Version 20 - June 2025 (template release)

Disclosure of Post-retirement Payments to Former Members of the LLP
Updates for Treatment of LLP profits where Members Do Not Provide a Substantive Service to the LLP
Disclosure of Minority Interest Share of Profit and Reserves

Edited the xml to remove code "Description|LLP|Value" from the description code on row "Other division of profits". Change applied in the following locations:

Limited Liability Partnership Full Accounts > Financial Statements > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - current period
Limited Liability Partnership Full Accounts > Financial Statements > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - prior period
Limited Liability Partnership Small Accounts - Abridged > Financial Statements > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - current period
Limited Liability Partnership Small Accounts - Abridged > Financial Statements > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - prior period
Limited Liability Partnership Micro Accounts > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - current period
Limited Liability Partnership Micro Accounts > Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - prior period

Edited the xml to remove code "Description|Group|Value" from the description code on row "Other division of profits". Change applied in the following locations:

Consolidated Limited Liability Partnership Full Accounts > Financial Statements > Consolidated Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - current period
Consolidated Limited Liability Partnership Full Accounts > Financial Statements > Consolidated Statement of Changes in Members’ Interests > Reconciliation of members' interests > Reconciliation of members' interests values - prior period

Removed entity setting of "Group" from the table. Change applied to:

Disclosure > Financial Statements > Group Taxation > Reconciliation of tax charge > Reconciliation of charge per accounts to charge at standard rate

Edited the xml on every row of the table in the report to amend the part of the expression linking to data on the Disclosure tab. Changed ReconcilingItem|Group|Value to ReconcilingItem|Value. Change applied in the following location:

Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Notes to the Financial Statements > Taxation > Difference in tax assessed > Tax reconciliation

Removed Period settings from the XBRL Description and Description columns. No change then needed to the report xml for the description wording to appear in the report (both desktop and web). Change applied to:

Disclosure > Financial Statements > Group Taxation > Deferred tax > Deferred tax assets and liabilities

Amended the grids to remove the Total (closing balance) column which shared its ID with the opening balance column and instead use the OSR functionality to include a Total column. This will resolve the issue on the web whereby columns are reordered based on their ID and not displayed as designed. Also amended the columns Date Period setting so all currency columns now set to Duration. Change applied in the following locations:

Disclosure > Non-Statutory Information > Group Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Loans due to members
Disclosure > Non-Statutory Information > Group Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Amounts due to members in respect of profits
Disclosure > Non-Statutory Information > Group Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Provisions for annuities in relation to current members
Disclosure > Non-Statutory Information > Group Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Other amounts due to members
Disclosure > Non-Statutory Information > Group Analysis of Members Capital Classified as Equity > Members Capital Classified as Equity > Member capital classified as equity
Disclosure > Non-Statutory Information > Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Loans due to members
Disclosure > Non-Statutory Information > Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Amounts due to members in respect of profits
Disclosure > Non-Statutory Information > Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Provisions for annuities in relation to current members
Disclosure > Non-Statutory Information > Analysis of Loans and Other Debts Due to Members > Loans and Other Debts Due To Members > Other amounts due to members
Disclosure > Non-Statutory Information > Analysis of Members Capital Classified as Equity > Members Capital Classified as Equity > Member capital classified as equity

Edited the condition of the "Designated members" template on both the "LLP Information" page and "Members Report" to ensure the first 20 members are tagged, as the taxonomy only provides tags for this, and member 21 onwards is not tagged. Change applied in the following location:

Limited Liability Partnership Full Accounts > Limited liability partnership information > Designated members
Limited Liability Partnership Full Accounts > Members' Report > Designated members
Consolidated Limited Liability Partnership Full Accounts > Limited liability partnership information > Designated members
Consolidated Limited Liability Partnership Full Accounts > Members' Report > Designated members
Limited Liability Partnership Small Accounts > Limited liability partnership information > Designated members
Limited Liability Partnership Small Accounts > Members' Report > Designated members
Limited Liability Partnership Small Accounts - Abridged > Limited liability partnership information > Designated members
Limited Liability Partnership Small Accounts - Abridged > Members' Report > Designated members
Limited Liability Partnership Micro Accounts > Limited liability partnership information > Designated members
Limited Liability Partnership Micro Accounts > Members' Report > Designated members

Edited the "Members" template on the "LLP Information" page to remove the tags as the officer tags here can clash with the tags for "Designated members". Change applied in the following location:

Limited Liability Partnership Full Accounts > Limited liability partnership information > Members
Consolidated Limited Liability Partnership Full Accounts > Limited liability partnership information > Members
Limited Liability Partnership Small Accounts > Limited liability partnership information > Members
Limited Liability Partnership Small Accounts - Abridged > Limited liability partnership information > Members
Limited Liability Partnership Micro Accounts > Limited liability partnership information > Members

