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The Charities Accounts (Scotland) Regulations 2006

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Regulation 9

SCHEDULE 2Receipts and Payments - Annual Report Requirements

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1.  The name of the charity as it appears in the Register and any other name by which it makes itself known.

2.  The number assigned to it in the Register.

3.  The address of the principal office of the charity or, where it does not have such an office, the name and address of one of the charity trustees (unless the charity is entitled to exclude the address from its entry in the Register in terms of section 3(4) of the 2005 Act).

4.  The name of any person that is a charity trustee on the date the annual report was approved by the charity trustees unless–

(a)there are more than 50 charity trustees, in which case the names of 50 charity trustees is sufficient, or

(b)the charity is entitled to exclude the names of the charity trustees from its entry in the Register in terms of section 3(4) of the 2005 Act.

5.  The name of any person who has, at any time during the financial year in question, been a charity trustee, unless the charity is entitled to exclude the names of the charity trustees from its entry in the Register in terms of section 3(4) of the 2005 Act.

6.  Particulars of any deed or other document containing provisions which regulate the purposes and administration of the charity.

7.  A description of the methods which have been adopted by the charity trustees to recruit and appoint new charity trustees and the name of any external body or person that is entitled to appoint the charity trustees, if any.

8.  The purposes of the charity as set out in the constitution of the charity.

9.  A summary of the main activities of the charity undertaken and achievements in the financial year.

10.  A description of the policy which has been adopted by the charity trustees for the purpose of determining the level of reserves which it is appropriate for the charity to maintain in order to meet effectively its purposes, including the level of reserves held, why they are held and quantifying and explaining the purpose of any designated funds and the likely timing of any expenditure that has been set aside for the future.

11.  If the charity has a deficit, an explanation of the circumstances giving rise to it and details of the steps being taken to rectify it.

12.  An analysis of donated facilities and services, if any, that the charity received during the financial year.

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