Merge pull request #1054 from allenbross-wf/XT-3513

Added HMRC Unaudited Dormant LLP validations

arelle/plugin/validate/HMRC/ValidateHmrc.py

@@ -15,23 +15,45 @@
 from arelle.ModelXbrl import ModelXbrl
 
 # Error codes
+CO_ABRID = 'Co.Abrid'
 CO_AUDIT_NR = 'Co.AuditNR'
 CO_DIR_RESP = 'Co.DirResp'
 CO_MICRO = 'Co.Micro'
 CO_MISSING_ELEMENT = 'Co.MissingElement'
 CO_SM_CO = 'Co.SmCo'
 CO_SEC_480 = 'Co.Sec480'
+LP_ABRID = 'Lp.Abrid'
+LP_MEM_RESP = 'Lp.MemResp'
+LP_SEC_477 = 'Lp.Sec477'
+LP_SEC_480 = 'Lp.Sec480'
+LP_SM_LP = 'Lp.SmLp'
+
 
 # Concept local names
 CONCEPT_ACCOUNTS_STATUS = 'AccountsStatusAuditedOrUnaudited'
 CONCEPT_ACCOUNTS_STATUS_DIMENSION = 'AccountsStatusDimension'
 CONCEPT_ENTITY_DORMANT = 'EntityDormantTruefalse'
 CONCEPT_LANGUAGES_DIMENSION = 'LanguagesDimension'
+CONCEPT_LEGAL_FORM_ENTIY = 'LegalFormEntity'
+CONCEPT_LEGAL_FORM_ENTIY_DIMENSION = 'LegalFormEntityDimension'
+CONCEPT_LLP = 'LimitedLiabilityPartnershipLLP'
 CONCEPT_REPORT_PRINCIPAL_LANGUAGE = 'ReportPrincipalLanguage'
 CONCEPT_WELSH = 'Welsh'
 
 # Map of error code > concept local name > tuple of pairings of descriptions and regex patterns
 TEXT_VALIDATION_PATTERNS: dict[str, dict[str, tuple[tuple[str, re.regex.Pattern[str]], ...]]] = {
+    CO_ABRID: {
+        'StatementThatMembersHaveAgreedToPreparationAbridgedAccountsUnderSection444CompaniesAct2006': (
+            (
+                'Members" or "Member", then "agreed" or "consented", then "preparation", then "abridged")',
+                re.compile(r".*(Members|Member).*(agreed|consented).*preparation.*abridged.*"),
+            ),
+            (
+                '"Aelodau" or "Aelod", then "wedi cytuno" or "cydsynio", then "paratoi", then "talfyredig")',
+                re.compile(r".*(Aelodau|Aelod).*(wedi cytuno|cydsynio).*paratoi.*talfyredig.*"),
+            ),
+        ),
+    },
     CO_AUDIT_NR: {
         'StatementThatMembersHaveNotRequiredCompanyToObtainAnAudit': (
             (
@@ -91,13 +113,73 @@
                 re.compile(r".*Paratowyd yn unol â.*darpariaethau.*cwmnïau bach.*"),
             ),
         ),
-    }
+    },
+    LP_ABRID: {
+        'StatementThatMembersHaveAgreedToPreparationAbridgedAccountsUnderSection444CompaniesAct2006': (
+            (
+                'Members" or "Member", then "agreed" or "consented", then "preparation", then "abridged")',
+                re.compile(r".*(Members|Member).*(agreed|consented).*preparation.*abridged.*"),
+            ),
+            (
+                '"Aelodau" or "Aelod", then "wedi cytuno" or "cydsynio", then "paratoi", then "talfyredig")',
+                re.compile(r".*(Aelodau|Aelod).*(wedi cytuno|cydsynio).*paratoi.*talfyredig.*"),
+            ),
+        ),
+    },
+    LP_MEM_RESP: {
+            'StatementThatDirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct': (
+                (
+                    '"Members acknowledge" or "Member acknowledges", then "responsibilities", then  "Companies Act 2006" or "the Act", then "Limited Liability Partnership" or "LLP"',
+                    re.compile(r".*(Members acknowledge|Member acknowledges).*responsibilities.*(Companies Act 2006|the Act).*(Limited Liability Partnership|LLP).*"),
+                ),
+                (
+                    '"Aelodau\'n cydnabod" or "Aelod yn cydnabod", then "cyfrifoldebau", then "Ddeddf Cwmnïau 2006" or "y Ddeddf", then "Partneriaeth Atebolrwydd Cyfyngedig" or "PAC"',
+                    re.compile(r".*(Aelodau'n cydnabod|Aelod yn cydnabod).*cyfrifoldebau.*(Ddeddf Cwmnïau 2006|y Ddeddf).*(Partneriaeth Atebolrwydd Cyfyngedig|PAC).*"),
+                ),
+            ),
+    },
+    LP_SEC_477: {
+        'StatementThatCompanyEntitledToExemptionFromAuditUnderSection477CompaniesAct2006RelatingToSmallCompanies': (
+            (
+                '"Exempt" OR "Exemption", then "section 477 of the Companies Act 2006" then, "Limited Liability Partnership" OR "LLP")',
+                re.compile(r".*(Exempt|Exemption).*section 477 of the Companies Act 2006.*(Limited Liability Partnership|LLP).*"),
+            ),
+            (
+                '"Wedi\'i eithrio" or "Eithriad", then "adran 477 o Ddeddf Cwmnïau 2006", then "Partneriaeth Atebolrwydd Cyfyngedig" OR "PAC"',
+                re.compile(r".*(Wedi'i eithrio|Eithriad).*adran 477 o Ddeddf Cwmnïau 2006.*(Partneriaeth Atebolrwydd Cyfyngedig|PAC).*"),
+            ),
+        ),
+    },
+    LP_SEC_480: {
+            'StatementThatCompanyEntitledToExemptionFromAuditUnderSection480CompaniesAct2006RelatingToDormantCompanies': (
+                (
+                    '"Exempt" or "Exemption", then "section 480 of the Companies Act 2006", then "Limited Liability Partnership" OR "LLP"',
+                    re.compile(r".*(Exempt|Exemption).*section 480 of the Companies Act 2006.*(Limited Liability Partnership|LLP).*"),
+                ),
+                (
+                    '"Wedi\'i eithrio" or "Eithriad", then "adran 480 o Ddeddf Cwmnïau 2006"',
+                    re.compile(r".*(Wedi'i eithrio|Eithriad).*adran 480 o Ddeddf Cwmnïau 2006.*(Partneriaeth Atebolrwydd Cyfyngedig|PAC).*"),
+                ),
+            ),
+    },
+    LP_SM_LP: {
+        'StatementThatAccountsHaveBeenPreparedInAccordanceWithProvisionsSmallCompaniesRegime': (
+            (
+                '"Prepared in accordance with", then "provisions", then "small Limited Liability Partnership" OR "small LLP',
+                re.compile(r".*Prepared in accordance with.*provisions.*(small Limited Liability Partnership|small LLP).*"),
+            ),
+            (
+                '"Paratowyd yn unol â", then "y darpariaethau", then "Partneriaeth Atebolrwydd Cyfyngedig bach" or "PAC bach")',
+                re.compile(r".*Paratowyd yn unol â.*y darpariaethau.*(Partneriaeth Atebolrwydd Cyfyngedig bach|PAC bach).*"),
+            ),
+        ),
+    },
 }
 
