You need to make sure that your building society creates financial statements every six months. These statements must follow the rules of good accounting. You have to finish these statements within three months after the first half of the financial year ends. Two directors of your society must sign and date these statements.

After you make these financial statements, you need to share them. You might have to publish them in a certain way or give them to specific people. The rules will tell you exactly what to do. Sometimes, you might also need to have a professional check these statements. This is called an audit. The rules will say if you need to do this or not.

Remember, it's important to do all of this correctly and on time. It helps keep your building society running well and following the law.