Consultation outcome

Annex 2: Annual Return 2023 proposed questions

Updated 21 December 2022

Applies to England and Wales

Charity annual return questions 2023	Do we plan to publish this data?
Section: Financial period
You will be asked to confirm the charity’s financial period. If the financial period end dates displayed are incorrect, you can change them in the Change the charity financial period service.
Section: Income and spending
You will be asked to enter the charity’s income and spending in the financial period for this annual return in the boxes provided. Please round all figures to the nearest pound (do not enter decimal points or commas).	Yes
Section: Income
Was more than 70% of the charity’s income derived from one income stream in the financial period for this return?	No
Has the charity received a donation(s) exceeding 25% of total income from a single Corporate Donor(s) in the financial period for this return?	No
Has the charity received a donation(s) exceeding 25% of total income from an individual(s) in the financial period for this return?	No
Has the charity received a donation(s) exceeding 25% of total income from a single trust in the financial period for this return?	No
Has the charity received a donation(s) exceeding 25% of total income from a single connected party in the financial period for this return?	No
Section: Trustee payments
For what were any of the trustees paid during the financial period for this return? a. paid for being a trustee b. paid for a role within any of the charity’s trading subsidiaries or connected organisations c. paid for providing goods and/or services to the charity or any of its trading subsidiaries or connected organisations [footnote 1]	Yes
During the period covered by this annual return, did any of the trustees resign and take up employment with the charity?	No
In the financial period for this return, what percentage of total grants were made to: a. Individuals b. Other charities Are any of the above connected parties to the charity?	No
Section: Income from government contracts
How many contracts (other than grant agreements) did your charity have from central government or a local authority?	Yes
If 1 or above, what was the total value of the contracts held from central government or a local authority?	Yes
Section: Income from government grants
How many grants did your charity receive from central government or a local authority?	Yes
If 1 or above, what was the total value of the grants held from central government or a local authority?	Yes
Section: Income from outside the UK
During the financial period for this annual return, did the charity receive income from outside of the UK?	No
If you answer ‘Yes’, you will be presented with a table of countries. Select countries the charity received income from or select ‘Unknown/don’t know if applicable’. Then answer the following questions.
How was overseas income received by the charity in the financial period for this return? (Tick all that apply) a. bank transfer b. cash courier c. crypto-currency d. informal money transfer systems e. money service bureau f. money transfer without money movement (for example Hawala) g. online payment methods (for example Paypal) h. third party transfer / cash courier i. a banking service other than the UK banking system j. other	No
What is the value of income by country? For each country specify the source and amount of income from the options: a. overseas governments or quasi government bodies; (including European Union or European Commission) b. overseas charities, non-government organisations or not for profits c. individual donors resident overseas d. overseas institutional donors (for example private company donations) e. unknown/don’t know
Section: Operating and spending outside England and Wales
During the financial period for this annual return, did your charity operate outside England and Wales?	No
If you answer ‘Yes’, you will see a table of countries. Select the countries the charity delivered its charitable activities in (including via partners or third parties). Then answer the following questions
Record the total expenditure by Country	No
How much money did your charity send outside the UK regulated banking system in total (enter amount to nearest £)?	No
When sending money outside England and Wales, did your charity transfer money other than via bank to bank transfer?	No
If you answer ‘Yes’, you will be asked: What methods to transfer money did the charity use and what was the value? (Tick all that apply) a. cash courier b. crypto-currency c. informal money transfer systems d. money service bureau e. money transfer without money movement (for example Hawala) f. online payment methods (for example Paypal) g. third party transfer / cash courier h. a banking service other than the UK banking system i. other	No
Does the charity have formal written agreements in place with its overseas partners?	No
Section: Service delivery – premises
Does the charity use more than one address to deliver services or manage its operations?	Yes
If you answer ‘Yes’, you will be asked: Please enter the addresses	Yes
Section: Property
Were any of your charity’s properties held by holding or custodian trustees on behalf of your charity (excluding the Official Custodian) during the financial period for this return?	No
Section: Data protection and cyber security
Are any of the charity’s websites hosted outside of the UK at the date of this return?	No
If you answer ‘Yes’, you will be asked: In what country are your websites hosted?	No
Section: Structure and membership
Is the charity a federated or regional member of another registered charity?	No
Is the charity affiliated to another registered charity (such as in a consortium)?	No
Is the charity a member of any professional or umbrella bodies?	No
Does your charity have people or organisations which act as members?	No
If you answer ‘Yes’, you will be asked: Do the charity’s members have rights under the charity’s Governing Document?	No
Section: Subsidiaries
Does the charity have any trading subsidiaries?	Yes
If you answer ‘Yes’, you will be asked: During the financial period of this return, have any of the charity’s trading subsidiaries dissolved?	No
How many trustees are also Directors of the trading subsidiaries?	Yes
Section: Employees
Enter the number of staff employed in total by your charity as at the end of the financial return period: a. Overseas b. In the UK This should not include staff that were contracted by the charity to deliver services on behalf of the charity	Yes
What was the total amount spent on payroll during the financial period relating to this return?	To be confirmed
During the financial period for this annual return, did any of your charity’s staff receive total employment benefits of £60,000 or more?	Yes
If you answer ‘Yes’, you will be asked: Enter the number of staff for each of the following salary bands: a. £60,000 to £70,000 b. £70,001 to £80,000 c. £80,001 to £90,000 d. £90,001 to £100,000 e. £100,001 to £110,000 f. £110,001 to £120,000 g. £120,001 to £130,000 h. £130,001 to £140,000 i. £140,001 to £150,000 j. £150,001 to £200,000 k. £200,001 to £250,000 l. £250,001 to £300,000 m. £300,001 to £350,000 n. £350,001 to £400,000 o. £400,001 to £450,000 p. £450,001 to £500,000 q. Over £500,000	Yes
What was the value of the total employee benefits (including salary) provided by the charity to its highest paid employee?	No
Section: Volunteers
How many UK volunteers, excluding trustees, did your charity have during the financial period relating to this return?	Yes
Section: Financial controls
During the financial period for this annual return, did your charity review its financial controls?	No
Section: Governance
Which of the following policies and associated procedures does the charity currently have in place? You will also be asked to provide the date of last review for each. a. bullying and harassment policy and procedures b. conflict of interest policy and procedures c. financial controls policy and procedures d. safeguarding policy and procedures e. complaints policy and procedures f. whistleblowing policy and procedures g. reserves policy and procedures h. political activities policy and procedures i. volunteers policy and procedures	No
Section: Safeguarding
Does the charity provide services to children and / or adults at risk?	No
Has the charity obtained DBS checks for those that are eligible in the financial period for this return?	No
Section: Serious incidents
If gross income is more than £25,000 has the charity reported all Serious Incidents (including any historical incidents) that the charity became aware of during the financial period relating to this return?	No
Section: External impacts
Have there been any events over the financial period for this return that have impacted the charity’s ability to operate effectively? If you answer ‘Yes’, you will be asked: Please indicate the impact of the event by using the dropdown lists below: Estimated positive impact on or increases in: a. donations b. fundraising activities c. other income i.e., grants d. expenditure e. number of volunteers f. number of employees g. number of trustees h. total service demand Estimated negative impact on or decreases in: a. donations b. fundraising activities c. other income i.e., grants d. expenditure e. number of volunteers f. number of employees g. number of trustees h. total service demand	No

1. NB: By the time of AR23 the law is expected to have changed to allow trustees to be paid for goods as well as services; there is currently no statutory power to pay trustees for goods. ↩