Guidance

Charity reporting and accounting: the essentials November 2016 (CC15d)

What trustees need to do when preparing trustees바카라 사이트� annual reports, accounts and annual returns for accounting periods beginning on or after 1 November 2016.

• From: The Charity Commission
• Published: 1 November 2016
• Last updated: 14 June 2023 바카라 사이트� See all updates

Applies to England and Wales

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Charity reporting and accounting: the essentials November 2016

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This guidance explains the different accounting and reporting requirements for both company and non-company charities, plus all CIOs for financial years beginning on or after 1 November 2016.

For accounting periods ending on or after 31 March 2015 to 1 November 2016, see Charity reporting and accounting: the essentials March 2015 (CC15c).

To understand what you need to do for your charity, first check:

• whether or not your charity is also a company or charitable incorporated organisation
• its income for the current financial year
• the value of its assets
• whether or not it is required to be registered as a charity

You should then establish:

• what type of accounts must be prepared
• what information is needed in your trustees바카라 사이트� annual report
• whether your accounts need an independent examination or audit
• what information must be sent to the Charity Commission

If you have to send your charity바카라 사이트檚 annual report and accounts to the commission, you must do so within 10 months of the end of your charity바카라 사이트檚 financial year.

Charity accounting and reporting requirements for financial years ending before 1 April 2009.

Published 1 November 2016

Last updated 14 June 2023 + show all updates

1. 14 June 2023

   Guidance updated to reflect changes introduced by the Charities Act 2022.

2. 14 July 2021

   The guidance has been updated to include the use of electronic signatures on the balance sheet, trustees' annual report and independent examination.

3. 1 November 2016

   First published.