{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-37",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/regulation-37.json",
  "legislation": "uksi/2008/629",
  "legislation_title": "The Charities (Accounts and Reports) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008",
  "path": "regulation/37",
  "kind": "regulation",
  "number": "37",
  "heading": "General",
  "text": "(1) The report and information to be contained in the annual report prepared by the charity trustee’s of a charity are prescribed—\n(a) in the case of a non-parent investment fund, in regulation 38;\n(b) in the case of a parent investment fund, in regulation 39.\n(c) in the case of a non-parent charity, in regulation 40;\n(d) in the case of a qualifying parent charity, in regulation 41.\n(2) In this Part—\n(a) “non-parent charity” means a charity—\n(i) which is not an investment fund; and\n(ii) is—\n(aa) not a parent charity; or\n(bb) a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;\n(b) “non-parent investment fund” means an investment fund which—\n(i) is not a parent charity; or\n(ii) is a parent charity but the charity trustees are not required to prepare group accounts in respect of the financial year to which the annual report relates;\n(c) “parent investment fund” means an investment fund—\n(i) which is a parent charity; and\n(ii) the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates;\n(d) “qualifying parent charity” means a charity—\n(i) which is not an investment fund; and\n(ii) the charity trustees of which are required to prepare group accounts in respect of the financial year to which the annual report relates.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/629/regulation/37",
    "retrieved_at": "2026-10-29T03:34:41.193879+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}