http://www.legislation.gov.uk/uksi/1995/2724/contents/madeThe Charities (Accounts and Reports) Regulations 1995CharitiesTrusteesRegister of charitiesKing's Printer of Acts of Parliament2015-03-09CHARITIES These Regulations, which extend only to England and Wales, make provision with respect to the accounts of charities, the financial years of a charity, the requirements relating to audit or examination of charity accounts and the annual reports of charity trustees. The Charities (Accounts and Reports) Regulations 1995 reg.2 The Charities (Accounts and Reports) Regulations 2000 reg.8(1) Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995 reg 4 The Charities (Accounts and Reports) Regulations 2000 reg.8(2) Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995 regs.6 7 The Charities (Accounts and Reports) Regulations 2000 regs.4 6 Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995 reg.9 The Charities (Accounts and Reports) Regulations 2000 reg 8(3) Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995Sch. 1 Pt. 6 para. 1(I)(ii)(C)The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 516art. 1Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995Sch. 2 Pt. 3 para. 3(c)(i)(ii)The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 517(2)art. 1Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995Sch. 2 Pt. 6 para. 4The Financial Services and Markets Act 2000 (Consequential Amendments and Repeals) Order 2001art. 517(3)art. 1Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995The Charities (Accounts and Reports) Regulations 2005reg 13Charities (Accounts and Reports) RegsThe Charities (Accounts and Reports) Regulations 1995RegulationsThe Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005art. 5 Sch.art. 6art. 1(2)The Charities (Accounts and Reports) Regulations 1995Sch. 2 Pt. 3 para. 3(c)(ii)The Bank of England Act 1998 (Consequential Amendments of Subordinate Legislation) Order 1998art. 3 Sch. 2art. 1Charities (Accounts and Reports) Regs The Charities (Accounts and Reports) Regulations 1995 1Citation and commencement 2Interpretation 3Form and content of statements of accounts 4Form and contents: special cases 5Financial year 6Annual audit of charity accounts 7Independent examination of charity accounts 8Audit and independent examination: supplementary provisions 9Dispensations from audit or examination requirements 10Annual reports SCHEDULE 1FORM AND CONTENTS OF STATEMENTS OF ACCOUNTSPART ISTATEMENT OF FINANCIAL ACTIVITIES1The statement of financial activities shall show the total incoming...2The information required by paragraph 1 above shall be analysed...3Subject to paragraph 5 below, the analysis required by paragraph...4The analysis required by paragraph 2(b) above is as follows:...5In the case of any financial year of a charity...PART IIBALANCE SHEET1The balance sheet shall show, by reference to the information...2The information referred to in paragraph 1 above is as...PART IIIMETHODS AND PRINCIPLES1(1) The statement of financial activities shall give a true...2(1) In respect of every amount required by paragraph 3...3The values of assets and liabilities of the charity shall,...PART IVNOTES TO THE ACCOUNTS1Subject to paragraph 2 below, the information to be provided...2Sub-paragraphs (d) and (r) of paragraph 1 above shall not...PART VINTERPRETATION1In this Schedule the following expressions have the meanings hereafter...2For the purposes of paragraph 1 above, an amount shall... SCHEDULE 2FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: COMMON INVESTMENT FUNDS AND COMMON DEPOSIT FUNDSPART ISTATEMENT OF TOTAL RETURN1The statement of total return shall show the net gain...2The information required by paragraph 1 above shall be analysed...3In the case of a common investment fund established by...4In respect of any information required by a sub-paragraph of...PART IISTATEMENT OF MOVEMENT IN FUNDS1The statement of movement in funds shall provide a reconciliation...2The reconciliation referred to in paragraph 1 above shall show—...3In the case of a common investment fund such as...PART IIIBALANCE SHEET1The balance sheet shall show, by reference to the information...2Subject to paragraph 4 below, in the case of a...3In the case of a common deposit fund, the information...4In the case of a common investment fund such as...5In respect of any information required by sub-paragraph (c) of...PART IVMETHODS AND PRINCIPLES1The methods and principles specified and referred to in Part...2(1) For any reference to “the charity” or “charity trustees”...PART VNOTES TO THE ACCOUNTS1The information to be provided by way of notes to...2(1) For any reference to “the charity” there is substituted...PART VIINTERPRETATION1In this Schedule, “dividend equalisation reserve” means income withheld from...2For the purposes of this Schedule, a person is connected...3Any expression in paragraph 2 above which also appears in... 1995 No. 2724 CHARITIES The Charities (Accounts and Reports) Regulations 1995 Made 17th October 1995 Laid before Parliament 20th October 1995 Coming into force 1st March 1996 The Secretary of State, in exercise of the powers conferred upon him by sections 42, 44, 45 and 86(3) of the Charities Act 1993, and after such consultation as is mentioned in section 86(4) of that Act, hereby makes the following Regulations: 1993 c. 10; section 42 was amended by the Charities Act 1993 (Substitution of Sums) Order 1995 (S.I. 1995/2696) and section 45 was amended by section 29 of the Deregulation and Contracting Out Act 1994 (c. 40) and by Part II of Schedule 1 to the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I. 1994/1935).
