Collection

Cyfrifon elusen, adrodd ariannol a threthi

Canllawiau i'ch helpu i gwblhau ffurflen flynyddol eich elusen, gofynion cyfrifyddu ac adrodd, a chyngor ar dreth a Chymorth Rhodd.

• From: The Charity Commission
• Published: 21 January 2026

Gweld y casgliad hwn o ddogfennau yn Saesneg (English).

Ffurflen flynyddol

Rhaid i elusennau yng Nghymru neu Loegr anfon ffurflen flynyddol i’r Comisiwn Elusennau neu adrodd ar eu hincwm a’u gwariant bob blwyddyn.

• Paratoi ffurflen datganiad blynyddol elusen
  • 5 October 2023
  • Guidance
• Datganiad Blynyddol Elusennau: Canllaw Cwestiynau
  • 8 March 2023
  • Guidance

Cyfrifon blynyddol

Darganfyddwch pa fath o gyfrifon sydd angen i chi eu paratoi yn dibynnu ar y math o elusen a’i chyllid.

• Adroddiadau a chyfrifon elusennau: yr hanfodion Tachwedd 2016 (CC15d)
  • 19 December 2025
  • Guidance
• The Charities Statement of Recommended Practice (SORP)
  • 19 December 2025
  • Guidance
• Receipts and payments accounts (CC16): charity accounting template
  • 1 April 2013
  • Form
• Accruals accounts (CC17) SORP FRS 102: charity accounting template
  • 19 December 2025
  • Form
• Accruals accounts (CC17) SORP FRS 102 for charitable companies: charity accounting template
  • 19 December 2025
  • Form

Adroddiad blynyddol yr ymddiriedolwyr

• Paratoi adroddiad blynyddol ymddiriedolwyr elusen
  • 19 December 2025
  • Guidance
• Trustees' annual report template (SORP FRS 102)
  • 9 September 2016
  • Form
• Trustees' annual report template (SORP FRS 102) charitable company
  • 31 March 2017
  • Form
• Public benefit: reporting (PB3)
  • 16 September 2013
  • Guidance

Archwiliad ac archwilio annibynnol

• Independent examination of charity accounts: guidance for trustees (CC31)
  • 14 July 2021
  • Guidance
• Independent examination of charity accounts: examiners (CC32)
  • 14 July 2021
  • Guidance
• Independent examiner's report template for Receipts and Payments accounts
  • 14 December 2017
  • Form
• Independent examiner's report template (SORP FRS 102)
  • 9 September 2016
  • Form
• Independent examiner's report template (SORP FRS 102) charitable company
  • 31 March 2017
  • Form
• Matters of material significance and reporting by auditors and independent examiners to the charity regulator
  • 15 April 2020
  • Guidance

Masnachu, treth a Chymorth Rhodd

• Claiming Gift Aid as a charity or CASC
• Charities and tax
• Trustees trading and tax: how charities may lawfully trade (CC35)
  • 24 February 2016
  • Guidance
• Masnachu gan elusennau: gwerthu nwyddau a gwasanaethau
  • 23 May 2013
  • Guidance

Published 21 January 2026