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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 17 May 2016 - onwards
Version 3 of 3

Schedule 1, Part 1, Section B The required formats for the accounts of LLPs other than microentities

[A number in brackets following any item is a reference to the note of that number in the notes following the formats.]

Balance sheet 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