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Nuffield College’s financial statements are prepared in accordance with United Kingdom Accounting Standards, in particular, ‘FRS 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland’ (FRS 102).

The College is a public benefit entity for the purposes of FRS 102 and a registered charity. The College therefore also prepares its financial statements in accordance with ‘The Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with FRS 102’ (The Charities SORP (FRS 102)).

These statements are prepared by the Finance Department.

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