Re: Is COSRECI a charity in the UK? Dear Mr Rashleigh-Berry Thank you for your further email enquiry. The company concerned was registered as a place of business of an overseas company and was required to deliver accounts under sect 700 of the Companies Act 1985. These regulations applied regardless of the company’s obligations under its parent law. At this point in time the company has not advised us of its accounting requirements under its parent law. On the assumption that the company does not have to disclose audited accounts under parent law (as your reply suggests) similar accounts to those filed will continue to be filed.