Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997

  1. Introductory Text

  2. 1.Citation, commencement and interpretation

  3. 2.Vouchers

  4. 3.System of control

  5. 4.Annual statement of accounts

  6. 5.Auditors

  7. 6.Transitional provision

  8. 7.Conduct of audit

  9. Signature

    1. SCHEDULE 1

      Vouchers

      1. 1.All order forms, invoices, credit notes, goods returned notes, receipts,...

      2. 2.All banking records including all pay-in slip counterfoils, cheque counterfoils,...

      3. 3.All lists of members and of subscriptions paid or unpaid....

      4. 4.All till rolls, sales sheets, stock record sheets and other...

      5. 5.All leases, mortgages and title deeds relating to land or...

      6. 6.All annual statements of accounts and minutes made in accordance...

      7. 7.All assessments, notices and demands in respect of rates, income...

    2. SCHEDULE 2

      Systems of Control

      1. 1.Record of supplies

      2. 2.Reconciliation of supplies and money

      3. 3.Machines

      4. 4.Receipts

      5. 5.Membership records

      6. 6.Ordering of bar stock

      7. 7.Payments

      8. 8.Payments by cheque

      9. 9.Petty cash float

      10. 10.Till floats

      11. 11.Bank lodgments

      12. 12.Summary of receipts

      13. 13.Summary of payments

      14. 14.Summary of creditors

      15. 15.Summary of debtors

      16. 16.Functions

      17. 17.Record of pay, etc

      18. 18.Bar staff

      19. 19.Role of committee

      20. 20.Prices

      21. 21.Measures

      22. 22.Stock reports

      23. 23.Bank reconciliation

      24. 24.Monthly reports

      25. 25.Contents of reports, records and receipts

      26. 26.System failures

      27. 27.Security of records

    3. SCHEDULE 3

      Form and Content of Annual Statement of Accounts

      1. Section A General Rules

        1. 1.(1) The annual statement of accounts shall include a statement...

        2. 2.(1) In respect of every item shown in the annual...

        3. 3.Entries in the statement of accounts for the current financial...

        4. 4.Entries in the statement of accounts in respect of any...

      2. Section B Required Formats

        1. 5.(1) References in paragraph 1 to items listed in a...

  11. Explanatory Note