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The Small Limited Liability Partnerships (Accounts) Regulations 2008
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Parent undertaking drawing up accounts for larger group
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7.—(1) Where the LLP is a subsidiary undertaking, the following information must be given with respect to the parent undertaking of—
(a)the largest group of undertakings for which group accounts are drawn up and of which the LLP is a member, and
(b)the smallest such group of undertakings.
(2) The name of the parent undertaking must be stated.
(3) There must be stated—
(a)if the undertaking is incorporated outside the United Kingdom, the country in which it is incorporated,
(b)if it is unincorporated, the address of its principal place of business.
(4) If copies of the group accounts referred to in sub-paragraph (1) are available to the public, there must also be stated the addresses from which copies of the accounts can be obtained.
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