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<ukm:Section Ref="article-6" URI="http://www.legislation.gov.uk/id/uksi/2005/1074/article/6">art. 6</ukm:Section>
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<ukm:AffectedTitle>The Charities (Accounts and Reports) Regulations 1995</ukm:AffectedTitle>
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<ukm:Section Ref="schedule-2" URI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2">Sch. 2 Pt. 3 </ukm:Section>
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<ukm:AffectingTitle>The Bank of England Act 1998 (Consequential Amendments of Subordinate Legislation) Order 1998</ukm:AffectingTitle>
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<ukm:InForce Date="1998-06-01" Qualification="wholly in force" Applied="false"/>
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<ukm:AffectedTitle>Charities (Accounts and Reports) Regs</ukm:AffectedTitle>
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<Contents>
<ContentsTitle>The Charities (Accounts and Reports) Regulations 1995</ContentsTitle>
<ContentsItem ContentRef="regulation-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle>Citation and commencement</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle>Interpretation</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle>Form and content of statements of accounts</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-4" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/4" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/4/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle>Form and contents: special cases</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-5" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/5" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/5/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle>Financial year</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-6" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/6" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/6/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>6</ContentsNumber>
<ContentsTitle>Annual audit of charity accounts</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-7" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/7" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/7/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>7</ContentsNumber>
<ContentsTitle>Independent examination of charity accounts</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-8" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/8" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/8/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>8</ContentsNumber>
<ContentsTitle>Audit and independent examination: supplementary provisions</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-9" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/9" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/9/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>9</ContentsNumber>
<ContentsTitle>Dispensations from audit or examination requirements</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="regulation-10" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/regulation/10" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/regulation/10/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>10</ContentsNumber>
<ContentsTitle>Annual reports</ContentsTitle>
</ContentsItem>
<ContentsSchedules>
<ContentsSchedule ContentRef="schedule-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 1</ContentsNumber>
<ContentsTitle>FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS</ContentsTitle>
<ContentsPart ContentRef="schedule-1-part-I" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/part/I" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/I/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART I</ContentsNumber>
<ContentsTitle>STATEMENT OF FINANCIAL ACTIVITIES</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The statement of financial activities shall show the total incoming...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">The information required by paragraph 1 above shall be analysed...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">Subject to paragraph 5 below, the analysis required by paragraph...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-4" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/4" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/4/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle Generated="true">The analysis required by paragraph 2(b) above is as follows:...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-5" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/5" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/5/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle Generated="true">In the case of any financial year of a charity...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-II" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/part/II" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/II/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART II</ContentsNumber>
<ContentsTitle>BALANCE SHEET</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The balance sheet shall show, by reference to the information...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">The information referred to in paragraph 1 above is as...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-III" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/part/III" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/III/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART III</ContentsNumber>
<ContentsTitle>METHODS AND PRINCIPLES</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">(1) The statement of financial activities shall give a true...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">(1) In respect of every amount required by paragraph 3...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">The values of assets and liabilities of the charity shall,...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-IV" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/part/IV" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/IV/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART IV</ContentsNumber>
<ContentsTitle>NOTES TO THE ACCOUNTS</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">Subject to paragraph 2 below, the information to be provided...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">Sub-paragraphs (d) and (r) of paragraph 1 above shall not...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-1-part-V" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/part/V" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/V/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART V</ContentsNumber>
<ContentsTitle>INTERPRETATION</ContentsTitle>
<ContentsItem ContentRef="schedule-1-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">In this Schedule the following expressions have the meanings hereafter...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-1-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">For the purposes of paragraph 1 above, an amount shall...</ContentsTitle>
</ContentsItem>
</ContentsPart>
</ContentsSchedule>
<ContentsSchedule ContentRef="schedule-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>SCHEDULE 2</ContentsNumber>
<ContentsTitle>FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: COMMON INVESTMENT FUNDS AND COMMON DEPOSIT FUNDS</ContentsTitle>
