I hesitate to point out that, ultimately, the statement will come to Parliament via the Comptroller and Auditor General. That was the hon. Member for Newbury's point. It is right that it should be provided to the Secretary of State first.

Similarly, in the case of amendment No. 123, as the Secretary of State will be allocating the funding, it is only appropriate that the AHRC provides statements of accounts for each financial year in accordance with the specification from the Secretary of State that we discussed in a similar amendment.

Amendment No. 129 would remove the requirement for the Secretary of State to transmit to the Comptroller and Auditor General a statement of accounts in a specified time period. As specified in clause 6, that time limit is there because it is consistent with the wording of the Government Resources and Accounts Act 2000. That Act requires Departments to send their accounts to the Comptroller and Auditor General by 30 November each year, and there is no intention of changing that requirement, which is governed by an act that governs all non-departmental Government bodies.

That does not differ from the AHRB arrangements. That is exactly how the AHRB operates, except that it has to go through a convoluted bureaucracy, because it is a company limited by guarantee. It reports as a company and to the Charity Commission as a registered charity. The provision will avoid making them go through that process. There will only, therefore, need to be a single report. In the

Government Resources and Accounts Act 2000, 30 November is the latest date set out in statute, but best practice is to lay accounts before Parliament before the summer recess, and that is what the AHRC will be expected to do. That answers the point: the latest date that accounts can be submitted is 30 November, but best practice is that they are submitted much earlier.