... individual profit and loss account and related notes may be omitted from the annual report. Companies that prepare group and individual accounts, and present the latter in accordance with IAS, can ... paragraph 37 of Schedule 1 to the Small Companies Regulations and in paragraph 37 of Schedule 1, paragraph 45 of Schedule 2 and paragraph 31 of Schedule 3 to the Large and Medium-sized Companies ... to accounts about related undertakings), with regulations 4 and 10 of, and Schedules 2 and 6 (Part 2) to, the Small Companies Regulations, and regulation 7 of, and Schedule 4 to, the Large and...