Schedule 4 Notes to annual accounts
Accounting policies
(1) There must be stated the accounting policies (including such policies with respect to the depreciation and diminution in value of the assets of the society) adopted by the society in determining the amounts to be included in respect of items shown in the income and expenditure accounts and the balance sheet.
(2) It must be stated whether the accounts have been prepared in accordance with applicable accounting standards; particulars of any material departure from these standards and the reasons for such departure must be given.
Sums denominated in foreign currencies
2. Where any sums originally denominated in foreign currency have been brought into account under any items shown in the balance sheet and income and expenditure account, the basis on which those sums have been translated into sterling must be stated.
Staff
3.[deleted]
Aggregate amount of committee members' emoluments
4.[deleted]
Details of chairman’s and committee members' emoluments
5.[deleted]
Emoluments waived
6.[deleted]
Pensions of committee members and past committee members