Limited liability partnerships: accounts: financial years beginning before 1 January 2016

An overview of the Companies Act 2006 provisions on the preparation of company accounts and reports as applied with modifications to limited liability partnerships (LLPs) for financial years ending on or after 1 October 2012 and beginning before 1 January 2016 (including financial years beginning on or after 1 January 2015 but before 1 January 2016 where the LLP has not elected and/or is unable to apply the amended provisions under the Limited Liability Partnerships, Partnerships and Groups (Accounts and Audit) Regulations 2016 (SI 2016/575)). This note covers the requirements for LLPs to prepare annual accounts to be sent to their members and to be filed at Companies House. It includes an outline of the filing obligations and exemptions available to small and medium-sized LLPs and dormant LLPs.

For details of the financial reporting requirements of LLPs for financial years beginning on or after 1 January 2016 (or financial years beginning on or after 1 January 2015 and before 1 January 2016, if the LLP members agree and a copy of the LLP's accounts for that financial year has not already been delivered to the Registrar of Companies before 17 May 2016), see Practice note, Limited liability partnerships: accounts: financial years beginning on or after 1 January 2016.

Request a free trial

To access this resource and thousands more, register for a free, no-obligation trial of Practical Law. Register using the button below, telephone +44 (0)20 7202 1220 or e-mail info.practicallaw@thomsonreuters.com.

A free trial will give you:

Unlimited access to Practical Law online know-how
Thousands of market standard documents and clauses
Daily alerts and weekly update e-mails on key legal developments in your practice area
 

Register

Log in

To access this resource, log in below or register for free access.

Contact us

Our customer services team are available every working day 8.30am to 7pm (GMT).

{ "siteName" : "PLC", "objType" : "PLC_Doc_C", "objID" : "1247243150889", "objName" : "ACT_OWNED - READ_ONLY - 7-382-3195", "userID" : "2", "objUrl" : "http://uk.practicallaw.com/cs/Satellite/resource/7-382-3195?null", "pageType" : "Resource", "academicUserID" : "", "contentAccessed" : "false", "analyticsPermCookie" : "25e8a493e:15b1865425a:-7539", "analyticsSessionCookie" : "25e8a493e:15b1865425a:-7538", "statisticSensorPath" : "http://analytics.practicallaw.com/sensor/statistic" }