Regulation 36 Insertion of Section C into Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities)
After Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities) insert -
"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