Winding up of LLP deemed concluded only after dissolution report or distribution of unclaimed assets to liquidation account. Winding up of an LLP is deemed concluded when, following a Tribunal-ordered winding up, the Liquidator reports the dissolution order to the Registrar, or, in a voluntary winding up, on the date of dissolution provided no fund or assets remain unclaimed or undistributed in the Liquidator's control; if such assets remain, conclusion awaits their distribution or payment into the LLP Liquidation Account.