Registration of Clubs (Accounts) Regulations (Northern Ireland) 1997 No. 333 xmlns:atom="http://www.w3.org/2005/Atom"
Introductory Text
1.Citation, commencement and interpretation
2.Vouchers
3.System of control
4.Annual statement of accounts
5.Auditors
6.Transitional provision
7.Conduct of audit
Signature
SCHEDULE 1
Vouchers
1.All order forms, invoices, credit notes, goods returned notes, receipts,...
2.All banking records including all pay-in slip counterfoils, cheque counterfoils,...
3.All lists of members and of subscriptions paid or unpaid....
4.All till rolls, sales sheets, stock record sheets and other...
5.All leases, mortgages and title deeds relating to land or...
6.All annual statements of accounts and minutes made in accordance...
7.All assessments, notices and demands in respect of rates, income...
SCHEDULE 2
Systems of Control
1.Record of supplies
2.Reconciliation of supplies and money
3.Machines
4.Receipts
5.Membership records
6.Ordering of bar stock
7.Payments
8.Payments by cheque
9.Petty cash float
10.Till floats
11.Bank lodgments
12.Summary of receipts
13.Summary of payments
14.Summary of creditors
15.Summary of debtors
16.Functions
17.Record of pay, etc
18.Bar staff
19.Role of committee
20.Prices
21.Measures
22.Stock reports
23.Bank reconciliation
24.Monthly reports
25.Contents of reports, records and receipts
26.System failures
27.Security of records
SCHEDULE 3
Form and Content of Annual Statement of Accounts
Section A General Rules
1.(1) The annual statement of accounts shall include a statement...
2.(1) In respect of every item shown in the annual...
3.Entries in the statement of accounts for the current financial...
4.Entries in the statement of accounts in respect of any...
Section B Required Formats
5.(1) References in paragraph 1 to items listed in a...
Explanatory Note