets included at a fixed amount
s.sch001 Determination of purchase price or production cost
s.sch001 (1) Subject to the qualification mentioned below, the purchase price...
s.sch001 Substitution of original stated amount where price or cost unknown
s.sch001 (1) The rules set out in section B are referred...
s.sch001 Subject to paragraphs 32 to 34, the amounts to be...
s.sch001 (1) Intangible fixed assets, other than goodwill, may be included...
s.sch001 Additional information to be provided in case of departure from historical cost accounting rules
s.sch001 (1) With respect to any determination of the value of...
s.sch001 Any information required in the case of any small company...
s.sch001 Paragraphs 38 to 47 require information which either supplements the...
s.sch001 Share capital and debentures
s.sch001 Where any fixed assets of the company (other than listed...
s.sch001 Details of indebtedness
s.sch001 If any fixed cumulative dividends on the company’s shares are...
s.sch001 Guarantees and other financial commitments
s.sch001 Miscellaneous matters
s.sch001 Paragraphs 49 and 50 require information which either supplements the...
s.sch001 Miscellaneous matters
s.sch001 (1) Where sums originally denominated in foreign currencies have been...
s.sch001 The following paragraphs apply for the purposes of this Schedule...
s.sch001 Historical cost accounting rules
s.sch001 Listed investments
s.sch001 Loans
s.sch001 Materiality
s.sch001 Provisions
s.sch001 References to provisions for liabilities or charges are to any...
s.sch001 Staff costs
s.sch001 Creditors: amounts falling due within one year
s.sch001 Net current assets (liabilities) (8)
s.sch001 Total assets less current liabilities
s.sch001 Creditors: amounts falling due after more than one year
s.sch001 Provisions for liabilities and charges
s.sch001 Accruals and deferred income (7)
s.sch001 Capital and reserves (I) Called up share capital (9)
s.sch002 Any information required in the case of any small company...
s.sch002 Share capital and debentures
s.sch002 (1) Where sums originally denominated in foreign currencies have been...
s.sch002 Creditors: amounts falling due within one year
s.sch002 Net current assets (liabilities)
s.sch002 Total assets less current liabilities
s.sch002 Creditors: amounts falling due after more than one year
s.sch002 Provisions for liabilities and charges
s.sch002 Accruals and deferred income
s.sch002 Capital and reserves (I) Called up share capital

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.