What trustees need to do when preparing trustees’ annual reports, accounts and annual returns.
PDF, 479KB, 22 pages
PDF, 380KB, 22 pages
This guidance explains the different accounting and reporting requirements for both company and non-company charities plus all CIOs for financial years ending on or after 1 April 2009.
To understand what you need to do for your charity, first check:
You should then establish:
If you have to send your charity’s annual report and accounts to the commission, you must do so within 10 months of the end of your charity’s financial year.
For accounting periods ending on or after 31 March 2015, see Charity reporting and accounting: the essentials March 2015 (CC15c).
For earlier years, see Charity accounting and reporting requirements for financial years ending before 1 April 2009.
Don’t include personal or financial information like your National Insurance number or credit card details.