The role of a non-executive director​

Essentially the non-executive director's (NED) role is to provide a creative contribution to the board by providing independent oversight and constructive challenge to the executive directors. ... Clearly, it is appreciated that NEDs cannot give the same continuous attention to the business of the company.

Explanation:

Less formal with fewer legal obligations

The accounting process is generally simpler for partnerships than for limited companies. The partnership business does not need to complete a Corporation Tax Return, but you'll still need to keep records of income and expenses.