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There are rules you must follow when transferring any assets belonging to the organisation.
If you have one, check your asset register and consider which assets you may need to dispose of.
Things to consider include:
You should also consider your governing documents, such as your constitution, and your legal form. You may need to formally agree any transfer at a meeting. In some cases you may need to seek authorisation from the Charity Commission.
If you’re producing a final set of accounts, you may need to include details of the transfers.
Last reviewed: 07 July 2023Help us improve this content
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