icon-grid
Better Regulation logo
Table of Contents

Table of Contents

Expand all headings Collapse all headings Expand side bar Collapse side bar
Large and Medium-sized Limited Liability Partnerships (Accounts) Regulations 2008 [SI 2008 No. 1913]Introductory TextPart 1 Introduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of accounts (regs. 3-6)Regulation 3 Non-IAS individual accountsRegulation 4 Medium-sized LLPs: exemptions for non-IAS individual accountsRegulation 5 Information about related undertakings (non-IAS or IAS individual or group accounts)Regulation 6 Non-IAS group accountsPart 3 Interpretation (reg. 7)Regulation 7 General interpretationPart 4 Review (reg. 8)Regulation 8 ReviewSchedule 1 Non-IAS individual accountsSchedule 1, Part 1 General rules and formatsSchedule 1, Part 1, Section A General rules (paras. 1-9A)Schedule 1, Part 1, Section B The required formats for accountsSchedule 1, Part 2 Accounting principles and rulesSchedule 1, Part 2, Section A Accounting principles (paras. 10-15A)Schedule 1, Part 2, Section B Historical cost accounting rules (paras. 16-29A)Schedule 1, Part 2, Section C Alternative accounting rules (paras. 30-35)Schedule 1, Part 2, Section D Fair value accounting (paras. 36-41)Schedule 1, Part 3 Notes to the accounts (paras. 42-70B)Schedule 1, Part 4 Special provision where LLP is a parent LLP or subsidiary undertaking (para. 71)Schedule 2 Information on related undertakings required whether preparing non-IAS or IAS accountsSchedule 2, Part 1 Provisions applying to all LLPs (paras. 1-7)Schedule 2, Part 2 LLP not required to prepare group accounts (paras. 8-12)Schedule 2, Part 3 LLP required to prepare group accounts (paras. 13-19)Schedule 3 Non-IAS group accounts (paras. 1-22A)Schedule 4 General interpretationSignatureExplanatory NoteExplanatory Memorandum
Page Overview
Document Overview
Tools
Set a date to view the document
Text comparison options
Full text - Date 1 vs Date 2
Amendments requiring commencement - Current text vs Text requiring commencement
Draft proposed changes - Current text vs Text proposed by drafting documents
Coming soon: Any documents - Any document vs Another document at any date
Print / Export options
Current page
Whole document
Selected pages
Consolidated PDF of the entire document as of 26th December 2024
Export
Export line by line
Export provision to provision
Report template
Create report template
Alert me to changes
Manage alerts
Bookmarks
This page
This document
Manage bookmarks
Search within this document
View previous searches
Share
Get page link
Share via email application
PreviousNext
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 accounts

Regulation 3.

[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. Development costs

2. Concessions, patents, licences, trade marks and similar rights and assets (1)

3. Goodwill (2)

4. Payments on account

II. Tangible assets

1. Land and buildings

2. Plant and machinery

3. Fixtures, fittings, tools and equipment

4. Payments on account and assets in course of construction

III. Investments

1. Shares in group undertakings

2. Loans to group undertakings

3. Participating interests

4. Loans to undertakings in which the LLP has a participating interest

5. Other investments other than loans

PreviousNext