The Small Limited Liability Partnerships (Accounts) Regulations 2008

Profit and loss account formats U.K.

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 [F1 expenses] (11)
	13.	Tax on profit or loss F2 ...
	14.	Profit or loss F2 ... after taxation
	15.	F3 . . .
	16.	F3 . . .
	17.	F3 . . .
	18.	F3 . . .
	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)	[F4 Amounts written off current assets, to the extent that they exceed write-offs which are normal in the undertaking concerned]
	8.	Other operating [F5 expenses]
	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 [F5 expenses] (11)
	15.	Tax on profit or loss F6 ...
	16.	Profit or loss F6 ... after taxation
	17.	F7 . . .
	18.	F7 . . .
	19.	F7 . . .
	20.	F7 . . .
	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

F1 Word 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)

F2 Words 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)

F3 Words 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)

F4 Words 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)

F5 Word 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)

F6 Words 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)

F7 Words 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)