Annual accounts and return

Summary

Within 45 days of year end, accounts are finalised: receipts & payments, income & expenditure, balance sheet, with list of active/non-active members. The annual return (report, audited accounts, surplus plan, bye-law amendments, AGM and election details, member list) must be filed with the Registrar by 30 September; the auditor appointment return within 1 month of the AGM.