Certain small or medium-sized limited liability partnerships may prepare accounts for their members under the special provisions of sections 246 and 246A of the Companies Act 1985 (as applied to limited liability partnerships by regulation 3 of the Limited Liability Partnerships Regulations 2001). In addition, they may prepare and deliver abbreviated accounts to the Registrar. Read More -->

Tags: audit exemptions

An administration order is a court order made to appoint an administrator to manage the limited liability partnership’s affairs. Read More -->

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This information is a guide to winding up, your limited liability partnership or removing it from the register. The information summarises some of the rules that apply to voluntary arrangements, administration orders, receivers, and voluntary and compulsory liquidations. It also covers how and why limited liability partnerships are struck off and dissolved. Read More -->

Tags: insolvency, llp

The Registrar cannot restore a company to the register without a Court Order. When the Registrar receives an office copy of the Court Order for restoration, a company is regarded as having continued in existence as if it had not been struck off and dissolved. Read More -->

Tags: company restoration

This information is a simple guide to liquidation and other insolvency procedures. It summarises some of the rules that apply to corporate voluntary arrangements, moratoria, administrations , receivers, voluntary liquidations, compulsory liquidations and EC regulations. Please also refer to the relevant legislation, which you will find in the Companies Act 1985 (as amended in 1989 and later), the Insolvency Act 1986, the Insolvency Rules (Scotland) 1986, Insolvency Act 2000, the Enterprise Act 2002, the Insolvency (Scotland) Amendment Rules 2002, the Insolvency (Scotland) Amendment Rules 2003, the Insolvency (Scotland) Regulations 2003, the Act of Sederunt (Sheriff Court Company Insolvency Rules 1986) Amendment 2003, and Council Regulation (EC) No 1346/2000. Read More -->

Tags: company liquidation, insolvency

This information is a simple guide to liquidation and other insolvency procedures. It summarises some of the rules that apply to corporate voluntary arrangements, moratoria, administrations, receivers, voluntary liquidations, compulsory liquidations and EC regulations. Please also refer to the relevant legislation, which you will find in the Companies Act 1985 (as amended in 1989 and later), the Insolvency Act 1986, the Insolvency Rules 1986, the Insolvency Act 2000, the Insolvency (Amendment) (No 2) Rules 2002, Council Regulation (EC) No 1346/2000, the Insolvency (Amendment) (No2) Regulations 2002, the Enterprise Act 2002, and the Insolvency (Amendment) Rules 2003 (SI 1730/2003). Read More -->

Tags: insolvency, liquidation, receivers

Companies registered in Scotland sometimes create a charge that must be registered. If so, they must deliver details of it, together with any document creating or giving evidence of it, to the Registrar of Companies in Edinburgh. Read More -->

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Companies registered in England and Wales sometimes create a mortgage or charge that must be registered. If so, they must deliver details of it, together with any document creating or giving evidence of it, to the Registrar of Companies in Cardiff. Read More -->

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There is total exemption from audit for certain small companies (including very small charitable companies) if they are eligible and wish to take advantage of it. Some charitable companies are exempt from audit but must provide an accountant’s report on the accounts (partial exemption). Further details about how to claim exemption are in this chapter. Read More -->

Tags: audit exemptions

Certain small or medium-sized companies may prepare accounts for their members under the special provisions of sections 246 and 246A of the Companies Act 1985. In addition, they may prepare and deliver abbreviated accounts to the Registrar. Read More -->

Tags: audit exemptions