Cookies on Legislation.gov.uk

The cookies on legislation.gov.uk do two things: they remember any settings you've chosen so you don't have to choose them on every page, and they help us understand how people browse our website, so we can make improvements and fix problems. We need your consent to use some of these cookies.

The Charities (Accounts and Reports) Regulations 1995

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Form and content of statements of accounts

  5. 4.Form and contents: special cases

  6. 5.Financial year

  7. 6.Annual audit of charity accounts

  8. 7.Independent examination of charity accounts

  9. 8.Audit and independent examination: supplementary provisions

  10. 9.Dispensations from audit or examination requirements

  11. 10.Annual reports

  12. Signature

    1. SCHEDULE 1

      FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS

      1. PART I STATEMENT OF FINANCIAL ACTIVITIES

        1. 1.The statement of financial activities shall show the total incoming...

        2. 2.The information required by paragraph 1 above shall be analysed...

        3. 3.Subject to paragraph 5 below, the analysis required by paragraph...

        4. 4.The analysis required by paragraph 2(b) above is as follows:...

        5. 5.In the case of any financial year of a charity...

      2. PART II BALANCE SHEET

        1. 1.The balance sheet shall show, by reference to the information...

        2. 2.The information referred to in paragraph 1 above is as...

      3. PART III METHODS AND PRINCIPLES

        1. 1.(1) The statement of financial activities shall give a true...

        2. 2.(1) In respect of every amount required by paragraph 3...

        3. 3.The values of assets and liabilities of the charity shall,...

      4. PART IV NOTES TO THE ACCOUNTS

        1. 1.Subject to paragraph 2 below, the information to be provided...

        2. 2.Sub-paragraphs (d) and (r) of paragraph 1 above shall not...

      5. PART V INTERPRETATION

        1. 1.In this Schedule the following expressions have the meanings hereafter...

        2. 2.For the purposes of paragraph 1 above, an amount shall...

    2. SCHEDULE 2

      FORM AND CONTENTS OF STATEMENTS OF ACCOUNTS: COMMON INVESTMENT FUNDS AND COMMON DEPOSIT FUNDS

      1. PART I STATEMENT OF TOTAL RETURN

        1. 1.The statement of total return shall show the net gain...

        2. 2.The information required by paragraph 1 above shall be analysed...

        3. 3.In the case of a common investment fund established by...

        4. 4.In respect of any information required by a sub-paragraph of...

      2. PART II STATEMENT OF MOVEMENT IN FUNDS

        1. 1.The statement of movement in funds shall provide a reconciliation...

        2. 2.The reconciliation referred to in paragraph 1 above shall show—...

        3. 3.In the case of a common investment fund such as...

      3. PART III BALANCE SHEET

        1. 1.The balance sheet shall show, by reference to the information...

        2. 2.Subject to paragraph 4 below, in the case of a...

        3. 3.In the case of a common deposit fund, the information...

        4. 4.In the case of a common investment fund such as...

        5. 5.In respect of any information required by sub-paragraph (c) of...

      4. PART IV METHODS AND PRINCIPLES

        1. 1.The methods and principles specified and referred to in Part...

        2. 2.(1) For any reference to “the charity” or “charity trustees”...

      5. PART V NOTES TO THE ACCOUNTS

        1. 1.The information to be provided by way of notes to...

        2. 2.(1) For any reference to “the charity” there is substituted...

      6. PART VI INTERPRETATION

        1. 1.In this Schedule, “dividend equalisation reserve” means income withheld from...

        2. 2.For the purposes of this Schedule, a person is connected...

        3. 3.Any expression in paragraph 2 above which also appears in...

  14. Explanatory Note