Charity and Group accounts with Multiple balance sheets / SOFAs#

Some charities have wholly or partly owned subsidiary companies. These are distinct legal entities for trading purposes. Where this is the case there will sometimes be two balance sheets, or two sets of accounts labelled "Group" or "Consolidated" and "Charity."

The data we want to capture are the Consolidated or Group totals which represent the complete position for the charity and all of the companies it controls.

In some cases the group and charity accounts will be presented on the same page. It is important to check the headings for each column to make sure that the right data are captured. For some accounts this data may be presented in a different order to that in the example below.