{
  "url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/regulation-6",
  "json_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006/regulation-6.json",
  "legislation": "ssi/2006/218",
  "legislation_title": "The Charities Accounts (Scotland) Regulations 2006",
  "legislation_url": "https://openlegislation.uk/charities-accounts-scotland-regulations-2006",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Consolidated accounts",
  "text": "(1) Where a charity with one or more subsidiary undertakings, has a combined gross income after the removal of consolidated adjustments of £500,000 or more in a financial year, the charity shall prepare consolidated accounts in accordance with the methods and principles in the SORP.\n(2) Subject to paragraphs (3) and (4), a charity which has prepared consolidated accounts in accordance with paragraph (1), and its subsidiary undertakings which are charities shall also prepare a statement of account in accordance with regulation 8 or 9.\n(3) Where a charity with one or more subsidiary undertakings prepares consolidated accounts in accordance with paragraph (1), it may prepare a consolidated annual report, which shall–\n(a) be prepared in accordance with regulation 8 or 9 depending on the level of the combined gross income of the charity and its subsidiary undertakings; and\n(b) contain the information required by regulation 8 or 9 for each charity.\n(4) A charity which is a subsidiary undertaking which has had a consolidated annual report prepared shall not be required to prepare a separate annual report as may otherwise be required by regulation 8(1)(e) or 9(1)(d), provided its statement of account specifies–\n(a) that a consolidated annual report has been prepared, and\n(b) where the consolidated annual report can be obtained.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "sum substituted",
      "affecting": "ssi/2025/341",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2025"
    },
    {
      "type": "am (1.4.2011)",
      "affecting": "ssi/2010/287",
      "affecting_title": "The Charities Accounts (Scotland) Amendment Regulations 2010"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ssi/2006/218/regulation/6",
    "retrieved_at": "2026-10-28T22:19:59.080791+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."
}