{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-2/paragraph-1",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992/schedule-1/part-2/paragraph-1.json",
  "legislation": "uksi/1992/2165",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-1992",
  "path": "schedule/1/part/2/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "The statement of balances shall—\n(a) reconcile the cash and bank balances at the beginning and end of the financial year with the surplus or deficit shown by the receipts and payments account;\n(b) summarise the changes in the holding of investments and other assets including gifted assets during the financial year;\n(c) distinguish between the major funds, the investments and other assets; and\n(d) state an estimate of the liabilities at the end of the financial year showing separately any contingent liabilities.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2165/schedule/1/part/2/paragraph/1",
    "retrieved_at": "2026-10-29T14:16:17.476581+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."
}