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Accounting reference dates
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Accounts for Companies House
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Medium -sized LLP accounts
Dormant LLP accounts
Auditors
Charges and mortgages, LLPs registered in England and Wales or in Northern Ireland
Charges and mortgages, LLPs registered in Scotland
Quality of documents
Further information


Accounts for Companies House


1. Are the accounts filed with Companies House different to the accounts prepared for the members?

The designated members (who are responsible for filing accounts at Companies House) can simply file a copy of the accounts that have already been prepared for the members. However small and medium-sized LLPs may file an abbreviated version of those accounts which contain reduced detail by combining certain items. Qualifying dormant LLPs can deliver even simpler annual accounts to Companies House. Further information is in Chapter 11 on Dormant LLPs.

2. Do all LLPs have to file their accounts at Companies House?

All LLPs must deliver accounts to Companies House.

3. Do I still need to file my accounts with HMRC and other regulatory bodies?

Yes. The accounts filed at Companies House are in accordance with the Companies Act 2006 as applied to LLPs. You must still file with other regulatory bodies according to their requirements and filing deadlines.

4. Will Companies House give technical advice on accounts?

No. We can only give general guidance, not technical advice on specific accounting or legal issues. Your accounts are subject to legal requirements, and we are not qualified to give specialist advice. You may wish to consider consulting an accountant if you need this sort of advice.

5. How long do the designated members have to file the LLP’s first accounts?

If you are filing the LLP’s first accounts and those accounts cover a period of more than 12 months, you must deliver them to Companies House:

within 21 months of the date of incorporation: or
3 months from the accounting reference date, whichever is longer.
The deadline for delivery to Companies House is calculated to the exact day. For example, an LLP incorporated on 1 January 2009 with an accounting reference date of 31 January has until midnight on 1 October 2010 (21 months from the date of incorporation) to deliver its accounts, not 31 October.

You can check the date Companies House expects your accounts to be delivered by using the WebCHeck service on our website.

If the first accounts cover a period of 12 months or less, the normal time allowed for delivering accounts applies.

6. How long do I normally have to file my accounts?

Unless you are filing the LLP’s first accounts the time normally allowed for delivering accounts to Companies House is 9 months from the accounting reference date.

Please be aware of the definition of a period of months in connection with filing accounts

A period of months after a given date ends on the corresponding date in the appropriate month. For example, an LLP with an accounting reference date of 8 April has until midnight on 8 January of the following year to deliver its accounts, not 31 January.

This does not apply if your accounting reference date is the last day of the month. In this case, the period allowed for filing accounts would end with the last day of the appropriate month. For example, an LLP with an accounting reference date of 30 April has until midnight on 31 January of the following year to deliver its accounts, not 30 January.

7. Will I still have to file by the original deadline if I shorten my accounting reference date?

No. When an LLP has shortened its accounting period the new filing deadline will automatically be the longer of the following two options:

9 months from the new accounting reference date; or
3 months from the date of receipt of the notice changing the accounting reference date on Form LL AA01.
8. Can I apply for extra time to file?

Yes. If there is a special reason for doing so, you may make an application to extend the time for delivering accounts to Companies House; for example, if there has been an unforeseen event which was outside the control of the LLP and its auditors.

You must make the application and deliver it before the normal filing deadline. It must contain a full explanation of the reasons for the extension and the length of the extension requested.

You can do this by emailing us or writing to:

For LLPs incorporated in
England & Wales, write to: For LLPs incorporated in
Scotland, write to: For LLPs incorporated in Northern Ireland, write to:
The Registrar of Companies
Companies House
Crown Way
Cardiff CF14 3UZ

DX33050 Cardiff
The Registrar of Companies
Companies House
4th Floor
Edinburgh Quay 2
139 Fountainbridge
Edinburgh EH3 9FF
LP - 4 Edinburgh 2 (Legal Post) or
DX ED235 Edinburgh 1

Tel: +44 (0)303 1234 500 (national call rate)
Fax: 029 20380900

Companies House
First Floor
Waterfront Plaza
8 Laganbank Road
Belfast
BT1 3BS

DX 481 N.R. Belfast 1


9. What if the LLP delivers the accounts late?

Failure to deliver accounts on time is a criminal offence. In addition, the law imposes a civil penalty for late filing of accounts on the LLP. The amount depends on how late the accounts arrive. More information is in our guide on Limited Liability Partnerships Late Filing Penalties.

10. What if the filing deadline falls on a Sunday or a Bank Holiday?

If a filing deadline falls on a Sunday or Bank Holiday, the law still requires the designated members to file the accounts by that date. So you should ensure that you send acceptable accounts in time to arrive before such a deadline.

It is the date that you deliver acceptable accounts which meet the relevant legal requirements to Companies House that is important, not the date that you send the accounts.

11. What if I do not submit accounts to Companies House at all?

If the registrar believes that an LLP is no longer carrying on business or in operation, he could strike it off the register and dissolve it. In this event, all the assets of the LLP, including its bank account and property, generally become the property of the Crown.

Failure to deliver documents on time is a criminal offence. The designated members of the LLP risk prosecution. On conviction, a designated member could end up with a criminal record and a fine of up to £5,000 for each offence. This is in addition to the civil penalty imposed on the LLP for late filing of accounts.

12. What names should be given on the accounts for the purposes of filing with Companies House?

For filing, the copies of the accounts must state the following:

The copy of the balance sheet must state the name of the designated member who signed it on behalf of the LLP;
If the LLP has to attach an auditor’s report to the accounts, the copy of the auditor’s report must state the auditor’s name.
Where the auditor is a firm the auditor’s report must state the name of the auditor and the name of the person who signed it as senior statutory auditor on behalf of the firm.

For more details, including on circumstances in which auditors names may be omitted, please see chapter 12 – Auditors.

13. What if my accounts are rejected?

If your accounts do not meet our requirements we will return them to you for correction. It is crucial that you get your accounts to us well before the filing deadline as you will not be given any extra time if they are rejected.

14. Can I submit accounts in any language?

If you prepare accounts in a language other than English, you must also send with them a certified translation into English. If the registered office of the LLP is situated in Wales however you need only send the Welsh accounts if you so choose. LLPs may also send voluntary certified translations. You may only send certified voluntary translations in an official language of the European Union and you must also send with them with a completed Form LL VT01.