# The Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016, 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
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 format
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”.

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Source: https://www.legislation.gov.uk/ukdsi/2016/9780111144787/regulation/36 (the official version)
Page: https://openlegislation.uk/draft-limited-liability-partnerships-partnerships-and-groups-accounts-and-audit-regulations-2016/regulation-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.