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The Charities (Accounts and Reports) Regulations 2005

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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Form and contents of statements of accounts

  5. 4.Form and contents of statements of accounts: investment funds

  6. 5.Form and contents of statements of accounts: special case charities

  7. 6.Financial year

  8. 7.Annual audit of charity accounts

  9. 8.Independent examination of charity accounts

  10. 9.Audit and independent examination: supplementary provisions

  11. 10.Dispensations from audit or examination requirements

  12. 11.Annual reports

  13. 12.Annual Reports: Investment Funds

  14. 13.Revocation

  15. Signature

    1. SCHEDULE 1

      NOTES TO THE ACCOUNTS

      1. 1.Subject to paragraph 2 below, the information to be provided...

      2. 2.Sub-paragraph (v) of paragraph 1 above shall not apply in...

    2. SCHEDULE 2

      FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: INVESTMENT FUNDS

      1. PART I STATEMENT OF TOTAL RETURN

        1. 1.The statement of total return shall show the net gain...

        2. 2.The information required by paragraph 1 above shall be analysed...

        3. 3.In the case of a common investment fund established by...

        4. 4.In respect of any information required by a sub-paragraph of...

      2. PART II STATEMENT OF MOVEMENT IN FUNDS

        1. 1.The statement of movement in funds shall provide a reconciliation...

        2. 2.The reconciliation referred to in paragraph 1 above shall show—...

        3. 3.In the case of a common investment fund such as...

      3. PART III BALANCE SHEET

        1. 1.The balance sheet shall show, by reference to the information...

        2. 2.Subject to paragraph 4 below, in the case of a...

        3. 3.In the case of a common deposit fund, the information...

        4. 4.In the case of a common investment fund such as...

        5. 5.In respect of any information required by sub-paragraph (c) of...

      4. PART IV METHODS AND PRINCIPLES

        1. 1.(1) The statement of total return shall give a true...

        2. 2.(1) In respect of every amount required by paragraph 2...

        3. 3.The values at which assets and liabilities of an investment...

      5. PART V NOTES TO THE ACCOUNTS

      6. PART VI INTERPRETATION

        1. 1.In this Schedule— “dividend equalisation reserve” means income withheld from...

        2. 2.For the purposes of this Schedule, a person is connected...

        3. 3.Any expression in paragraph 2 above which also appears in...

  17. Explanatory Note

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Explanatory Memorandum

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