Regulation 29 Meaning of "annual accounts"
Section 471 applies to LLPs, modified so that it reads as follows -
"471. Meaning of "annual accounts" and related expressions
(1) In this Part an LLP's "annual accounts", in relation to a financial year, means -
(a) any individual accounts prepared by the LLP for that year (see section 394), and
(b) any group accounts prepared by the LLP for that year (see section 399).
This is subject to section 408 (option to omit individual profit and loss account from annual accounts where information given in notes to the individual balance sheet).
In this Part an LLP's "annual accounts and reports" for a financial year are -
(a) its annual accounts,
(b) the strategic report (if any),
(c) the energy and carbon report (if any),
(d) the auditor's report on those accounts and the strategic report (where this is covered by the auditor's report), unless the LLP is exempt from audit."