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 to be entered in column 1 will be those that you told us about at the close of that account for the previous period.
List all heritable assets held at the start of the account, including any interest in a business, any investments (purchase of property) or realisations made during the period of the account and the value of the heritable assets held at the close of the account.