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A limited partnership is obliged to file annual accounts only if each of its general partners is a limited company, an unlimited company each of whose members is a limited company, a Scottish partnership each of whose members is a limited company, or a Scottish limited partnership each of whose general partners is a ...
4.1 LLP accounts All LLPs must file their accounts at Companies House.
An SLP is governed by the Limited Partnerships Act 1907. It is a separate legal entity (unlike limited partnerships constituted elsewhere in the UK) although it is not a body corporate.
You can continue to use form LP5 to register a limited partnership in Scotland until 24 July 2017. You can use this form as an application for registration of a limited partnership.
A limited partnership is obliged to file annual accounts only if each of its general partners is a limited company, an unlimited company each of whose members is a limited company, a Scottish partnership each of whose members is a limited company, or a Scottish limited partnership each of whose general partners is a ...
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It must have one or more of each type. All partner, limited and general, share the profits of the business. Each general partner has unlimited liability for the obligations of the business. Each limited partner has liability limited to his capitol contribution to the business.
(3) The name of a limited partnership that is not a limited liability limited partnership must contain the words "limited partnership", the abbreviation "L.P." or "LP", or the combination "ltd. partnership".
Annual Report Filing Before converting a general partnership to a limited partnership or a limited liability partnership, you first must file registration documents with the secretary of state. Thereafter you must file reports on an annual basis.
Simply put, a general partnership does not need to file annual accounts. On the other hand, LLPs must file certain information with Companies House. Indeed, an LLP is subject to a similar filing regime to companies in relation to trading disclosures and filing obligations.
A limited partnership is registered with the state and federal government. Because the company's name is on record, it can't arbitrarily change its name.

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