The Charities Accounts (Scotland) Regulations 1992

1Citation and commencement

2Interpretation

3Alternative statement of accounts for each financial year

4Form and content of statement of accounts

5Additional information by way of notes to the accounts

6Approval of accounts

8(1) In the case of a recognised body to which...

9Keeping of records

SCHEDULE 1ACCOUNTS, NOTES TO THE ACCOUNTS AND THE REPORT

PART 1Information to be shown in the Balance Sheet and Income and Expenditure Account

1The balance sheet shall:— (a) classify the assets into fixed...

2The income and expenditure account shall set out the aggregate...

PART 2Information to be shown in the Statement of Balances and Receipts and Payments Account

1The statement of balances shall— (a) reconcile the cash and...

2The receipts and payments account shall set out the aggregate...

PART 3Information to be shown in the Report

PART 1Additional information to be provided by way of Notes to the Accounts

PART 2Additional information to be provided by way of Notes to the Accounts

1992 No. 2165 (S.216)

CHARITIES

REGULATION OF CHARITIES, SCOTLAND

The Charities Accounts (Scotland) Regulations 1992

Made8th September 1992

Laid before Parliament9th September 1992

Coming into force30th September 1992

The Secretary of State, in exercise of the powers conferred on him by sections 4(4)(a) and 5(3) and (5) of the Law Reform (Miscellaneous Provisions) (Scotland) Act 19901, and of all other powers enabling him in that behalf, hereby makes the following Regulations: