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The Charities Accounts (Scotland) Regulations 2006

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Statement of account - Receipts and payments accounts

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9.—(1) Subject to regulation 14(4) and to paragraph (4), a charity with a gross income of less than £100,000 in a financial year shall prepare a statement of account for that financial year consisting of–

(a)a receipts and payment account;

(b)a statement of balances as at the last day of the financial year;

(c)notes to the accounts; and

(d)an annual report containing the information listed in Schedule 2.

(2) The statement of balances and the annual report shall be signed by one of the charity trustees on behalf of all the charity trustees as authorised by them and shall specify the date on which the statement of account of which the statement of balances and the annual report forms part was approved by the charity trustees.

(3) The statement of account shall contain the information listed in Schedule 3.

(4) Where–

(a)the constitution of the charity;

(b)any other enactment; or

(c)a decision of the charity trustees,

requires the charity to prepare fully accrued accounts, the charity shall, instead of the accounts referred to in paragraph (1), prepare a statement of account in accordance with regulation 8.

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