Edited the section for "Provisions for liabilities" ticking the box to ensure the Total is always displayed, even when there is only one breakdown row. This ensures the note number for Provisions always appears which details these values. Also, edited the row description "Employee and former member benefits" in this section. Previously it was "Employee benefits". Change applied in the following location:

Limited Liability Partnership Full Accounts > Financial Statements > Balance Sheet > Balance sheet values
Limited Liability Partnership Full Accounts > Financial Statements > Balance Sheet > Balance sheet values with negative goodwill
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Consolidated Balance Sheet > Balance sheet values
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Consolidated Balance Sheet > Balance sheet values with negative goodwill
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Balance Sheet > Balance sheet values
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Balance Sheet > Balance sheet values with negative goodwill

Edited the column description "Employee and former member benefits", previously "Employee benefits". Change applied in the following location:

Limited Liability Partnership Full Accounts > Financial Statements > Notes to the Financial Statements > Provisions > Provisions values
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Notes to the Financial Statements > Provisions > Provisions - Group > Provisions values
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Notes to the Financial Statements > Provisions > Provisions - Partnership > Provisions values

B17 2 1 0 5 - Profit/(loss) for the year
B17 2 1 1 5 - Profit/(loss) for the year
B17 2 1 2 5 - Profit/(loss) for the year

Edited grid at the following location:

Disclosure > Financial Statements > Reconciliation of Members Interests > Reconciliation of members interests

Added new column named "Profit/(loss) for the period" in the following location:

Disclosure > Non-Statutory Information > Group Analysis of Members Capital Classified as Equity > Members capital classified as equity > Members capital classified as equity
Disclosure > Non-Statutory Information > Analysis of Members Capital Classified as Equity > Members capital classified as equity > Members capital classified as equity

Updated the reports in the following locations to link to this new column:

Consolidated Limited Liability Partnership Full Accounts > Non-statutory pages > Schedule of Members Interests > Schedule of Members Interests - Group > Members capital > Members capital
Consolidated Limited Liability Partnership Full Accounts > Non-statutory pages > Schedule of Members Interests > Schedule of Members Interests - Partnership > Members capital > Members capital
Limited Liability Partnership Full Accounts > Non-statutory pages > Schedule of Members Interests > Members capital > Members capital

Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Notes to the Financial Statements > Members' remuneration > Members remuneration charged as an expense
Limited Liability Partnership Full Accounts > Financial Statements > Notes to the Financial Statements > Members' remuneration > Members remuneration charged as an expense

New note added at the following locations, conditioned to appear when there is a posting to 'B17 2 1 0 5' in either period. Note contains a new table to summarise "members non-discretionary profit/loss share" between amounts classified as Debt and Equity.

Limited Liability Partnership Small Accounts > Financial Statements > Notes to the Financial Statements > Members' remuneration
Limited Liability Partnership Small Accounts - Abridged > Financial Statements > Notes to the Financial Statements > Members' remuneration
Limited Liability Partnership Micro Accounts > Financial Statements > Balance Sheet > Notes to the Financial Statements > Members' remuneration

B24 1 - As at start of period
B24 2 - Capital introduced
B24 3 - Repayment of capital
B24 4 - Other movement
B24 5 - Profit/loss for the year

Disclosure > Financial Statements > Group Reconciliation of Members Interests > Reconciliation of members interests

Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Consolidated Statement of Changes in Members’ Interests > Reconciliation of members' interests values > Reconciliation of members' interests values - current period
Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Consolidated Statement of Changes in Members’ Interests > Reconciliation of members' interests values > Reconciliation of members' interests values - prior period

Consolidated Limited Liability Partnership Full Accounts > Consolidated Financial Statements > Notes to the Financial Statements > Members' remuneration > Members remuneration charged as an expense

Updated the xbrl-taxonomy-namespace and xbrl-taxonomy-href references on line 5 of the following reports Root folder to use the 2025 taxonomy (change dates from 2024 to 2025).

Limited Liability Partnership Full Accounts
Consolidated Limited Liability Partnership Full Accounts
Limited Liability Partnership Small Accounts
Limited Liability Partnership Small Accounts – Abridged
Limited Liability Partnership Micro Accounts

As the expressions were amended within the Non-Statutory Information section, customers may be required to select “restore defaults” to take these new expressions and ensure there is a link to data entered elsewhere on the Disclosure tab when using the template on the web.

Detailed in the Corrections section were a number of changes to allow this template to be used on the web. However, it is not possible to push the template to the web as yet. This option will become available in due course via an updated release of the desktop application.