 
 class AccountStatus(Enum):
     AUDIT_EXEMPT_NO_REPORT = 'AuditExempt-NoAccountantsReport'
-    AUTIT_EXEMPT_WITH_REPORT = 'AuditExemptWithAccountantsReport'
+    AUDIT_EXEMPT_WITH_REPORT = 'AuditExemptWithAccountantsReport'
 
 
 @dataclass
@@ -229,6 +311,19 @@ def isEntityDormant(self) -> bool:
             return False
         return all(not f.isNil and isinstance(f.xValue, bool) and f.xValue for f in facts)
 
+    @cached_property
+    def legalFormEntity(self) -> str | None:
+        facts = self._getFacts(CONCEPT_LEGAL_FORM_ENTIY)
+        for fact in facts:
+            if fact is None:
+                continue
+            if fact.isNil:
+                continue
+            for qname, value in fact.context.qnameDims.items():
+                if qname.localName == CONCEPT_LEGAL_FORM_ENTIY_DIMENSION:
+                    return cast(str, value.xValue.localName)
+        return None
+
     def validate(self) -> None:
         """
         Find the appropriate set of validations to run on this document and runs them.
@@ -238,7 +333,10 @@ def validate(self) -> None:
             AccountStatus.AUDIT_EXEMPT_NO_REPORT.value,
             AccountStatus.AUDIT_EXEMPT_NO_REPORT.value,
         }:
-            self.validateUnauditedDormantCompany()
+            if self.legalFormEntity == CONCEPT_LLP:
+                self.validateUnauditedDormantLLP()
+            else:
+                self.validateUnauditedDormantCompany()
 