<ContentsPart ContentRef="schedule-2-part-I" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/I" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/I/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART I</ContentsNumber>
<ContentsTitle>STATEMENT OF TOTAL RETURN</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The statement of total return shall show the net gain...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">The information required by paragraph 1 above shall be analysed...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">In the case of a common investment fund established by...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-4" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/4" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/4/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle Generated="true">In respect of any information required by a sub-paragraph of...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-2-part-II" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/II" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/II/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART II</ContentsNumber>
<ContentsTitle>STATEMENT OF MOVEMENT IN FUNDS</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The statement of movement in funds shall provide a reconciliation...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">The reconciliation referred to in paragraph 1 above shall show—...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">In the case of a common investment fund such as...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-2-part-III" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/III" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/III/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART III</ContentsNumber>
<ContentsTitle>BALANCE SHEET</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The balance sheet shall show, by reference to the information...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">Subject to paragraph 4 below, in the case of a...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">In the case of a common deposit fund, the information...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-4" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/4" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/4/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>4</ContentsNumber>
<ContentsTitle Generated="true">In the case of a common investment fund such as...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-5" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/5" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/5/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>5</ContentsNumber>
<ContentsTitle Generated="true">In respect of any information required by sub-paragraph (c) of...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-2-part-IV" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/IV" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/IV/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART IV</ContentsNumber>
<ContentsTitle>METHODS AND PRINCIPLES</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The methods and principles specified and referred to in Part...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">(1) For any reference to “the charity” or “charity trustees”...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-2-part-V" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/V" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/V/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART V</ContentsNumber>
<ContentsTitle>NOTES TO THE ACCOUNTS</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">The information to be provided by way of notes to...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">(1) For any reference to “the charity” there is substituted...</ContentsTitle>
</ContentsItem>
</ContentsPart>
<ContentsPart ContentRef="schedule-2-part-VI" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/part/VI" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/part/VI/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>PART VI</ContentsNumber>
<ContentsTitle>INTERPRETATION</ContentsTitle>
<ContentsItem ContentRef="schedule-2-paragraph-1" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/1" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/1/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>1</ContentsNumber>
<ContentsTitle Generated="true">In this Schedule, “dividend equalisation reserve” means income withheld from...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-2" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/2" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/2/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>2</ContentsNumber>
<ContentsTitle Generated="true">For the purposes of this Schedule, a person is connected...</ContentsTitle>
</ContentsItem>
<ContentsItem ContentRef="schedule-2-paragraph-3" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/2/paragraph/3" DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/2/paragraph/3/made" RestrictExtent="E+W+S+N.I.">
<ContentsNumber>3</ContentsNumber>
<ContentsTitle Generated="true">Any expression in paragraph 2 above which also appears in...</ContentsTitle>
</ContentsItem>
</ContentsPart>
</ContentsSchedule>
</ContentsSchedules>
</Contents>
<Secondary>
<SecondaryPrelims DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/introduction/made" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/introduction">
<Number>1995 No. 2724</Number>
<SubjectInformation>
<Subject>
<Title>CHARITIES</Title>
</Subject>
</SubjectInformation>
<Title>The Charities (Accounts and Reports) Regulations 1995</Title>
<MadeDate>
<Text>Made</Text>
<DateText>17th October 1995</DateText>
</MadeDate>
<LaidDate>
<Text>Laid before Parliament</Text>
<DateText>20th October 1995</DateText>
</LaidDate>
<ComingIntoForce>
<Text>Coming into force</Text>
<DateText>1st March 1996</DateText>
</ComingIntoForce>
<SecondaryPreamble>
<EnactingText>
<Para>
<Text>
The Secretary of State, in exercise of the powers conferred upon him by sections 42, 44, 45 and 86(3) of the Charities Act 1993
<FootnoteRef Ref="f00001"/>
, and after such consultation as is mentioned in section 86(4) of that Act, hereby makes the following Regulations:
</Text>
</Para>
</EnactingText>
</SecondaryPreamble>
</SecondaryPrelims>
</Secondary>
<Footnotes>
<Footnote id="f00001">
<FootnoteText>
<Para>
<Text>
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1993/10" id="c00002" Class="UnitedKingdomPublicGeneralAct" Year="1993" Number="0010">1993 c. 10</Citation>
; section 42 was amended by the Charities Act 1993 (Substitution of Sums) Order 1995 (
<Acronym Expansion="Statutory Instrument">S.I.</Acronym>
<Citation URI="http://www.legislation.gov.uk/id/uksi/1995/2696" id="c00003" Class="UnitedKingdomStatutoryInstrument" Year="1995" Number="2696">1995/2696</Citation>
) and section 45 was amended by section 29 of the Deregulation and Contracting Out Act
<Citation URI="http://www.legislation.gov.uk/id/ukpga/1994/40" id="c00004" Class="UnitedKingdomPublicGeneralAct" Year="1994" Number="0040">1994 (c. 40)</Citation>
and by Part II of Schedule 1 to the Companies Act 1985 (Audit Exemption) Regulations 1994 (S.I.
<Citation URI="http://www.legislation.gov.uk/id/uksi/1994/1935" id="c00005" Class="UnitedKingdomStatutoryInstrument" Year="1994" Number="1935">1994/1935</Citation>
).
</Text>
</Para>
</FootnoteText>
</Footnote>
</Footnotes>
</Legislation>