Overview

BrightAccountsProduction now supports an expanded set of Proforma Accounts for Limited Liability Partnerships (LLPs) in the United Kingdom, including Northern Ireland.

These proforma templates allow users to generate LLP financial statements under the appropriate accounting frameworks and legislative requirements.

The templates support reporting under:

• FRS 102

• FRS 102 Section 1A (Small Entities)

• FRS 105 (Micro-entities)

Where applicable, accounts also follow the requirements of the Companies, Partnerships and Groups (Accounts and Reports) Regulations 2016 for LLP reporting.

Future template naming will clearly identify the specific legislation and jurisdiction applicable to each template.

Available LLP Proforma Account Types

The following proforma accounts are available for Northern Ireland LLP entities.

Full Accounts

• Full Audited Accounts

• Full Audited Group Accounts

• Full Un-audited Accounts

Supported frameworks:

• FRS 102

• FRS 102 Section 1A

• FRS 105

Abridged Accounts

• Abridged Audited Accounts

• Abridged Un-audited Accounts

Supported frameworks:

• FRS 102

• FRS 102 Section 1A

• FRS 105

Filleted Accounts

Filleted accounts follow the requirements set out under:

Companies, Partnerships and Groups (Accounts and Reports) Regulations 2016 – LLP

Available formats:

• Filleted Full Accounts

• Filleted Abridged Accounts

Supported frameworks:

• FRS 102

• FRS 102 Section 1A

• FRS 105

Key Benefits

This enhancement provides:

• Expanded LLP reporting coverage for Northern Ireland

• Support for multiple UK GAAP frameworks

• Compliance with LLP legislative filing requirements

• Flexible audited, unaudited, abridged, and filleted account formats

These templates allow practices to prepare statutory LLP accounts efficiently while remaining compliant with UK reporting standards.