Section 472 applies to LLPs, modified so that it reads as follows -

"472. Notes to the accounts

(1) [deleted]

(1A) In the case of an LLP which qualifies as a micro-entity in relation to a financial year (see sections 384A and 384B), the notes to the accounts for that year required by regulation 5A [Regulation 5A is inserted by regulation 32 of these Regulations.] of, and paragraph 55 of Part 3 of Schedule 1 [Paragraph 55 of Part 3 of Schedule 1 is substituted by regulation 41 of these Regulations.] to, the Small Limited Liability Partnerships (Accounts) Regulations 2008 (S.I. 2008/1912) must be included at the foot of the balance sheet.

(2) References in this Part to an LLP's annual accounts, or to a balance sheet or profit and loss account, include notes to the accounts giving information which is required by any provision of this Act or UK-adopted international accounting standards, and required or allowed by any such provision to be given in a note to LLP accounts."