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The Small Limited Liability Partnerships (Accounts) Regulations 2008
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Joint venturesU.K.
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25.—(1) The following information must be given where an undertaking is dealt with in the consolidated accounts by the method of proportional consolidation in accordance with paragraph 18 of this Schedule (joint ventures)—
(a)the name of the undertaking,
[F1(b)the address of the undertaking’s registered office (whether in or outside the United Kingdom),]
(c)the factors on which joint management of the undertaking is based, and
(d)the proportion of the capital of the undertaking held by [F2or on behalf of] undertakings included in the consolidation.
(2) Where the financial year of the undertaking did not end with that of the LLP, there must be stated the date on which a financial year of the undertaking last ended before that date.
Textual Amendments
F1Sch. 4 para. 25(1)(b) substituted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 44(b)(i)
F2Words in Sch. 4 para. 25(1)(d) inserted (with effect in accordance with reg. 2(2)-(5) of the amending S.I.) by The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (S.I. 2016/575), regs. 2(1), 44(b)(ii)
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