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The Charities Act 2006 (Commencement No. 5, Transitional and Transitory Provisions and Savings) Order 2008
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Formerly specified educational institutions: transitional and transitory provisions and savings
15.—(1) Despite articles 13 and 14, the charity trustees of a formerly specified educational institution must—
(a)keep proper books of account with respect to the affairs of the institution during any transitory financial year; and
(b)if not required by or under the authority of any Act of Parliament to prepare a statement of accounts for a transitory financial year, prepare—
(i)an income and expenditure account relating to that financial year; and
(ii)a balance sheet relating to the end of that financial year.
(2) Any books of accounts and statements of account kept or prepared under paragraph (1) must be kept for a period of at least six years unless—
(a)the institution ceases to exist; and
(b)the Commission consents in writing to their being destroyed or otherwise disposed of.
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