{
  "url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-1",
  "json_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994/schedule-1.json",
  "legislation": "uksi/1994/668",
  "legislation_title": "The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994",
  "legislation_url": "https://openlegislation.uk/registered-housing-associations-accounting-requirements-wales-order-1994",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "NOTES TO ACCOUNTS: INFORMATION TO BE INCLUDED",
  "text": "Turnover and operating surplus by class of business\nTurnover\nOperating costs\nCosts of sales\nOperating surplus\n£\n£\n£\n£\n1 —\n(1) Income and expenditure from lettings:—\n(i) fully rented housing accommodation\n(ii) shared ownership accommodation\n(2) Other income and expenditure:—\n(i) development administration\n(ii) architects' and surveyors' services\n(iii) managed associations\n(iv) sales of housing accommodation\n(v) other\nParticulars of lettings\n2 —\n(1) Rents and service charges\n£\n(2) Grants from local authorities and other statutory agencies\n(3) Housing association grant for repairs not of a capital nature\n(4) Special needs management allowance",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Shared ownership accommodation means accommodation subject to a shared ownership lease."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Development administration means the expenditure relating to the administration costs of acquiring and developing housing and special needs accommodation which has been dealt with in the income and expenditure account."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Architects' and surveyors' services means fees payable to the association and expenditure incurred by the association in respect of the services of architects and surveyors."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "Managed associations means income and expenditure relating to other housing associations whose affairs are managed by this association in consideration of a fee."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/668/schedule/1",
    "retrieved_at": "2026-10-29T13:37:42.767489+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."
}