http://www.legislation.gov.uk/nia/2008/12/section/64Charities Act (Northern Ireland) 2008An Act to provide for the establishment and functions of the Charity Commission for Northern Ireland and the Charity Tribunal for Northern Ireland; to make provision about the law of charities, including provision about charitable incorporated organisations; to make further provision about public charitable collections and other fund-raising carried on in connection with charities and other institutions; and for connected purposes.texttext/xmlenStatute Law Database2024-04-02Expert Participation2022-03-30 PART 8CHARITY ACCOUNTS, REPORTS AND RETURNSAnnual statements of accounts641The charity trustees of a charity shall (subject to subsection (3)) prepare in respect of each financial year of the charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Department.2Without prejudice to the generality of subsection (1), regulations under that subsection may make provision—afor any such statement to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;bas to any information to be provided by way of notes to the accounts;and regulations under that subsection may also make provision for determining the financial years of a charity for the purposes of this Act and any regulations made under it.3Where a charity's gross income in any financial year does not exceed £250,000, the charity trustees may, in respect of that year, elect to prepare the following, namely—aa receipts and payments account, andba statement of assets and liabilities,instead of a statement of accounts under subsection (1).4The charity trustees of a charity shall preserve—aany statement of accounts prepared by them under subsection (1), orbany account and statement prepared by them under subsection (3);for at least 6 years from the end of the financial year to which any such statement relates or (as the case may be) to which any such account and statement relate.5Subsection (4) of section 63 shall apply in relation to the preservation of any such statement or account and statement as it applies in relation to the preservation of any accounting records (the references to subsection (3) of that section being read as references to subsection (4) above).6The Department may by order amend subsection (3) by substituting a different sum for the sum for the time being specified there.7Nothing in this section applies to a charity which is a company.8Provisions about the preparation of accounts in respect of groups consisting of certain charities and their subsidiary undertakings, and about other matters relating to such groups, are contained in Schedule 6 (see section 72).S. 64 partly in operation; s. 64 not in operation at Royal Assent see s. 185(1); s. 64(1)(2) in operation for certain purposes at 18.2.2011 by S.R. 2011/11, art. 2, Sch.S. 64(1)(2) modified (18.2.2011) by Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12), art. 2, Sch.S. 64(6) in operation at 28.11.2015 for specified purposes by S.R. 2015/383, art. 2(1)S. 64(1)(2)(6) in operation at 1.1.2016 in so far as not already in operation by S.R. 2015/383, art. 2(3), Sch.S. 64(3)-(5) (7)(8) in operation at 1.1.2016 by S.R. 2015/383, art. 2(3), Sch. Sum in s. 64(3) substituted (1.1.2016) by The Charities Act 2008 (Substitution of Sums) Order (Northern Ireland) 2015 (S.R. 2015/385), arts. 1, 2Ss. 64-70 restricted (retrospectively) by Charities Act (Northern Ireland) 2022 (c. 11), ss. 1(9)(12), 4(2)
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<Strong>PART 8</Strong>
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<Title>CHARITY ACCOUNTS, REPORTS AND RETURNS</Title>
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<Title>Annual statements of accounts</Title>
<P1 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64" id="section-64">
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64
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<P1para>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/1" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/1" RestrictStartDate="2016-01-01" id="section-64-1">
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1
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<P2para>
<Text>The charity trustees of a charity shall (subject to subsection (3)) prepare in respect of each financial year of the charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Department.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/2" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/2" RestrictStartDate="2016-01-01" id="section-64-2">
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2
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<P2para>
<Text>Without prejudice to the generality of subsection (1), regulations under that subsection may make provision—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/2/a" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/2/a" id="section-64-2-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>for any such statement to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/2/b" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/2/b" id="section-64-2-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>as to any information to be provided by way of notes to the accounts;</Text>
