# The Charities (Accounts and Reports) Regulations (Northern Ireland) 2015, Regulation 32: Annual reports: non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities or grant-aided school


(1) This regulation applies to an annual report prepared in accordance with section 68(1) by the charity trustees of a non-parent charity which elects to prepare a receipts and payments account and a statement of assets and liabilities under section 64(3) or a charity which is a grant-aided school.
(2) The report on the activities of a charity during the year which is required to be contained in the annual report prepared under section 68(1) must—
(a) specify the financial year to which it relates;
(b) contain a summary that explains—
(i) the main activities undertaken by the charity to further its charitable purposes for the public benefit; and
(ii) the main achievements of the charity during the year;
(c) include a statement as to whether the charity trustees have complied with the duty to have regard to the guidance issued by the Commission under section 4;
(d) contain a review of the charity’s financial position at the end of the year;
(e) identify any fund of the charity that was materially in deficit at the end of the year and give particulars of the steps taken by the charity trustees to eliminate that deficit;
(f) be dated and be signed by one or more of the charity trustees, each of whom has been authorised to do so.
(3) Subject to paragraph (4), the other information relating to a charity and to its trustees and officers which is required to be contained in the annual report is—
(a) the name of the charity as it appears in the register and any other name by which it makes itself known;
(b) the number assigned to it in the register and, in the case of a charitable company, the number with which it is registered as a company;
(c) the principal address of the charity and, in the case of a charitable company, the address of its registered office;
(d) the name of any person who is a charity trustee of the charity on the date when the authority referred to in paragraph (2)(f) is given, and, where any such person is a body corporate, the name of any person who is a director of the body corporate on that date;
(e) the name of any other person who is a trustee of the charity on the date referred to in paragraph (2)(f);
(f) the name of any other person who has, at any time during the relevant financial year, been a trustee of the charity;
(g) particulars of how the charity is constituted, including the date, if known, of any deed or other document containing provisions which regulate the purposes and administration of the charity;
(h) a summary description of the purposes of the charity;
(i) the name of any person or body of persons entitled by the trusts of the charity to appoint one or more new charity trustees and a description of the method provided by those trusts for such appointment.
(4) The Commission may, where it is satisfied that, in the case of a particular charity or class of charities, or in the case of a particular financial year of a charity or class of charities—
(a) the disclosure of the name of any person whose name is required by any of sub-paragraphs (d), (e), (f) and (i) of paragraph (3) to be contained in the annual report of a charity could lead to that person being placed in any personal danger, dispense with the requirement in any of those sub-paragraphs so far as it applies to the name of such person;
(b) the disclosure of the principal address of the charity in accordance with paragraph (3)(c) could lead to any such person being placed in any personal danger, dispense with that requirement.

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Source: https://www.legislation.gov.uk/nisr/2015/384/regulation/32 (the official version)
Page: https://openlegislation.uk/charities-accounts-and-reports-regulations-northern-ireland-2015/regulation-32
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.