Advice for Secretaries

Retention Of Records

It is often tempting to dispose of club records once they are no longer immediately needed, particularly when a new Secretary takes office or storage space becomes limited. However, premature destruction of records can expose a club to unnecessary legal, financial and practical risk.

Clubs are subject to a range of legal, regulatory and governance requirements which make appropriate record retention essential. The guidance below sets out minimum recommended retention periods, based on legal requirements, limitation periods and long-established good practice. In some cases, it may be sensible to retain records for longer, particularly where property, disputes or regulatory matters are involved.

Records to be retained for six years – (Six years plus the current year)

The following records should normally be retained for at least six years:

• accounting records, including cash books, bank statements, invoices, receipts and paying-in records;
• payroll records, including payslips, P45s, P60s and related PAYE documentation; and
• supporting schedules and working papers used in the preparation of accounts.

This period reflects HM Revenue & Customs requirements, as well as the limitation period for most civil claims. While certain payroll records may technically be required for a shorter period, retaining them for six years is prudent and avoids unnecessary risk.

Records to be retained for twelve years

The following documents should normally be retained for twelve years:

• contracts executed under seal; and
• deeds of covenant (which should be retained for at least six years after the final payment, but are often kept longer for completeness).

Records to be retained permanently

Some records form part of the club’s constitutional, legal and property history and should never be destroyed. These include:

• title deeds and other documents relating to ownership or occupation of property;
• the current rule book or constitution;
• copies of all approved rule or constitutional amendments;
• certificates of change of name;
• documents relating to incorporation, registration, CASC status or other changes in legal status; and
• historic minute books of general meetings and committee meetings.

These records may be required many years later to resolve disputes, demonstrate ownership or explain historic decisions.

Electronic records and digital storage

Records may be held in paper form, electronic form, or a combination of both. Where records are stored electronically, clubs should ensure that:

• files are backed up regularly;
• at least one secure off-site or cloud-based backup exists; and
• access arrangements allow continuity if officers change unexpectedly.

Clubs should avoid situations where key records are stored only on a personal laptop, phone or email account belonging to a single officer.

Back-up of digital records

Where records are held electronically, regular back-up is essential. Clubs should ensure that:

• back-ups are taken automatically or on a routine basis;
• at least one back-up is held securely off-site or in a reputable cloud-based system; and
• back-up arrangements are known to more than one officer.

Back-ups should be tested periodically to ensure that records can be restored if needed. Reliance on a single laptop, external drive or personal email account presents a significant risk and should be avoided.

Incorporated clubs and statutory records

Where a club is incorporated,  whether as a company or a registered society, additional statutory record-keeping requirements apply. These may include registers of members, directors or officers, and filed accounts or returns.  Committees should ensure that statutory records are retained in accordance with the relevant legislation and are accessible when required.

Display of club records

Every club should display, in a prominent position on the premises, the following:

• the most recent balance sheet and auditor’s or independent examiner’s report;
• current insurance certificates; and
• the premises licence or club premises certificate.

This is both good governance practice and, in some cases, a legal requirement.

Storage and disposal of records

Records should be stored securely and should not routinely be kept at the private homes of officers. Good practice is to store records on club premises or in a secure central location, with separate files or folders clearly labelled by year.

Once the appropriate retention period has passed, records may be destroyed securely. Before doing so, a final check should always be made to ensure that:

• the records are no longer required for legal, tax or regulatory purposes; and
• there are no ongoing disputes, investigations or property matters that justify continued retention.

Secure destruction is particularly important where records contain personal data, such as payroll or membership information.

Practical reminder

Good record retention protects the club, its officers and its members. While excessive retention serves little purpose, premature destruction of records can create serious difficulties many years later.

A measured, disciplined approach to record retention is a small administrative burden that delivers significant long-term protection.