</P3para>
</P3>
<Text>and regulations under that subsection may also make provision for determining the financial years of a charity for the purposes of this Act and any regulations made under it.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/3" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/3" RestrictStartDate="2016-01-01" id="section-64-3">
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3
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<P2para>
<Text>
Where a charity's gross income in any financial year does not exceed
<Substitution ChangeId="key-25c15d227fbe102a251e10b42998c3b2-1522250833944" CommentaryRef="key-25c15d227fbe102a251e10b42998c3b2">£250,000</Substitution>
, the charity trustees may, in respect of that year, elect to prepare the following, namely—
</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/3/a" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/3/a" id="section-64-3-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>a receipts and payments account, and</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/3/b" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/3/b" id="section-64-3-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>a statement of assets and liabilities,</Text>
</P3para>
</P3>
<Text>instead of a statement of accounts under subsection (1).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/4" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/4" RestrictStartDate="2016-01-01" id="section-64-4">
<Pnumber>
<CommentaryRef Ref="key-a04a55d8d4dd9c9f80e784a0d6e9e18d"/>
4
</Pnumber>
<P2para>
<Text>The charity trustees of a charity shall preserve—</Text>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/4/a" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/4/a" id="section-64-4-a">
<Pnumber>a</Pnumber>
<P3para>
<Text>any statement of accounts prepared by them under subsection (1), or</Text>
</P3para>
</P3>
<P3 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/4/b" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/4/b" id="section-64-4-b">
<Pnumber>b</Pnumber>
<P3para>
<Text>any account and statement prepared by them under subsection (3);</Text>
</P3para>
</P3>
<Text>for at least 6 years from the end of the financial year to which any such statement relates or (as the case may be) to which any such account and statement relate.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/5" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/5" RestrictStartDate="2016-01-01" id="section-64-5">
<Pnumber>
<CommentaryRef Ref="key-a04a55d8d4dd9c9f80e784a0d6e9e18d"/>
5
</Pnumber>
<P2para>
<Text>Subsection (4) of section 63 shall apply in relation to the preservation of any such statement or account and statement as it applies in relation to the preservation of any accounting records (the references to subsection (3) of that section being read as references to subsection (4) above).</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/6" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/6" RestrictStartDate="2015-11-28" id="section-64-6">
<Pnumber>
<CommentaryRef Ref="key-44be878ac21bb128a94c215790509fb7"/>
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6
</Pnumber>
<P2para>
<Text>The Department may by order amend subsection (3) by substituting a different sum for the sum for the time being specified there.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/7" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/7" RestrictStartDate="2016-01-01" id="section-64-7">
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7
</Pnumber>
<P2para>
<Text>Nothing in this section applies to a charity which is a company.</Text>
</P2para>
</P2>
<P2 DocumentURI="http://www.legislation.gov.uk/nia/2008/12/section/64/8" IdURI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/8" RestrictStartDate="2016-01-01" id="section-64-8">
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8
</Pnumber>
<P2para>
<Text>Provisions about the preparation of accounts in respect of groups consisting of certain charities and their subsidiary undertakings, and about other matters relating to such groups, are contained in Schedule 6 (see section 72).</Text>
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<Commentary id="c22541861" Type="I">
<Para>
<Text>
<CitationSubRef id="c00280" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/64" SectionRef="section-64">S. 64</CitationSubRef>
partly in operation;
<CitationSubRef id="c00281" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/64" SectionRef="section-64">s. 64</CitationSubRef>
not in operation at Royal Assent see
<CitationSubRef id="c00282" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/185/1" SectionRef="section-185-1">s. 185(1)</CitationSubRef>
