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Small Limited Liability Partnerships (Accounts) Regulations 2008 [SI 2008 No. 1912]Introductory textPart 1 Intoduction (regs. 1-2)Regulation 1 Citation and interpretationRegulation 2 Commencement and applicationPart 2 Form and content of individual accounts (regs. 3-5A)Regulation 3 Non-IAS individual accountsRegulation 4 Information about related undertakings (non-IAS or IAS individual accounts)Regulation 5 Accounts for delivery to registrar of companies (non-IAS individual accounts)Regulation 5A Non-IAS individual accounts: micro-entities - notes to the accountsPart 3 Form and content of group accounts (regs. 6-7)Regulation 6 Non-IAS group accountsRegulation 7 Information about related undertakings (Non-IAS or IAS group accounts)Part 4 Interpretation (reg. 8)Regulation 8 General interpretationPart 5 Review (reg. 9)Regulation 9 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 the accounts of LLPs other than microentitiesSchedule 1, Part 1, Section C The required formats for the accounts of micro-entitiesSchedule 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. 42-64)Schedule 2 Information about related undertakings where LLP not preparing group accounts (non-IAS or IAS individual accounts)Schedule 3 Non-IAS abbreviated accounts for delivery to registrar of companiesSchedule 3, Part 1 The required balance sheet formats (para. 1)Schedule 3, Part 2 Notes to the accounts (paras. 2-8)Schedule 4 Group accountsSchedule 4, Part 1 Form and content of non-IAS group accounts (paras. 1-20B)Schedule 4, Part 2 Information about related undertakings where LLP preparing group accounts (non-IAS or IAS group accounts) (paras. 21-35)Schedule 5 General interpretationSignatureExplanatory NoteExplanatory MemorandumImpact Assessment
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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 17 May 2016 - onwards

Schedule 1, Part 1, Section C The required formats for the accounts of micro-entities

Balance Sheet Formats

Format 1

A Fixed assets

B Current assets

C Prepayments and accrued income

D Creditors: amounts falling due within one year

E Net current assets (liabilities)

F Total assets less current liabilities

G Creditors: amounts falling due after more than one year

H Provisions for liabilities

I Accruals and deferred income

J Loans and other debts due to members

K Members' other interests

Format 2

ASSETS

A Fixed assets

B Current Assets

C Prepayments and accrued income

CAPITAL, RESERVES AND LIABILITIES

A Loans and other debts due to members

B Members' other interests

C Provisions for liabilities

D Creditors (1)

E Accruals and deferred income

Notes on the balance sheet formats

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