Workings I need

Reserve and Surplus is created out of profit and loss Appropriation A/c , we show under Equity and Other liability in Balance sheet. following are the reserve we create.

1) Capital reserve
2) Capital  redemption  reserve
3) Revaluation reserve
4) General reserve
Less profit and loss A/c if ( loss)
5) Sinking Fund 

6) security premium  Reserve 

7) Other reserve



Note to Accounts is additional information given in the financial statements, for example Contingent Liability that is suppose to be a not confirm future Liability, we Can not show in the Balance sheet so same is shown Under the Notes to Accounts .

1) Claim  not acknowledge as debt
2) Uncalled amount on partly paid shares
3) Arrears on Cumulative Dividend
4) Other Contingent Liability
are the example.

It's is there in section 129 companies act 2013 in MCA website.