The Building Societies (Accounts and Related Provisions) Regulations 1987
These Regulations prescribe the format and content of building society annual accounts (the income and expenditure account, balance sheet and statement of the source and application of funds) and make provision for notes to the annual accounts and accounting principles and rules. They also provide for the inclusion of specific material in building society directors' reports and annual business statements, and prescribe the format and content of building society summary financial statements.