4. Finances

Freegle annual accounts are held by the FCA at http://freegle.in/accounts. We adhere to FCA accounting requirements. Current financial records and accounts are presented regularly at Board meetings and can be requested from the Finance Director or the Treasurer. We have online banking with Unity Trust Bank

• 4.1 Budget cycle and approval
• 4.2 Funding
• 4.3 Annual Accounts
• 4.4 Financial Management
• 4.5 Levels of Authority

Company taxation rules - CTM40505 - Particular bodies: registered societies: general - HMRC internal manual - GOV.UK (www.gov.uk)

FCA Finance accounting and audit requirements - https://www.fca.org.uk/publication/finalised-guidance/fg15-12.pdf Section 7

Link: Director Handbook