- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).
1.—(1) An LLP may deliver to the registrar a copy of the balance sheet showing the items listed in either of the balance sheet formats set out below, in the order and under the headings and sub-headings given in the format adopted, but in other respects corresponding to the full balance sheet.
(2) The copy balance sheet must contain in a prominent position a statement that it has been prepared in accordance with the provisions applicable to LLP subject to the small LLP regime.
Balance sheet formats | |||
---|---|---|---|
Format 1 | |||
A. | Fixed assets | ||
I. | Intangible assets | ||
II. | Tangible assets | ||
III. | Investments | ||
B. | Current assets | ||
I. | Stocks | ||
II. | Debtors (1) | ||
III. | Investments | ||
IV. | Cash at bank and in hand | ||
C. | Prepayments and accrued income | ||
D. | Creditors: amounts falling due within one year | ||
E. | Net current assets (liabilities) | ||
F. | Total assets less current liabilities | ||
G. | Creditors: amounts falling due after more than one year | ||
H. | Provisions for liabilities | ||
I. | Accruals and deferred income | ||
J. | Loans and other debts due to members | ||
K. | Members’ other interests | ||
I. | Members’ capital | ||
II. | Revaluation reserve | ||
III. | Other reserves |
Balance sheet formats | |||
---|---|---|---|
Format 2 | |||
ASSETS | |||
A. | Fixed assets | ||
I. | Intangible assets | ||
II. | Tangible assets | ||
III. | Investments | ||
B. | Current assets | ||
I. | Stocks | ||
II. | Debtors (1) | ||
III. | Investments | ||
IV. | Cash at bank and in hand | ||
C. | Prepayments and accrued income | ||
LIABILITIES | |||
A. | Loans and other debts due to members | ||
B. | Members’ other interests | ||
I. | Members’ capital | ||
II. | Revaluation reserve | ||
III. | Other reserves | ||
C. | Provisions for liabilities | ||
D. | Creditors (2) | ||
E. | Accruals and deferred income |
Notes on the balance sheet formats |
---|
(1) | Debtors |
(Formats 1 and 2, items B.II.)
The aggregate amount of debtors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.
(2) | Creditors |
(Format 2, Liabilities item D.)
The aggregate amount of creditors falling due within one year and of creditors falling due after more than one year must be shown separately, unless it is disclosed in the notes to the accounts.
Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.
Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.
Mae Memoranda Esboniadol yn nodi datganiad byr o ddiben Offeryn Statudol ac yn rhoi gwybodaeth am ei amcan polisi a goblygiadau polisi. Maent yn ceisio gwneud yr Offeryn Statudol yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol, ac maent yn cyd-fynd ag unrhyw Offeryn Statudol neu Offeryn Statudol Drafft a gyflwynwyd ger bron y Senedd o Fehefin 2004 ymlaen.
Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:
Impact Assessments generally accompany all UK Government interventions of a regulatory nature that affect the private sector, civil society organisations and public services. They apply regardless of whether the regulation originates from a domestic or international source and can accompany primary (Acts etc) and secondary legislation (SIs). An Impact Assessment allows those with an interest in the policy area to understand:
Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:
liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys