418. Filing obligations of LLPs subject to small LLPs regime

(1) The members of an LLP subject to the small LLPs regime —
(a) must deliver to the Registrar for each financial year a copy of a balance sheet drawn up as at the last day of that year, and
(b) may also deliver to the Registrar a copy of the LLP's profit and loss account for that year.
(2) The members must also deliver to the Registrar a copy of the auditor's report on the accounts that it delivers.

This does not apply if the LLP is exempt from audit and the members have taken advantage of that exemption.
(3) Subject to section 419 the copies of accounts and reports delivered to the Registrar must be copies of the LLP's annual accounts and reports.
(4) The copy of the balance sheet delivered to the Registrar under this section must state the name of the person who signed it on behalf of the board.
(5) The copy of the auditor's report delivered to the Registrar under this section must —
(a) state the name of the auditor and (where the auditor is a firm) the name of the person who signed it as senior auditor, or
(b) if the conditions in section 477 (circumstances in which names may be omitted) are met, state that a determination has been made and notified to the Board in accordance with that section.