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The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016

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Changes over time for: Section 36

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There are currently no known outstanding effects for the The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, Section 36. Help about Changes to Legislation

Insertion of Section C into Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities)U.K.

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36.  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 CU.K.THE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES

Balance Sheet FormatsU.K.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 2U.K.

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

(1) Creditors

(Format 2, item D under Capital, Reserves and Liabilities)

Aggregate amounts falling due within one year and after one year must be shown separately.

Profit and loss account formatU.K.

A Turnover

B Other income

C Cost of raw materials and consumables

D Staff costs

E Depreciation and other amounts written off assets

F Other charges

G Tax

H Profit or loss for the financial year before members’ remuneration and profit shares.

Commencement Information

I1Reg. 36 in force at 17.5.2016, see reg. 2(1)

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