{
  "url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-67",
  "json_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007/article-67.json",
  "legislation": "ukdsi/2007/9780110800677",
  "legislation_title": "The Charities (Northern Ireland) Order 2007",
  "legislation_url": "https://openlegislation.uk/draft-charities-northern-ireland-order-2007",
  "path": "article/67",
  "kind": "article",
  "number": "67",
  "heading": "Annual statements of accounts",
  "text": "(1) The charity trustees of a charity shall (subject to paragraph (3)) prepare in respect of each financial year of the charity a statement of accounts complying with such requirements as to its form and contents as may be prescribed by regulations made by the Department.\n(2) Without prejudice to the generality of paragraph (1), regulations under that paragraph may make provision—\n(a) for any such statement to be prepared in accordance with such methods and principles as are specified or referred to in the regulations;\n(b) as to any information to be provided by way of notes to the accounts;\nand regulations under that paragraph may also make provision for determining the financial years of a charity for the purposes of this Order and any regulations made under it.\n(3) Where a charity’s gross income in any financial year does not exceed £100,000, the charity trustees may, in respect of that year, elect to prepare the following, namely—\n(a) a receipts and payments account, and\n(b) a statement of assets and liabilities,\ninstead of a statement of accounts under paragraph (1).\n(4) The charity trustees of a charity shall preserve—\n(a) any statement of accounts prepared by them under paragraph (1), or\n(b) any account and statement prepared by them under paragraph (3);\nfor at least 6 years from the end of the financial year to which any such statement relates or (as the case may be) to which any such account and statement relate.\n(5) Paragraph (4) of Article 66 shall apply in relation to the preservation of any such statement or account and statement as it applies in relation to the preservation of any accounting records (the references to paragraph (3) of that Article being read as references to paragraph (4) above).\n(6) The Department may by order amend paragraph (3) by substituting a different sum for the sum for the time being specified there.\n(7) Nothing in this Article applies to a charity which is a company.\n(8) Provisions about the preparation of accounts in respect of groups consisting of certain charities and their subsidiary undertakings, and about other matters relating to such groups, are contained in Schedule 6 (see Article 75).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2007/9780110800677/article/67",
    "retrieved_at": "2026-10-30T15:17:23.710359+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."
}