http://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/III/paragraph/3/madeThe Charities (Accounts and Reports) Regulations 2005CharitiesRegister of charitiesTrusteesKing's Printer of Acts of Parliament2017-06-20CHARITIES These Regulations (“the 2005 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 Regulations do not apply to exempt charities, and only the provisions relating to annual reports apply to charitable companies. SCHEDULE 2 FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: INVESTMENT FUNDS PART IIIBALANCE SHEET 3 In the case of a common deposit fund, the information referred to in paragraph 1 above is as follows: a cash at bank and in hand; b debtors; c deposits and investments, divided into— i deposits at the Bank of England; ii deposits with a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits; iii other bank deposits; iv other deposits; and v other investments; d current assets not included in any of paragraphs (a) to (c) above; e tangible fixed assets for use by the investment fund; f gross assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a) to (e) above); g sums deposited by participating charities; h other liabilities, divided into— i creditors; ii bank overdrafts; iii other loans; and iv interest accrued or payable to participating charities; i sums held as an income reserve on trust for existing depositors; and j total liabilities (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (g), (h) and (i) above);
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<dc:identifier>http://www.legislation.gov.uk/uksi/2005/572/schedule/2/part/III/paragraph/3/made</dc:identifier>
<dc:title>The Charities (Accounts and Reports) Regulations 2005</dc:title>
<dc:subject>Charities</dc:subject>
<dc:subject>Register of charities</dc:subject>
<dc:subject>Trustees</dc:subject>
<dc:publisher>King's Printer of Acts of Parliament</dc:publisher>
<dc:modified>2017-06-20</dc:modified>
<dc:subject scheme="SIheading">CHARITIES</dc:subject>
<dc:description>These Regulations (“the 2005 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 Regulations do not apply to exempt charities, and only the provisions relating to annual reports apply to charitable companies.</dc:description>
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<Number>SCHEDULE 2</Number>
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<Title>FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: INVESTMENT FUNDS</Title>
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<Number>PART III</Number>
<Title>BALANCE SHEET</Title>
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<Text>In the case of a common deposit fund, the information referred to in paragraph 1 above is as follows:</Text>
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<Pnumber>a</Pnumber>
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<Text>cash at bank and in hand;</Text>
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<Pnumber>c</Pnumber>
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<Text>deposits and investments, divided into—</Text>
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<Pnumber>i</Pnumber>
<P4para>
<Text>deposits at the Bank of England;</Text>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>deposits with a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;</Text>
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<Pnumber>iii</Pnumber>
<P4para>
<Text>other bank deposits;</Text>
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<Pnumber>iv</Pnumber>
<P4para>
<Text>other deposits; and</Text>
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<Text>other investments;</Text>
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<P3para>
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<Pnumber>e</Pnumber>
<P3para>
<Text>tangible fixed assets for use by the investment fund;</Text>
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<Pnumber>f</Pnumber>
<P3para>
<Text>gross assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a) to (e) above);</Text>
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<Pnumber>g</Pnumber>
<P3para>
<Text>sums deposited by participating charities;</Text>
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<Pnumber>h</Pnumber>
<P3para>
<Text>other liabilities, divided into—</Text>
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<Pnumber>i</Pnumber>
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<Text>creditors;</Text>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>bank overdrafts;</Text>
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<Pnumber>iii</Pnumber>
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<Text>other loans; and</Text>
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<Pnumber>iv</Pnumber>
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<Text>interest accrued or payable to participating charities;</Text>
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<Pnumber>i</Pnumber>
<P3para>
<Text>sums held as an income reserve on trust for existing depositors; and</Text>
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<Pnumber>j</Pnumber>
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<Text>total liabilities (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (g), (h) and (i) above);</Text>
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