The Charities (Accounts and Reports) Regulations 2005

  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