Textual Amendments
F1Sch. 1 Pt. 1 Section B heading 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(a)
| Format 1 | ||
|---|---|---|
| (see note (12) below) | ||
| 1. | Turnover | |
| 2. | Cost of sales (9) | |
| 3. | Gross profit or loss | |
| 4. | Distribution costs (9) | |
| 5. | Administrative expenses (9) | |
| 6. | Other operating income | |
| 7. | Income from shares in group undertakings | |
| 8. | Income from participating interests | |
| 9. | Income from other fixed asset investments (10) | |
| 10. | Other interest receivable and similar income (10) | |
| 11. | Amounts written off investments | |
| 12. | Interest payable and similar [F2expenses] (11) | |
| 13. | Tax on profit or loss F3... | |
| 14. | Profit or loss F3... after taxation | |
| 15. | F4. . . | |
| 16. | F4. . . | |
| 17. | F4. . . | |
| 18. | F4. . . | |
| 19. | Other taxes not shown under the above items | |
| 20. | Profit or loss for the financial year before members' remuneration and profit shares | |
| Format 2 | |||
|---|---|---|---|
| 1. | Turnover | ||
| 2. | Change in stocks of finished goods and in work in progress | ||
| 3. | Own work capitalised | ||
| 4. | Other operating income | ||
| 5. | (a) | Raw materials and consumables | |
| (b) | Other external charges | ||
| 6. | Staff costs | ||
| (a) | wages and salaries | ||
| (b) | social security costs | ||
| (c) | other pension costs | ||
| 7. | (a) | Depreciation and other amounts written off tangible and intangible fixed assets | |
| (b) | [F5Amounts written off current assets, to the extent that they exceed write-offs which are normal in the undertaking concerned] | ||
| 8. | Other operating [F6expenses] | ||
| 9. | Income from shares in group undertakings | ||
| 10. | Income from participating interests | ||
| 11. | Income from other fixed asset investments (10) | ||
| 12. | Other interest receivable and similar income (10) | ||
| 13. | Amounts written off investments | ||
| 14. | Interest payable and similar [F6expenses] (11) | ||
| 15. | Tax on profit or loss F7... | ||
| 16. | Profit or loss F7... after taxation | ||
| 17. | F8. . . | ||
| 18. | F8. . . | ||
| 19. | F8. . . | ||
| 20. | F8. . . | ||
| 21. | Other taxes not shown under the above items | ||
| 22. | Profit or loss for the financial year before members' remuneration and profit shares | ||
Textual Amendments
F2Word 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(d)(i)
F3Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 35(d)(ii)
F4Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 35(d)(iii)
F5Words 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(e)(i)
F6Word 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(e)(ii)
F7Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 35(e)(iii)
F8Words in Sch. 1 Pt. 1 Section B omitted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by virtue of The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 35(e)(iv)