     def validateUnauditedDormantCompany(self) -> None:
         """
@@ -262,3 +360,19 @@ def validateUnauditedDormantCompany(self) -> None:
             if not smCoResult.success:
                 self._errorOnMissingFactText(CO_MICRO, result)
                 self._errorOnMissingFactText(CO_SM_CO, smCoResult)
+
+    def validateUnauditedDormantLLP(self) -> None:
+        """
+        Checks conditions applicable to unaudited dormant LLPs:
+        LP.MemResp and LP.Sec480 and LP.SmLP).
+        :return:
+        """
+        result = self._evaluateCode(LP_MEM_RESP)
+        if not result.success:
+            self._errorOnMissingFactText(LP_MEM_RESP, result)
+        result = self._evaluateCode(LP_SEC_480)
+        if not result.success:
+            self._errorOnMissingFactText(LP_SEC_480, result)
+        result = self._evaluateCode(LP_SM_LP)
+        if not result.success:
+            self._errorOnMissingFactText(LP_SM_LP, result)

arelle/plugin/validate/HMRC/__init__.py

@@ -456,8 +456,9 @@ def checkFacts(facts):
                     _("Element %(elt)s style attribute has disallowed image reference: %(styleImage)s."),
                     modelObject=elt, elt=elt.tag.rpartition("}")[2], styleImage=match)
 
-    hmrc = ValidateHmrc(modelXbrl)
-    hmrc.validate()
+    if val.txmyType != "charities":
+        hmrc = ValidateHmrc(modelXbrl)
+        hmrc.validate()
 
     modelXbrl.profileActivity(_statusMsg, minTimeToShow=0.0)
     modelXbrl.modelManager.showStatus(None)

tests/resources/conformance_suites/HMRC/index.xml

@@ -3,4 +3,5 @@
     <testcase uri='jfcvc/3312-testcase.xml' />
     <testcase uri='jfcvc/3315-testcase.xml' />
     <testcase uri='unaudited_dormant_company/testcase.xml' />
+    <testcase uri='unaudited_dormant_llp/testcase.xml' />
 </testcases>

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/invalid-co-auditnr.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:link="http://www.xbrl.org/2003/linkbase"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/invalid-co-dirresp.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:link="http://www.xbrl.org/2003/linkbase"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/invalid-co-micro.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:link="http://www.xbrl.org/2003/linkbase"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/invalid-co-sec480.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:link="http://www.xbrl.org/2003/linkbase"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/invalid-missing.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:link="http://www.xbrl.org/2003/linkbase"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/valid-welsh.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:lang="http://xbrl.frc.org.uk/cd/2023-01-01/languages"

tests/resources/conformance_suites/HMRC/unaudited_dormant_company/valid.xbrl

@@ -2,7 +2,6 @@
 <xbrl
         xmlns="http://www.xbrl.org/2003/instance"
         xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
-        xmlns:char="http://xbrl.frc.org.uk/char/2023-01-01"
         xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
         xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
         xmlns:lang="http://xbrl.frc.org.uk/cd/2023-01-01/languages"

tests/resources/conformance_suites/HMRC/unaudited_dormant_llp/invalid-lp-memresp.xbrl

