{
  "url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-14",
  "json_url": "https://openlegislation.uk/charities-accounts-and-reports-regulations-2008/schedule-1/paragraph-14.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/14",
  "kind": "paragraph",
  "number": "14",
  "heading": null,
  "text": "(1) Subject to paragraphs (2) and (3), in respect of every amount required—\n(a) by paragraph 2 to be shown in the statement of total return,\n(b) by paragraph 6 to be shown in the statement of changes in net assets;\n(c) by paragraph 9, 10 or 11 to be shown in the balance sheet,\nthe corresponding amount for the financial year immediately preceding the relevant financial year must also be shown.\n(2) Where that corresponding amount is not comparable with the amount to be shown for the item in question in respect of the relevant financial year—\n(a) the former amount must be adjusted; and\n(b) particulars of any material adjustment under this sub-paragraph must be disclosed in a note to the accounts.\n(3) Where the effect of paragraph 13 is—\n(a) that in the relevant financial year there nothing required to be shown by one or more of the provisions specified in sub-paragraph (1) above in respect of a particular item; but\n(b) an amount was required to be shown by that provision for that item in the statement of accounts prepared for the financial year immediately preceding the relevant financial year,\nsub-paragraph (1) has effect as if such an amount were required to be shown in the relevant financial year and that amount were nil.",
  "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/14",
    "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."
}