http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/part/II/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. SCHEDULE 1 FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS PART II BALANCE SHEET 1 The balance sheet shall show, by reference to the information specified in paragraph 2 below, the state of affairs of the charity as at the end of the financial year in respect of which the statement of accounts is prepared. 2 The information referred to in paragraph 1 above is as follows: a fixed assets, divided into— i intangible assets; ii tangible assets for use by the charity; and iii investments; and b current assets, divided into— i stock and work in progress; ii debtors; iii investments; and iv cash at bank and in hand; c short-term creditors; d net current assets or liabilities (that is to say, the difference between the total amount entered in pursuance of sub-paragraph (b) above and the total amount entered in pursuance of sub-paragraph (c) above); e total assets after deduction of current liabilities (that is to say, the total amount entered in pursuance of sub-paragraph (a) above plus the amount entered in pursuance of sub-paragraph (d) above); f long term creditors; g provisions for liabilities or charges; h net assets (that is to say, the amount entered in pursuance of sub-paragraph (e) above less the total amounts entered in pursuance of sub-paragraphs (f) and (g) above); and i funds of the charity, divided into— i unrestricted income funds; ii income funds which are restricted as to their use; and iii capital funds.
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<dc:title>The Charities (Accounts and Reports) Regulations 1995</dc:title>
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<Title>FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS</Title>
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<Title>BALANCE SHEET</Title>
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<Text>The balance sheet shall show, by reference to the information specified in paragraph 2 below, the state of affairs of the charity as at the end of the financial year in respect of which the statement of accounts is prepared.</Text>
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<Text>The information referred to in paragraph 1 above is as follows:</Text>
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<Pnumber>i</Pnumber>
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<Text>intangible assets;</Text>
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<Text>tangible assets for use by the charity; and</Text>
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<Pnumber>iii</Pnumber>
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<Text>investments; and</Text>
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<Pnumber>c</Pnumber>
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<Text>provisions for liabilities or charges;</Text>
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<Pnumber>h</Pnumber>
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<Text>net assets (that is to say, the amount entered in pursuance of sub-paragraph (e) above less the total amounts entered in pursuance of sub-paragraphs (f) and (g) above); and</Text>
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<Text>funds of the charity, divided into—</Text>
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<Text>unrestricted income funds;</Text>
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</P4para>
</P4>
<P4 DocumentURI="http://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/2/i/iii/made" IdURI="http://www.legislation.gov.uk/id/uksi/1995/2724/schedule/1/paragraph/2/i/iii" id="schedule-1-paragraph-2-i-iii">
<Pnumber>iii</Pnumber>
<P4para>
<Text>capital funds.</Text>
</P4para>
</P4>
</P3para>
</P3>
</P1para>
</P1>
</Part>
</ScheduleBody>
</Schedule>
</Schedules>
</Secondary>
</Legislation>