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The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015

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Annual reports: qualifying parent charities

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34.—(1) This regulation applies to an annual report prepared in accordance with section 68(1) by the charity trustees of a qualifying parent charity preparing a statement of accounts under section 64(1) or Part 15 of the Companies Act 2006.

(2) The report on the activities of such a parent charity and its subsidiary undertakings during the year which is required to be contained in the annual report prepared under section 68(1) must—

(a)subject to paragraph (3), comply with regulation 32(2) to (4); and

(b)be prepared in accordance with the methods and principles set out in the SORP.

(3) Regulation 32(2) to (4) shall be modified in its application to this regulation so that references to the “non-parent charity” are read as references to the “qualifying parent charity and its subsidiary undertakings”.

(4) In this regulation “subsidiary undertaking” does not include a subsidiary undertaking which is excluded from group accounts in accordance with regulation 17.

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