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The Registered Social Landlords Accounting Requirements (Scotland) Order 2007

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PART 1

Note 1 – Particulars of turnover, operating costs and operating surplus or deficit

TurnoverOperating CostsOperating Surplus or DeficitOperating Surplus or Deficit for Previous Period of Account
££££
Social lettings
Other activities
Total
Total for previous period of account

Note 2 – Particulars of turnover, operating costs and operating surplus or deficit from social letting activities

General Needs HousingSupported Housing AccommodationShared Ownership HousingOther (describe)TotalTotal for previous period of account
££££££
Rent receivable net of service charges
Service charges
Gross income from rents and service charges
Less voids
Net income from rents and service charges
Grants from the Scottish Ministers
Other revenue grants
Total turnover from social letting activities
Management and maintenance administration costs
Service costs
Planned and cyclical maintenance including major repairs costs
Reactive maintenance costs
Bad debts – rents and service charges
Depreciation of social housing
Impairment of social housing
Operating costs for social letting activities
Operating surplus or deficit for social lettings
Operating surplus or deficit for social letting for previous period of account

Note 3 – Particulars of turnover, operating costs and operating surplus or deficit from other activities

Grants from Scottish MinistersOther revenue grantsSupporting people incomeOther incomeTotal TurnoverOperating costs – bad debtsOther operating costsOperating surplus or deficitOperating surplus or deficit for previous period of account
£££££££££
“Other activities” that are material should be clearly described and a materiality level of 5% of turnover or costs, or £250,000, whichever is lower, should be applied for item or items included as “other activities”.
Wider role activities undertaken to support the community, other than the provision, construction, improvement and management of housing
Care and repair of property
Factoring
Development and construction of property activities
Support activities
Care activities
Agency/management services for registered social landlords
Other agency/management services
Developments for sale to registered social landlords
Developments and improvements for sale to non registered social landlords
Other activities (describe here)
Total from other activities
Total from other activities for the previous period of account

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