Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997

2. Introductory Text

1. Citation, commencement and interpretation

3. 2. Vouchers

4. 3. System of control

5. 4. Annual statement of accounts

6. 5. Auditors

7. 6. Transitional provision

8. 7. Conduct of audit

9. Signature

10. 1. SCHEDULE 1

       Vouchers

       1. 1. All order forms, invoices, credit notes, goods returned notes, receipts,...

       2. 2. All banking records including all pay-in slip counterfoils, cheque counterfoils,...

       3. 3. All lists of members and of subscriptions paid or unpaid....

       4. 4. All till rolls, sales sheets, stock record sheets and other...

       5. 5. All leases, mortgages and title deeds relating to land or...

       6. 6. All annual statements of accounts and minutes made in accordance...

       7. 7. All assessments, notices and demands in respect of rates, income...

    2. SCHEDULE 2

       Systems of Control

       1. 1. Record of supplies

       2. 2. Reconciliation of supplies and money

       3. 3. Machines

       4. 4. Receipts

       5. 5. Membership records

       6. 6. Ordering of bar stock

       7. 7. Payments

       8. 8. Payments by cheque

       9. 9. Petty cash float

       10. 10. Till floats

       11. 11. Bank lodgments

       12. 12. Summary of receipts

       13. 13. Summary of payments

       14. 14. Summary of creditors

       15. 15. Summary of debtors

       16. 16. Functions

       17. 17. Record of pay, etc

       18. 18. Bar staff

       19. 19. Role of committee

       20. 20. Prices

       21. 21. Measures

       22. 22. Stock reports

       23. 23. Bank reconciliation

       24. 24. Monthly reports

       25. 25. Contents of reports, records and receipts

       26. 26. System failures

       27. 27. Security of records

    3. SCHEDULE 3

       Form and Content of Annual Statement of Accounts

       1. Section A

          General Rules

          1. 1. (1) The annual statement of accounts shall include a statement...

          2. 2. (1) In respect of every item shown in the annual...

          3. 3. Entries in the statement of accounts for the current financial...

          4. 4. Entries in the statement of accounts in respect of any...

       2. Section B

          Required Formats

          1. 5. (1) References in paragraph 1 to items listed in a...

       3. SUPPLIES ACCOUNT FORMAT Income Bar supplies (1). Expenditure Bar stock...

       4. NOTES ON SUPPLIES ACCOUNT FORMAT Bar supplies. (Item A.1) Gross...

       5. INCOME AND EXPENDITURE ACCOUNT FORMAT Income Gross profit (loss) from...

       6. NOTES ON INCOME AND EXPENDITURE ACCOUNT FORMAT Gross profit (loss)...

       7. BALANCE SHEET FORMAT Fixed Assets Land and buildings (1). Fixtures...

       8. NOTES ON BALANCE SHEET FORMAT Land and buildings. (Item A.1)...

11. Explanatory Note