[(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].]
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