The figures are based on the annual gross income reported by charities in their annual returns. Annual gross income differs from the total incoming resources reported in the Statement of Financial Activities (SoFA) prepared by charities in the following ways:
gross income is used to determine reporting and scrutiny requirements in accordance with charity law
prior to 2008, gross income excluded newly endowed resource, gains or losses on disposals of ‘own use’ assets during the year and the financial activity of subsidiaries
from 2008 onwards, because of the advent of group accounts, the definition of gross income was changed to bring it more closely into line with the total incoming resources reported in the SOFA and in particular to include the financial activity of subsidiaries and any gains or losses on disposal of own use assets
The change of definition described above will mean that the income figures displayed on this page from 2009 onwards will not be directly comparable to the historic figures shown. During the transition the figures displayed will be based on a mix of the old and new definitions.
At an aggregate level the total income figures for all registered charities inevitably includes an element of double counting. Double counting arises when resources are transferred between charities and counted in both.
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