Section 925(3)

The requirements of this Act ... as to the balance sheet forming part of a company's annual accounts, and the matters to be included in notes to it, apply to the balance sheet required for an accounting statement under this section, with such modifications as are necessary by reason of its being prepared otherwise than as at the last day of a financial year.

← 2 · All articles · 4 →

Source: legislation.gov.uk · retrieved 2026-09-04