{
  "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008",
  "json_url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008.json",
  "id": "ukdsi/2008/9780110818344",
  "title": "The Small Limited Liability Partnerships (Accounts) Regulations 2008",
  "short_title": "Small Limited Liability Partnerships (Accounts) 2008",
  "long_title": "These Regulations specify the form and content of the accounts of limited liability partnerships (LLPs) subject to the small LLPs regime under Part 15 of the Companies Act 2006 (c.46) (“the 2006 Act”) as applied to LLPs with modifications by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 (S.I. 2008/[ ]). They do so by applying to LLPs, with modifications, provisions of the Small Companies and Groups (Accounts and Directors’ Report) Regulations 2008 (S.I. 2008/409).",
  "citation": "Draft 2008, ISBN 9780110818344",
  "type": "ukdsi",
  "year": "2008",
  "number": "9780110818344",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": "1",
      "heading": "INTRODUCTION",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and interpretation",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Commencement and application",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-2",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
      "kind": "part",
      "number": "2",
      "heading": "FORM AND CONTENT OF INDIVIDUAL ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Non-IAS individual accounts",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Information about related undertakings (non-IAS or IAS individual accounts)",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Accounts for delivery to registrar of companies (non-IAS individual accounts)",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-5",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
      "kind": "part",
      "number": "3",
      "heading": "FORM AND CONTENT OF GROUP ACCOUNTS",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Non-IAS group accounts",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/3"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Information about related undertakings (Non-IAS or IAS group accounts)",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-7",
      "extent": null,
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      "parent": "part/3"
    },
    {
      "path": "part/4",
      "kind": "part",
      "number": "4",
      "heading": "INTERPRETATION",
      "url": null,
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    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "General interpretation",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-8",
      "extent": null,
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    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/signature",
      "extent": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "NON-IAS INDIVIDUAL ACCOUNTS",
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    },
    {
      "path": "schedule/1/part/1",
      "kind": "part",
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      "heading": "GENERAL RULES AND FORMATS",
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    {
      "path": "schedule/1/part/1/crossheading/general-rules",
      "kind": "crossheading",
      "number": "SECTION A",
      "heading": "GENERAL RULES",
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      "path": "schedule/1/paragraph/4",
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    {
      "path": "schedule/1/paragraph/5",
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    {
      "path": "schedule/1/paragraph/6",
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      "path": "schedule/1/paragraph/7",
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    {
      "path": "schedule/1/paragraph/9",
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    {
      "path": "schedule/1/part/1/crossheading/the-required-formats-for-accounts",
      "kind": "crossheading",
      "number": "SECTION B",
      "heading": "THE REQUIRED FORMATS FOR ACCOUNTS",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/part-1/crossheading-the-required-formats-for-accounts",
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    {
      "path": "schedule/1/part/2",
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      "heading": "ACCOUNTING PRINCIPLES AND RULES",
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      "heading": "ACCOUNTING PRINCIPLES",
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    },
    {
      "path": "schedule/1/paragraph/10",
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      "heading": "Preliminary",
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    {
      "path": "schedule/1/paragraph/11",
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      "heading": "Accounting principles",
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    {
      "path": "schedule/1/paragraph/12",
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      "heading": "Accounting principles",
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    {
      "path": "schedule/1/paragraph/13",
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      "heading": "Accounting principles",
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    {
      "path": "schedule/1/paragraph/14",
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      "heading": "Accounting principles",
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    {
      "path": "schedule/1/paragraph/15",
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      "heading": "Accounting principles",
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    {
      "path": "schedule/1/part/2/crossheading/historical-cost-accounting-rules",
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      "heading": "Preliminary",
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    {
      "path": "schedule/1/part/2/crossheading/fixed-assets",
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    {
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      "heading": "General rules",
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      "path": "schedule/1/paragraph/18",
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      "heading": "Rules for depreciation and diminution in value",
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      "path": "schedule/1/paragraph/19",
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      "heading": "Rules for depreciation and diminution in value",
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      "heading": "Rules for depreciation and diminution in value",
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    {
      "path": "schedule/1/paragraph/21",
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      "heading": "Development costs",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-21",
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    {
      "path": "schedule/1/paragraph/22",
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      "number": "22",
      "heading": "Goodwill",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-22",
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    {
      "path": "schedule/1/paragraph/23",
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      "number": "23",
      "heading": "Current assets",
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    {
      "path": "schedule/1/paragraph/24",
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      "heading": "Current assets",
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    },
    {
      "path": "schedule/1/part/2/crossheading/miscellaneous-and-supplementary-provisions",
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      "heading": "Miscellaneous and supplementary provisions",
