The Charities (Accounts and Reports) Regulations 2005

3.  In the case of a common deposit fund, the information referred to in paragraph 1 above is as follows:

(a) cash at bank and in hand;

(b) debtors;

(c) deposits and investments, divided into—

(i) deposits at the Bank of England;

(ii) deposits with a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;

(iii) other bank deposits;

(iv) other deposits; and

(v) other investments;

(d) current assets not included in any of paragraphs (a) to (c) above;

(e) tangible fixed assets for use by the investment fund;

(f) gross assets (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (a) to (e) above);

(g) sums deposited by participating charities;

(h) other liabilities, divided into—

(i) creditors;

(ii) bank overdrafts;

(iii) other loans; and

(iv) interest accrued or payable to participating charities;

(i) sums held as an income reserve on trust for existing depositors; and

(j) total liabilities (that is to say, the total of the amounts entered in pursuance of sub-paragraphs (g), (h) and (i) above);