@@ -0,0 +1,117 @@
+<?xml version="1.0" encoding="UTF-8"?>
+<xbrl
+        xmlns="http://www.xbrl.org/2003/instance"
+        xmlns:bus="http://xbrl.frc.org.uk/cd/2023-01-01/business"
+        xmlns:core="http://xbrl.frc.org.uk/fr/2023-01-01/core"
+        xmlns:direp="http://xbrl.frc.org.uk/reports/2023-01-01/direp"
+        xmlns:lang="http://xbrl.frc.org.uk/cd/2023-01-01/languages"
+        xmlns:link="http://www.xbrl.org/2003/linkbase"
+        xmlns:xlink="http://www.w3.org/1999/xlink"
+        xmlns:xbrldi="http://xbrl.org/2006/xbrldi">
+    <link:schemaRef
+            xlink:href="https://xbrl.frc.org.uk/FRS-101/2023-01-01/FRS-101-2023-01-01.xsd"
+            xlink:type="simple"/>
+
+    <context id="accounting-standards">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+            <segment>
+                <xbrldi:explicitMember dimension="bus:AccountingStandardsDimension">bus:SmallEntities</xbrldi:explicitMember>
+            </segment>
+        </entity>
+        <period>
+            <startDate>2021-01-01</startDate>
+            <endDate>2021-12-30</endDate>
+        </period>
+    </context>
+    <bus:AccountingStandardsApplied contextRef="accounting-standards"></bus:AccountingStandardsApplied>
+
+    <context id="accounts-status">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+            <segment>
+                <xbrldi:explicitMember dimension="bus:AccountsStatusDimension">bus:AuditExempt-NoAccountantsReport</xbrldi:explicitMember>
+            </segment>
+        </entity>
+        <period>
+            <startDate>2021-01-01</startDate>
+            <endDate>2021-12-30</endDate>
+        </period>
+    </context>
+    <bus:AccountsStatusAuditedOrUnaudited contextRef="accounts-status"></bus:AccountsStatusAuditedOrUnaudited>
+
+    <context id="accounts-type">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+            <segment>
+                <xbrldi:explicitMember dimension="bus:AccountsTypeDimension">bus:FullAccounts</xbrldi:explicitMember>
+            </segment>
+        </entity>
+        <period>
+            <startDate>2021-01-01</startDate>
+            <endDate>2021-12-30</endDate>
+        </period>
+    </context>
+    <bus:AccountsType contextRef="accounts-type"></bus:AccountsType>
+
+    <context id="duration">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+        </entity>
+        <period>
+            <startDate>2021-01-01</startDate>
+            <endDate>2021-12-30</endDate>
+        </period>
+    </context>
+    <bus:DescriptionPrincipalActivities contextRef="duration">text</bus:DescriptionPrincipalActivities>
+    <bus:EntityCurrentLegalOrRegisteredName contextRef="duration">text</bus:EntityCurrentLegalOrRegisteredName>
+    <bus:EntityDormantTruefalse contextRef="duration">true</bus:EntityDormantTruefalse>
+    <bus:EntityTradingStatus contextRef="duration"></bus:EntityTradingStatus>
+    <direp:StatementThatCompanyEntitledToExemptionFromAuditUnderSection477CompaniesAct2006RelatingToSmallCompanies contextRef="duration">
+          Exempt from audit under section 477 of the Companies Act 2006 LLP
+    </direp:StatementThatCompanyEntitledToExemptionFromAuditUnderSection477CompaniesAct2006RelatingToSmallCompanies>
+    <direp:StatementThatCompanyEntitledToExemptionFromAuditUnderSection480CompaniesAct2006RelatingToDormantCompanies contextRef="duration">
+          Exempt from audit under section 480 of the Companies Act 2006 LLP
+    </direp:StatementThatCompanyEntitledToExemptionFromAuditUnderSection480CompaniesAct2006RelatingToDormantCompanies>
+    <core:DirectorSigningFinancialStatements contextRef="duration"></core:DirectorSigningFinancialStatements>
+    <direp:StatementThatAccountsHaveBeenPreparedInAccordanceWithProvisionsSmallCompaniesRegime contextRef="duration">
+        Prepared in accordance with provisions micro small LLP
+    </direp:StatementThatAccountsHaveBeenPreparedInAccordanceWithProvisionsSmallCompaniesRegime>
+    <!-- CAUSE: Text does not match, should be "Friendship" instead of "Partnership" -->
+    <direp:StatementThatDirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct contextRef="duration">
+        Member acknowledges responsibilities of the Act of forming Limited Liability Friendship
+    </direp:StatementThatDirectorsAcknowledgeTheirResponsibilitiesUnderCompaniesAct>
+    <direp:StatementThatMembersHaveNotRequiredCompanyToObtainAnAudit contextRef="duration">
+        Members have not required the company to obtain an audit
+    </direp:StatementThatMembersHaveNotRequiredCompanyToObtainAnAudit>
+    <direp:StatementThatMembersHaveAgreedToPreparationAbridgedAccountsUnderSection444CompaniesAct2006 contextRef="duration">
+        Members agreed to the preparation abridged
+    </direp:StatementThatMembersHaveAgreedToPreparationAbridgedAccountsUnderSection444CompaniesAct2006>
+
+    <context id="instant">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+        </entity>
+        <period>
+            <instant>2021-12-30</instant>
+        </period>
+    </context>
+    <bus:BalanceSheetDate contextRef="instant">2021-01-01</bus:BalanceSheetDate>
+    <bus:EndDateForPeriodCoveredByReport contextRef="instant">2021-01-01</bus:EndDateForPeriodCoveredByReport>
+    <bus:StartDateForPeriodCoveredByReport contextRef="instant">2020-01-01</bus:StartDateForPeriodCoveredByReport>
+    <core:DateAuthorisationFinancialStatementsForIssue contextRef="instant">2021-01-01</core:DateAuthorisationFinancialStatementsForIssue>
+
+    <context id="legal-form-entity">
+        <entity>
+            <identifier scheme="http://www.gooog">12345678</identifier>
+            <segment>
+                <xbrldi:explicitMember dimension="bus:LegalFormEntityDimension">bus:LimitedLiabilityPartnershipLLP</xbrldi:explicitMember>
+            </segment>
+        </entity>
+        <period>
+            <startDate>2021-01-01</startDate>
+            <endDate>2021-12-30</endDate>
+        </period>
+    </context>
+    <bus:LegalFormEntity contextRef="legal-form-entity"></bus:LegalFormEntity>
+</xbrl>