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    },
    {
      "path": "schedule/1/paragraph/25",
      "kind": "paragraph",
      "number": "25",
      "heading": "Excess of money owed over value received as an asset item",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-25",
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    {
      "path": "schedule/1/paragraph/26",
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      "heading": "Assets included at a fixed amount",
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    {
      "path": "schedule/1/paragraph/27",
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      "number": "27",
      "heading": "Determination of purchase price or production cost",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-27",
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    {
      "path": "schedule/1/paragraph/28",
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      "number": "28",
      "heading": "Determination of purchase price or production cost",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-28",
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    {
      "path": "schedule/1/paragraph/29",
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      "heading": "Substitution of original stated amount where price or cost unknown",
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    },
    {
      "path": "schedule/1/part/2/crossheading/alternative-accounting-rules",
      "kind": "crossheading",
      "number": "SECTION C",
      "heading": "ALTERNATIVE ACCOUNTING RULES",
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    },
    {
      "path": "schedule/1/paragraph/30",
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      "number": "30",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-30",
      "extent": null,
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      "path": "schedule/1/paragraph/31",
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      "number": "31",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-31",
      "extent": null,
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    {
      "path": "schedule/1/paragraph/32",
      "kind": "paragraph",
      "number": "32",
      "heading": "Alternative accounting rules",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-32",
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    {
      "path": "schedule/1/paragraph/33",
      "kind": "paragraph",
      "number": "33",
      "heading": "Application of the depreciation rules",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-33",
      "extent": null,
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      "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules"
    },
    {
      "path": "schedule/1/paragraph/34",
      "kind": "paragraph",
      "number": "34",
      "heading": "Additional information to be provided in case of departure from historical cost accounting rules",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-34",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules"
    },
    {
      "path": "schedule/1/paragraph/35",
      "kind": "paragraph",
      "number": "35",
      "heading": "Revaluation reserve",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-35",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2/crossheading/alternative-accounting-rules"
    },
    {
      "path": "schedule/1/part/2/crossheading/fair-value-accounting",
      "kind": "crossheading",
      "number": "SECTION D",
      "heading": "FAIR VALUE ACCOUNTING",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/2"
    },
    {
      "path": "schedule/1/paragraph/36",
      "kind": "paragraph",
      "number": "36",
      "heading": "Inclusion of financial instruments at fair value",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-36",
      "extent": null,
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
    },
    {
      "path": "schedule/1/paragraph/37",
      "kind": "paragraph",
      "number": "37",
      "heading": "Determination of fair value",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-37",
      "extent": null,
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
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    {
      "path": "schedule/1/paragraph/38",
      "kind": "paragraph",
      "number": "38",
      "heading": "Hedged items",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-38",
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
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    {
      "path": "schedule/1/paragraph/39",
      "kind": "paragraph",
      "number": "39",
      "heading": "Other assets that may be included at fair value",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-39",
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
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    {
      "path": "schedule/1/paragraph/40",
      "kind": "paragraph",
      "number": "40",
      "heading": "Accounting for changes in value",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-40",
      "extent": null,
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
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    {
      "path": "schedule/1/paragraph/41",
      "kind": "paragraph",
      "number": "41",
      "heading": "The fair value reserve",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-41",
      "extent": null,
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      "parent": "schedule/1/part/2/crossheading/fair-value-accounting"
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    {
      "path": "schedule/1/part/3",
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      "heading": "NOTES TO THE ACCOUNTS",
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    {
      "path": "schedule/1/paragraph/42",
      "kind": "paragraph",
      "number": "42",
      "heading": "Preliminary",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-42",
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    },
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      "path": "schedule/1/paragraph/43",
      "kind": "paragraph",
      "number": "43",
      "heading": "Reserves",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-43",
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      "heading": "Disclosure of accounting policies",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-44",
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      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet",
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      "number": null,
      "heading": "Information supplementing the balance sheet",
      "url": null,
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3"
    },
    {
      "path": "schedule/1/paragraph/45",
      "kind": "paragraph",
      "number": "45",
      "heading": null,
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-45",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/46",
      "kind": "paragraph",
      "number": "46",
      "heading": "Loans and other debts due to members",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-46",
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      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/47",
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      "number": "47",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-47",
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      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/48",
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      "number": "48",
      "heading": "Fixed assets",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-48",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/49",
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      "number": "49",
      "heading": "Investments",
