{
  "url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-36",
  "json_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-36.json",
  "legislation": "ukdsi/2016/9780111144787",
  "legislation_title": "The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016",
  "legislation_url": "https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016",
  "path": "regulation/36",
  "kind": "regulation",
  "number": "36",
  "heading": "Insertion of Section C into Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities)",
  "text": "After Section B of Part 1 of Schedule 1 (required formats for accounts: non-IAS individual accounts of LLPs which are micro-entities) insert—\n“SECTION C\nTHE REQUIRED FORMATS FOR THE ACCOUNTS OF MICRO-ENTITIES\nBalance Sheet Formats\nFormat 1\nA Fixed assets\nB Current assets\nC Prepayments and accrued income\nD Creditors: amounts falling due within one year\nE Net current assets (liabilities)\nF Total assets less current liabilities\nG Creditors: amounts falling due after more than one year\nH Provisions for liabilities\nI Accruals and deferred income\nJ Loans and other debts due to members\nK Members’ other interests\nFormat 2\nASSETS\nA Fixed assets\nB Current Assets\nC Prepayments and accrued income\nCAPITAL, RESERVES AND LIABILITIES\nA Loans and other debts due to members\nB Members’ other interests\nC Provisions for liabilities\nD Creditors (1)\nE Accruals and deferred income\nNotes on the balance sheet formats\n(1) Creditors\n(Format 2, item D under Capital, Reserves and Liabilities)\nAggregate amounts falling due within one year and after one year must be shown separately.\nProfit and loss account format\nA Turnover\nB Other income\nC Cost of raw materials and consumables\nD Staff costs\nE Depreciation and other amounts written off assets\nF Other charges\nG Tax\nH Profit or loss for the financial year before members’ remuneration and profit shares”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/36",
    "retrieved_at": "2026-10-30T15:08:25.214459+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}