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This document sets out the due dates for information submissions required during the 2024/25 financial year and provides guidance on those submissions as required. Templates will be made available on the Welsh Government website Regulatory returns for housing associations for returns which require a submission in a set format. 

Effective date:                  31 March 2024

Related documents:        The Regulatory Framework for Housing Associations Registered in Wales (2022), Regulatory Standard RS1 g)

Distribution:                     Welsh RSLs

Information Required

In order to discharge the regulatory function, we require the information detailed, by the corresponding submission date in Appendix A:

Please note that the dates provided are the last dates for submission. We welcome information submitted at an earlier date, as soon as the documents have received the appropriate approval.

Frequent late submissions of information required will be taken into account when forming Regulatory Judgements.

Should any of the deadlines present a difficulty or you have a query relating to the submission requirements please contact the Housing Regulation Team to discuss.

Statutory Accounts

Copies forwarded to be signed and approved by the Board and External Auditors.

Statutory accounts should be published on the RSL’s website by the submission date.

Management Accounts

As approved by the Board with the following minimum requirements:

  1. Detailed income and expenditure account, plus balance sheet
  2. Income and expenditure by business stream (where material)
  3. Narrative explaining major variances (including those relating to capital income and expenditure)
  4. Loan covenant monitoring, including an expected year end forecast
  5. Cashflow forecast, including details of current cash and available funding for at least the next 18 months.

Some of these requirements may be provided in a Treasury Report – see below.

Should the Board meetings cycle not allow for the accounts to be approved in time for the 42 day deadline, please submit a draft set by the deadline and subsequently forward confirmation of their approval.

Treasury Report

Increasing numbers of RSLs are preparing a report on their Treasury function, separate to the Management Accounts. Where RSLs are producing these a copy should be provided after it has been approved by the relevant Board or Committee.

30 Year Financial Forecasts

The detailed submission requirements for the 30 year financial forecasts will be provided separately.

The 31st August deadline is the last date for submission. Submissions should be made following the approval of the Forecast by the Board.

Strategic Business Plan

Some RSLs prepare a Strategic Business Plan, typically over 5 years, in addition to the 30 Year Financial Forecast.

Where this is the case, this should also be submitted, following approval by the Board.

Tenant Satisfaction Survey Results

Separate guidance will be issued. Please contact the Housing Regulation Team if you are unsure of these requirements.

Disposal Notifications

Non-Priority Disposal Notifications are required quarterly and are in addition to priority notifications (which are required within 10 days of completion).

Notification form can be found here: disposals notification form along with guidance direction about notification of disposals.

Quarterly Regulation Survey

A survey is issued directly to RSLs every quarter. Please carefully follow the instructions in the covering email and the survey itself. 

Method of Submission

All information requested is to be submitted electronically to 

Please note that hard copies will not be accepted.

Contact Information

Housing Regulation Team

Telephone: 03000 628906

Appendix A: Timetable period 1 April 2024 to 31 March 2025

Timetable period 1 April 2024 – 31 March 2025
Information SubmissionDetailSubmission dateFormat of submission
1. Audited financial statementsFor RSLs that operate in a Group structure - consolidated financial statements and financial statements for individual subsidiaries are required6 months after year end 
2. Auditor’s letter and Board responseAs presented to the Audit Committee or Board6 months after year end 
3. Reconciliation of management accounts to financial statementsReconciliation of the figures in the financial statements to those as presented to Board in the management accounts6 months after year end 
4. Quarterly management accountsAs approved by the Board42 days after the quarter end 
5. Treasury report
(where prepared)
As approved by the Board / Committee42 days after the quarter end 
6. Private finance return (PFR)For December year ends only, a return as at 31 December 2023 is also required. 31 May 2024Using the 2024 Excel template
7. 30 year financial forecastsIn accordance with the detailed guidance31 August 2024Separate guidance/ template to follow
8. Strategic/ Corporate business planAs approved by the BoardWhen available 
9. Internal Audit summaryAs presented to the Board and / or Audit Committee

31 July 2024

or 30 April 2024 (Dec year ends only)

10. Annual statement of schedule 1 exemptionsIn accordance with Housing Association Circular 005/10. A statement is required even if no exemptions have been made in the period

31 May 2024

or 28 February 2024 for Dec year ends

11. Tenant satisfaction survey resultsUsing the template to be supplied28 Feb 2024Separate guidance/ template to follow
12. Board diversity returnUsing the template to be supplied, assessing Board composition on 30 September 202431 October 2024Separate guidance/ template to follow
13. A Self-evaluation including a continuous improvement planNo prescribed format – see The Regulatory Framework for Housing Associations Registered in WalesAnnually 
14. Disposal notifications

As per the link above


Non-Priority - 21 days after the quarter end


Priority – within 10 days of the disposal taking place

Using the standard Disposal Notifications Excel form.  
15. Quarterly Regulation SurveySee covering email which accompanies each surveySee covering email which accompanies each surveyUsing the template supplied prior to submission each quarter