All charities, whether registered with the commission or not must prepare accounts and make them available on request.

Registered charities must prepare a trustees’ annual report and make it available on request.

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The duty to file accounts and the trustees’ annual report with the commission applies to all CIOs irrespective of income and to all other registered charities whose gross yearly income exceeds £25,000. The trustees’ annual report and accounts should be filed online.

The duty to complete and file the annual return with the commission applies to all CIOs, and to all other registered charities whose gross yearly income exceeds £10,000. Charities whose gross income is below £10,000 have an obligation to keep their registered details up to date – they can use the annual return to do this.

Each registered charity receives an annual return form from the commission shortly after its financial year end. In all cases the annual return should be completed online.

The annual return form enables the commission to ensure that the details of every charity on the register of charities are as complete and accurate as possible. The annual return gives the commission basic financial details, and details of contacts, trustees, activities and of the charity’s classification.

We believe that Trustees, employees and volunteers should spend their time towards the cause of the charity and let us deal with the administration, such as: