# The Small Limited Liability Partnerships (Accounts) Regulations 2008, Regulation 5: Accounts for delivery to registrar of companies (non-IAS individual accounts)


(1) 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.”
(2) 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.

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Source: https://www.legislation.gov.uk/ukdsi/2008/9780110818344/regulation/5 (the official version)
Page: https://openlegislation.uk/draft-small-limited-liability-partnerships-accounts-regulations-2008/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.