Regulation 5 Accounts for delivery to registrar of companies (non-IAS individual accounts)

Regulation 6 of the Small Companies Accounts Regulations applies to LLPs, modified so that it reads as follows—

“Accounts for delivery to registrar of companies (non-IAS individual accounts)

6.

The designated members of an LLP for which non-IAS individual accounts are being prepared may deliver to the registrar of companies under section 444 of the 2006 Act (filing obligations of LLPs subject to small LLPs regime) a copy of a balance sheet which complies with Schedule 3 to the Small Limited Liability Partnerships (Accounts) Regulations 2008 rather than Schedule 1 to those Regulations.”

The provisions of Schedule 4 to the Small Companies Accounts Regulations apply to LLPs, modified so that they are the provisions set out in Schedule 3 to these Regulations.