Filing of LLP accounts and auditor’s reports
Filing of LLP accounts and auditor’s reports

The following Corporate guidance note provides comprehensive and up to date legal information covering:

  • Filing of LLP accounts and auditor’s reports
  • Brexit impact
  • Period for filing accounts
  • Small LLPs
  • Micro-entities
  • Large and medium-sized LLPs

The members of an LLP have a duty to deliver its accounts and reports for each financial year to Companies House, unless the LLP falls within the dormant subsidiaries exemption in section 448A of the Companies Act 2006 (CA 2006). The availability of the dormant subsidiaries exemption to LLPs is identical to that applicable to companies and is discussed further in Practice Note: Dormant companies—accounts and audit—Dormant company exemption from the requirement to file accounts.

According to the status of the LLP in the financial year in question, there will be some variation in the form and content of the accounts and reports that are filed.

For a general overview of the statutory framework governing LLP annual accounts and reports, see Practice Note: LLP Accounts and reports—an outline of the statutory framework.

Brexit impact

The UK corporate reporting framework may be affected by Brexit. For further details of its impact, see Brexit—accounts and reports.

Period for filing accounts

LLPs must file their accounts and reports at Companies House within nine months after the end of the relevant accounting reference period. This is subject to the following exceptions:

  1. if the relevant accounting reference period is the LLP's first and is a period of more than 12 months, the period is the later of (a) nine months from the first anniversary of the