SCHEDULE 1NON-IAS INDIVIDUAL ACCOUNTS

PART 1GENERAL RULES AND FORMATS

SECTION BTHE REQUIRED FORMATS FOR THE ACCOUNTS OF LLPS OTHER THAN MICRO-ENTITIES

M1Balance sheet formats

Annotations:
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)