# The Charities (Accounts and Reports) Regulations 1995, Paragraph 3


Subject to paragraph 5 below, the analysis required by paragraph 2(a) above is as follows:
(a) all incoming resources other than those required to be entered by sub-paragraph (e) below, divided into—
(i) incoming resources from donors;
(ii) income from investment;
(iii) income from trading activities—
(A) which are in furtherance of the objects of the charity, and
(B) which are for commercial or fund-raising purposes; and
(iv) any other incoming resources;
(b) all resources expended, divided into—
(i) expenditure directly relating to the objects of the charity;
(ii) expenditure on fund-raising and publicity; and
(iii) expenditure on the cost of managing and administering the charity;
(c) gross transfers between the funds of the charity;
(d) net incoming or outgoing resources for the financial year before calculation of gains or losses on disposal of fixed assets intended for investment or on revaluation of fixed assets intended for use or investment (that is to say, the aggregate of all amounts entered in pursuance of sub-paragraphs (a), (b) and (c) above);
(e) any gains or losses on disposal of fixed assets intended for investment or on revaluation of fixed assets intended for use or investment, divided into—
(i) gains or losses on disposal of assets intended for investment;
(ii) unrealised gains or losses on revaluation of assets intended for investment; and
(iii) unrealised gains or losses on revaluation of assets intended for use;
(f) net movement in funds in the financial year (that is to say, the total of all entries made in pursuance of sub-paragraphs (d) and (e) above);
(g) the total of funds brought forward from the previous financial year; and
(h) the total of funds carried forward to the next financial year (that is to say, the amount entered in pursuance of sub-paragraph (f) above plus the amount entered in pursuance of sub-paragraph (g) above).

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Source: https://www.legislation.gov.uk/uksi/1995/2724/schedule/1/paragraph/3 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-1995/schedule-1/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.