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      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/50",
      "kind": "paragraph",
      "number": "50",
      "heading": "Information about fair value of assets and liabilities",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-50",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/51",
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      "number": "51",
      "heading": "Information about fair value of assets and liabilities",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-51",
      "extent": null,
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/52",
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      "heading": "Information where investment property and living animals and plants included at fair value",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-52",
      "extent": null,
      "status": null,
      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
    },
    {
      "path": "schedule/1/paragraph/53",
      "kind": "paragraph",
      "number": "53",
      "heading": "Reserves and provisions",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-53",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/54",
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      "heading": "Details of indebtedness",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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    {
      "path": "schedule/1/paragraph/55",
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      "heading": "Guarantees and other financial commitments",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/56",
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      "number": "56",
      "heading": "Miscellaneous matters",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-56",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/57",
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      "number": "57",
      "heading": "Information supplementing the profit and loss account",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-57",
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    {
      "path": "schedule/1/paragraph/58",
      "kind": "paragraph",
      "number": "58",
      "heading": "Particulars of turnover",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-58",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/59",
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      "heading": "Miscellaneous matters",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-59",
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      "parent": "schedule/1/part/3/crossheading/information-supplementing-the-balance-sheet"
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      "path": "schedule/1/paragraph/60",
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      "number": "60",
      "heading": "Sums denominated in foreign currencies",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-1/paragraph-60",
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      "path": "schedule/1/paragraph/61",
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      "number": "61",
      "heading": "Dormant LLPs acting as agents",
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      "heading": "INFORMATION ABOUT RELATED UNDERTAKINGS WHERE LLP NOT PREPARING GROUP ACCOUNTS (NON-IAS OR IAS INDIVIDUAL ACCOUNTS)",
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      "heading": "Subsidiary undertakings",
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      "path": "schedule/2/paragraph/2",
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      "heading": "Holdings in subsidiary undertakings",
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      "path": "schedule/2/paragraph/3",
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      "heading": "Financial information about subsidiary undertakings",
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      "heading": "Significant holdings in undertakings other than subsidiary undertakings",
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      "heading": "Significant holdings in undertakings other than subsidiary undertakings",
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    },
    {
      "path": "schedule/2/paragraph/7",
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      "heading": "Parent undertaking drawing up accounts for larger group",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-2/paragraph-7",
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    },
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      "path": "schedule/2/paragraph/8",
      "kind": "paragraph",
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      "heading": "Identification of ultimate parent",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-2/paragraph-8",
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      "path": "schedule/2/paragraph/9",
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      "heading": "Construction of references to shares held by LLP",
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      "path": "schedule/3",
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      "heading": "NON-IAS ABBREVIATED ACCOUNTS FOR DELIVERY TO REGISTRAR OF COMPANIES",
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    },
    {
      "path": "schedule/3/part/1",
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      "heading": "Preliminary",
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      "heading": "Disclosure of accounting policies",
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      "path": "schedule/3/part/2/crossheading/information-supplementing-the-balance-sheet",
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    {
      "path": "schedule/3/paragraph/4",
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      "heading": "Fixed assets",
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      "heading": "Financial fixed assets",
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      "heading": "Details of indebtedness",
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      "path": "schedule/3/paragraph/7",
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      "heading": "Sums denominated in foreign currencies",
      "url": "https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/schedule-3/paragraph-7",
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      "path": "schedule/3/paragraph/8",
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      "heading": "Dormant LLPs acting as agents",
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      "heading": "General rules",
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    {
      "path": "schedule/4/paragraph/6",
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      "heading": "Elimination of group transactions",
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    },
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      "path": "schedule/4/paragraph/7",
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      "heading": "Acquisition and merger accounting",
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      "heading": "Acquisition and merger accounting",
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    {
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      "heading": "Acquisition and merger accounting",
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    },
    {
      "path": "schedule/4/paragraph/10",
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      "heading": "Acquisition and merger accounting",
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    {
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      "heading": "Acquisition and merger accounting",
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