UK Statutory Instrument SI 1994/668 United Kingdom

The Registered Housing Associations (Accounting Requirements) (Wales) Order 1994

Read it on legislation.gov.uk (opens in a new tab)
Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person19

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.art005 Every association shall prepare accounts for the purposes of this... Regulated
  • Prepare accounts following generally accepted accounting practiceAny Person
s.art006 Balance sheet Regulated
  • Prepare your balance sheet in the statutory format and show rent surplus fundAny Person
s.art007 Income and expenditure account Regulated
  • Prepare income and expenditure account in prescribed formatAny Person
s.art010 Notes to accounts Regulated
  • Include prescribed information in the notes to your annual accountsAny Person
s.art013 Circulation of accounts Regulated
  • Circulate auditor's report with accounts to non-membersAny Person
s.art014 Date and signing Regulated
  • Sign and date annual accounts with officer signatureAny Person
s.art015 Distinguishing housing activities Regulated
  • Separate housing and non-housing activities in your accountsAny Person
10 other provisions — procedural and definitional
s.art001 Citation, commencement and revocation
s.art002 Interpretation
s.art003 Application
s.art004 Information in specified form
s.art008 Accounts formats
s.art009 (1) Subject to paragraph (2), in respect of every item...
s.art011 True and fair view
s.art012 Aggregate amounts
s.art016 Disclosure
s.para.43 Where at the end of a period of account an...
Schedules

Schedules

12 of 26 shown
s.sch002 Where any fixed assets of an association other than listed... Regulated
  • Disclose fixed asset valuation details in balance sheetAny Person
s.sch002 Where any amount is shown in respect of land including... Regulated
  • Split land and buildings in accounts by ownership and lease lengthAny Person
s.sch002 Investments Regulated
  • Disclose listed investments breakdown and market values in balance sheetAny Person
s.sch002 Charges Regulated
  • Disclose charges and financial commitments in annual accountsAny Person
s.sch002 Debentures Regulated
  • Disclose debenture issues and re-issuable redeemed debentures in accountsAny Person
s.sch002 Non-housing activities Regulated
  • Report turnover and surplus/deficit for each non-housing activityAny Person
s.sch002 Special circumstances Regulated
  • Disclose special tax circumstances and tax charges in accountsAny Person
s.sch002 Housing association grant Regulated
  • Disclose total housing association grant received in accountsAny Person
s.sch002 The association shall disclose the number of units of accommodation... Regulated
  • Disclose units of accommodation in management in your accountsAny Person
s.sch002 Directors' interests Regulated
  • Disclose directors' declared-interest transactions in your accountsAny Person
s.sch002 (1) The aggregate amount of any compensation paid to directors... Regulated
  • Disclose directors' loss-of-office compensation in your accounts notesAny Person
s.sch002 (1) The aggregate amount of directors' or past directors' pensions.... Regulated
  • Disclose directors' and past directors' pensions in annual accountsAny Person
14 other schedules
s.sch002 Establishment of association
s.sch002 (1) In relation to employees and the members of the...
s.sch002 Auditors
s.sch002 Fixed assets
s.sch002 Reserves
s.sch002 Deferred taxation
s.sch002 Debtors
s.sch002 Creditors
s.sch002 Accounting standards
s.sch002 Loans
s.sch002 Matters particular to the accounts
s.sch002 Directors' emoluments
s.sch002 Consideration for directors' services
s.sch002 Employees

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.