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The Small Limited Liability Partnerships (Accounts) Regulations 2008

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Point in time view as at 17/05/2016.

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M1Balance sheet formatsU.K.

Marginal Citations

M1A number in brackets following any item is a reference to the note of that number in the notes following the formats.

Format 1
A.Fixed assets
I.Intangible assets
1.Goodwill (1)
2.Other intangible assets (2)
II.Tangible assets
1.Land and buildings
2.Plant and machinery etc.
III.Investments
1.Shares in group undertakings and participating interests
2.Loans to group undertakings and undertakings in which the LLP has a participating interest
3.Other investments other than loans
4.Other investments
B.Current assets
I.Stocks
1.Stocks
2.Payments on account
II.Debtors (3)
1.Trade debtors
2.Amounts owed by group undertakings and undertakings in which the LLP has a participating interest
3.Other debtors
III.Investments
1.Shares in group undertakings
2.Other investments
IV.Cash at bank and in hand
C.Prepayments and accrued income (4)
D.Creditors: amounts falling due within one year
1.Bank loans and overdrafts
2.Trade creditors
3.Amounts owed to group undertakings and undertakings in which the LLP has a participating interest
4.Other creditors (5)
E.Net current assets (liabilities) (6)
F.Total assets less current liabilities
G.Creditors: amounts falling due after more than one year
1.Bank loans and overdrafts
2.Trade creditors
3.Amounts owed to group undertakings and undertakings in which the LLP has a participating interest
4.Other creditors (5)
H.Provisions for liabilities
I.Accruals and deferred income (5)
J.Loans and other debts due to members (7)
K.Members' other interests
I.Members' capital
II.Revaluation reserve
III.Other reserves
Format 2
ASSETS
A.Fixed assets
I.Intangible assets
1.Goodwill (1)
2.Other intangible assets (2)
II.Tangible assets
1.Land and buildings
2.Plant and machinery etc.
III.Investments
1.Shares in group undertakings and participating interests
2.Loans to group undertakings and undertakings in which the LLP has a participating interest
3.Other investments other than loans
4.Other investments
B.Current assets
I.Stocks
1.Stocks
2.Payments on account
II.Debtors (3)
1.Trade debtors
2.Amounts owed by group undertakings and undertakings in which the LLP has a participating interest
3.Other debtors
III.Investments
1.Shares in group undertakings
2.Other investments
IV.Cash at bank and in hand
C.Prepayments and accrued income (4)
[F1CAPITAL, RESERVES AND LIABILITIES]
A.Loans and other debts due to members (7)
B.Members' other interests
I.Members' capital (7)
II.Revaluation reserve
III.Other reserves
C.Provisions for liabilities
D.Creditors (8)
1.Bank loans and overdrafts
2.Trade creditors
3.Amounts owed to group undertakings and undertakings in which the LLP has a participating interest
4.Other creditors (5)
E.Accruals and deferred income (5)

Textual Amendments

F1Words in Sch. 1 Pt. 1 Section B substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 35(b)

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