Schedule 1 – moveable assets

  • List all moveable assets [bank accounts, shares, investments or realisations made throughout the period] held at the start of the account period and the value of the assets at the end of the account period.
  • Please note that it is good practice to revalue shares on a regular basis.
  • If this is not done automatically the shares should be revalued every 3 - 5 years.
  • Show any gains or losses for all investments.
  • If the adult owns any items of significant value; such as jewellry, vehicles etc please details them in this section. Recent valuations will be required to be submitted along with the completed account.
  • If this is the first annual account you will need to have your records and the inventory of estate to hand to complete the opening balances in column 1. For all other accounts i.e. those from year 2 onwards, make sure you have a copy of the approved version of the annual account for the previous year. You will need this, as the values entered in column 1 will be those that you told us about at the close of that account period.
  • You must send evidence along with the completed account