Annual reports: non-parent charity which prepares a statement of accounts
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Memorandwm Esboniadol
33.—(1) This regulation applies to an annual report prepared in accordance with section 68(1) by the charity trustees of a non-parent charity required to prepare a statement of accounts under section 64(1) or Part 15 of the Companies Act 2006.
(2) The report on the activities of a charity during the year which is required to be contained in the annual report prepared under section 68(1) must—
(a)comply with regulation 32(2) to (4); and
(b)be prepared in accordance with the methods and principles set out in the SORP.