{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-11",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-11.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": "schedule/1/paragraph/11",
  "kind": "paragraph",
  "number": "11",
  "heading": null,
  "text": "In the case of a common deposit fund, the specified information is—\n(a) cash at bank and in hand;\n(b) debtors;\n(c) deposits and investments, divided into—\n(i) deposits at the Bank of England;\n(ii) deposits with a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to accept deposits;\n(iii) other bank deposits;\n(iv) other deposits; and\n(v) other investments;\n(d) current assets not included in paragraphs (a) to (c);\n(e) tangible fixed assets for use by the common deposit fund;\n(f) gross assets which is calculated by aggregating the amounts entered under paragraphs (a) to (e);\n(g) sums deposited by participating charities;\n(h) other liabilities, divided into—\n(i) creditors;\n(ii) bank overdrafts;\n(iii) other loans; and\n(iv) interest accrued or payable to participating charities;\n(i) sums held as an income reserve on trust for existing depositors; and\n(j) total liabilities which is calculated by aggregating the amounts entered under paragraphs (g), (h) and (i).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/629/schedule/1/paragraph/11",
    "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."
}