What LP details need to be published and are there any restrictions on a choice of name?

Are there any restrictions on the choice of a LP’s name and what LP details need to be published?


A LP is generally free to choose its own name, but unless the name of the business is the same as those of all the partners, it will be subject (like LLPs) to the provisions of Part 41 of the Companies Act 2006 and certain names will be prohibited. There is a full discussion on the choice of names subject to Part 41 set out in our limited company section.

Where Part 41 of the CA 2006 applies, the LP must state the names of each partner (and an address in the UK at which each may be served with any documents) on all business letters, written orders for goods, invoices, receipts and written demands for payment. This requirement does not apply to LPs of more than 20 people, provided that the business letters, written orders for goods, invoices, receipts and written demands for payment state that a list of all the partners is available at the address of its principal place of business, which also has to be stated. Unless all the partners' names are to be listed in business letters, written orders for goods, invoices, receipts and written demands for payment, none should be.

There is no express requirement under the LPA 1907 for LPs to prepare accounts unless it is a “qualifying partnership”. Where it is a “qualifying partnership”, an LP is now required to prepare accounts within the requirements of the Companies Act 2006. A “qualifying partnership” for the purposes of an LP broadly includes one in which the general partners have limited liability.
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