The Small Limited Liability Partnerships (Accounts) Regulations 2008

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