;
<CitationSubRef id="c00283" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/1/2" SectionRef="section-64-1-2">s. 64(1)(2)</CitationSubRef>
in operation for certain purposes at 18.2.2011 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/11" id="c00284" Class="NorthernIrelandStatutoryRule" Year="2011" Number="11">S.R. 2011/11</Citation>
,
<CitationSubRef CitationRef="c00284" id="c00285" URI="http://www.legislation.gov.uk/id/nisr/2011/11/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef CitationRef="c00284" id="c00286" URI="http://www.legislation.gov.uk/id/nisr/2011/11/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="c22541871" Type="C">
<Para>
<Text>
<CitationSubRef id="c00287" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/1/2" SectionRef="section-64-1-2">S. 64(1)(2)</CitationSubRef>
modified (18.2.2011) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2011/12" id="c00288" Class="NorthernIrelandStatutoryRule" Year="2011" Number="12" Title="Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011">Charities Act 2008 (Transitional Provision) Order (Northern Ireland) 2011 (S.R. 2011/12)</Citation>
,
<CitationSubRef CitationRef="c00288" id="c00289" URI="http://www.legislation.gov.uk/id/nisr/2011/12/article/2" SectionRef="article-2" Operative="true">art. 2</CitationSubRef>
,
<CitationSubRef CitationRef="c00288" id="c00290" URI="http://www.legislation.gov.uk/id/nisr/2011/12/schedule" SectionRef="schedule">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-44be878ac21bb128a94c215790509fb7" Type="I">
<Para>
<Text>
<CitationSubRef id="cwxetci82-00007" SectionRef="section-64-6" URI="http://www.legislation.gov.uk/id/nia/2008/12/section/64/6">S. 64(6)</CitationSubRef>
in operation at 28.11.2015 for specified purposes by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/383" id="cwxetci82-00008" Class="NorthernIrelandStatutoryRule" Year="2015" Number="383" Title="The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015">S.R. 2015/383</Citation>
,
<CitationSubRef CitationRef="cwxetci82-00008" id="cwxetci82-00009" SectionRef="article-2-1" URI="http://www.legislation.gov.uk/id/nisr/2015/383/article/2/1" Operative="true">art. 2(1)</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-6c34bd3a2b611603259aaa1952919899" Type="I">
<Para>
<Text>
S. 64(1)(2)(6) in operation at 1.1.2016 in so far as not already in operation by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/383" id="cwxfhefk2-00048" Class="NorthernIrelandStatutoryRule" Year="2015" Number="383" Title="The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015">S.R. 2015/383</Citation>
,
<CitationSubRef CitationRef="cwxfhefk2-00048" id="cwxfhefk2-00049" URI="http://www.legislation.gov.uk/id/nisr/2015/383/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cwxfhefk2-00048" id="cwxfhefk2-00050" URI="http://www.legislation.gov.uk/id/nisr/2015/383/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-a04a55d8d4dd9c9f80e784a0d6e9e18d" Type="I">
<Para>
<Text>
S. 64(3)-(5) (7)(8) in operation at 1.1.2016 by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/383" id="cwxfhefk2-00065" Class="NorthernIrelandStatutoryRule" Year="2015" Number="383" Title="The Charities (2008 Act) (Commencement No. 7) Order (Northern Ireland) 2015">S.R. 2015/383</Citation>
,
<CitationSubRef CitationRef="cwxfhefk2-00065" id="cwxfhefk2-00066" URI="http://www.legislation.gov.uk/id/nisr/2015/383/article/2/3" SectionRef="article-2-3">art. 2(3)</CitationSubRef>
,
<CitationSubRef CitationRef="cwxfhefk2-00065" id="cwxfhefk2-00067" URI="http://www.legislation.gov.uk/id/nisr/2015/383/schedule" SectionRef="schedule" Operative="true">Sch.</CitationSubRef>
</Text>
</Para>
</Commentary>
<Commentary id="key-25c15d227fbe102a251e10b42998c3b2" Type="F">
<Para>
<Text>
Sum in s. 64(3) substituted (1.1.2016) by
<Citation URI="http://www.legislation.gov.uk/id/nisr/2015/385" id="cwxjz9ds2-00007" Class="NorthernIrelandStatutoryRule" Year="2015" Number="385" Title="The Charities Act 2008 (Substitution of Sums) Order (Northern Ireland) 2015">The Charities Act 2008 (Substitution of Sums) Order (Northern Ireland) 2015 (S.R. 2015/385)</Citation>
,
<CitationSubRef CitationRef="cwxjz9ds2-00007" id="cwxjz9ds2-00008" URI="http://www.legislation.gov.uk/id/nisr/2015/385/article/1" SectionRef="article-1">arts. 1</CitationSubRef>
,
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restricted (retrospectively) by
<Citation URI="http://www.legislation.gov.uk/id/nia/2022/11" id="d10e4" Class="NorthernIrelandAct" Year="2022" Number="11" Title="Charities Act (Northern Ireland) 2022">Charities Act (Northern Ireland) 2022 (c. 11)</Citation>
,
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,
<CitationSubRef id="ccd8e1020230717095913870100" CitationRef="d10e4" URI="http://www.legislation.gov.uk/id/nia/2022/11/section/4/2" SectionRef="section-4-2">4(2)</CitationSubRef>
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