What is meant by the Final Accounts for a Sole Trader, Partnership, and a Ltd Company

'Final Accounts' usually refers to the year-end accounts that have been finalised and signed off by the sole trader/partner(s)/director(s).

There are various differences between them, mainly to do with the capital element on the balance sheet (as sole traders/partnerships are financed by private funds, whereas limited companies have their own reserves separate from the members), as well as the notes and disclosures required. As limited companies have to submit accounts to the Registrar, the contents of those accounts is prescribed in company law and the format by UK GAAP/IAS - the others don't even have to exist (and so I guess could be laid out in any way you like), though generally they follow a similar format, altered for the fundamental differences in type of entity. I would guess best practice could also be found in UK GAAP somewhere.