Schedule 1, Part 3 Notes to the accounts (paras. 42-64)
Preliminary
(1) Any information required in the case of an LLP by the following provisions of this Part of this Schedule must be given by way of a note to the accounts.
(2) These notes must be presented in the order in which, where relevant, the items to which they relate are presented in the balance sheet and in the profit and loss account.
Reserves
43. [deleted]
Disclosure of accounting policies
44. The accounting policies adopted by the LLP in determining the amounts to be included in respect of items shown in the balance sheet and in determining the profit or loss of the LLP must be stated (including such policies with respect to the depreciation and diminution in value of assets).
Information supplementing the balance sheet
45. Paragraphs 47 to 55 require information which either supplements the information given with respect to any particular items shown in the balance sheet or is otherwise relevant to assessing the LLP's state of affairs in the light of the information so given.
Loans and other debts due to members
46.[deleted]
Fixed assets