[Home] [Databases] [World Law] [Search] [Feedback]
	Northern Irish Legislation
You are here:  BAILII >> Databases >> Northern Irish Legislation >> FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970

[Index] [Table] [Search] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

FRIENDLY SOCIETIES ACT (NORTHERN IRELAND) 1970 - SECT 36

Annual return.

36.(1) Every registered society and branch shall once in every year, not later
than 31st May, send to the registrar a return (in this Act called an "annual
return") relating to its affairs for the year of account preceding that in
which the return is required to be sent.

(2) In the case of a branch, the annual return shall be sent to the registrar
through an officer appointed in that behalf by the society of which the branch
forms part.

(3) Every annual return of a registered society or branch

(a)shall be made up for the year of account to which the return relates; and

(b)shall contain the revenue account or accounts of the society or branch
prepared in accordance with section 23(2) in respect of the year of account to
which the return relates and a balance sheet as at the end of that year; and

(c)shall not contain any accounts other than the revenue account or accounts
for that year unless those other accounts have been examined by the auditors
of the society or branch under section 31.

(4) A registered society or branch shall, together with every annual return,
send a copy of the report of the auditors on the accounts and balance sheet
contained in the return.

(5) Every annual return sent to the registrar by a
registered society or branch to which section 34 applies shall include a
statement specifying either

(a)in the case of a society or branch on which no exemption from the
provisions of section 34 has been conferred, either under subsection (5) or
subsection (6) of that section, the date of the last report under that section
on the condition of the society or branch or the dates respectively of the
last reports under that section on the assets and liabilities of the society
or branch in respect of particular businesses conducted by it, and a place
where a copy of that report or copies of those reports (as the case may be)
may be inspected; or

(b)in the case of a society or branch on which a complete exemption from the
provisions of section 34 has been conferred under subsection (5) of that
section, the reason for that exemption; or

(c)in the case of a society or branch on which a partial exemption from the
provisions of section 34 has been conferred under subsection (6) of that
section, the reason for that partial exemption and the date of the last
report, or the dates respectively of the last reports, under that section on
the assets and liabilities of the society or branch in respect of any business
or businesses conducted by it, and a place where a copy of that report or
copies of those reports (as the case may be) may be inspected.

(6) The foregoing provisions of this section shall not have effect where the
annual return relates to a year of account beginning before 1st January 1971.

© 1970 Crown Copyright

BAILII: Copyright Policy | Disclaimers | Privacy Policy | Feedback
URL: http://www.bailii.org/nie/legis/num_act/fsai1970361/s36.html