Charities (Core Financial Information) (Jersey) Regulations 2018

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Charities (Core Financial Information) (Jersey) Regulations 2018

Official Consolidated Version

This is an official version of consolidated legislation compiled and issued under the authority of the Legislation (Jersey) Law 2021.




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Charities (Core Financial Information) (Jersey) Regulations 2018

THE STATES, in pursuance of Articles 11(3) and 39 of the Charities (Jersey) Law 2014, have made the following Regulations –

Commencement [see endnotes]

1        Core financial information defined

(1)     In these Regulations “core financial information” means a statement setting out, in relation to an entity and a year –

(a)     the total amount of the entity’s income for the year;

(b)     the total amount of the entity’s expenditure for the year;

(c)     the total amount of the value of the money and valued assets held by the entity at the start of the year;

(d)     the total amount of the value of the money and valued assets held by the entity at the end of the year; and

(e)     a list of any other assets, or classes of assets, held by the entity at the end of the year, giving –

(i)      addresses for land or other assets that have an address, and

(ii)      brief descriptions or other identifying details for other assets or classes of assets.

(2)     For the purpose of paragraph (1) –

(a)     “asset” includes any asset of any form, without taking account of any liabilities;

(b)     “valued asset” means any asset in respect of which the entity is aware of the asset’s value, or uses an estimate of the asset’s value for the entity’s accounting purposes, at the relevant time.

2        Duty to provide core financial information on application for registration

(1)     An entity applying for registration as a charity under the Charities (Jersey) Law 2014 must provide to the Commissioner the core financial information in relation to that entity and to the relevant year.

(2)     The relevant year is –

(a)     if the entity provides financial accounts under Article 11(2)(e)(i) of the Charities (Jersey) Law 2014, the last financial year of the entity to which those accounts relate;

(b)     if sub-paragraph (a) does not apply and the entity came into being less than one year before the application, the period from the date on which the entity came into being until a date chosen by the entity that is not more than 28 days before the date of the application; or

(c)     if neither of sub-paragraphs (a) and (b) applies, the year ending on the 31st December immediately preceding the date of the application.

3        Citation

These Regulations may be cited as the Charities (Core Financial Information) (Jersey) Regulations 2018.




Table of Legislation History


Year and No


◦Projet No
(where applicable)

Charities (Core Financial Information) (Jersey) Regulations 2018


1 May 2018


◦Projets available at

Table of Endnote References

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Page Last Updated: 26 Sep 2021