Section 397 | IAS individual accounts ^F1

(1)IAS individual accounts must state—

(a)the part of the United Kingdom in which the company is registered,

(b)the company’s registered number,

(c)whether the company is a public or a private company and whether it is limited by shares or by guarantee,

(d)the address of the company’s registered office, and

(e)where appropriate, the fact that the company is being wound-up.

(2)The notes to the accounts must state that the accounts have been prepared in accordance with UK-adopted international accounting standards.^F2