Point in time view as at 14/03/2012.
Charities Act 2011, Section 136 is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)Nothing in sections 130 to 134 (preparation and preservation of individual accounts) applies to an exempt charity.
(2)But the charity trustees of an exempt charity—
(a)must keep proper books of account with respect to the affairs of the charity, and
(b)if not required by or under the authority of any other Act to prepare periodical statements of account must prepare consecutive statements of account consisting on each occasion of—
(i)an income and expenditure account relating to a period of not more than 15 months, and
(ii)a balance sheet relating to the end of that period.
(3)The books of accounts and statements of account relating to an exempt charity must be preserved for a period of at least 6 years unless—
(a)the charity ceases to exist, and
(b)the Commission consents in writing to their being destroyed or otherwise disposed of.
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
