Annex 8: Charity Annual Return questions 2023
Updated 21 December 2022
© Crown copyright 2022
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This publication is available at https://www.gov.uk/government/consultations/charity-commission-revisions-to-the-annual-return-2023-25/outcome/annex-8-charity-annual-return-questions-2023
Financial period
You will be asked to confirm your 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.
Income and spending
You will be asked to enter your charity’s gross income and spending in the financial period for this return in the boxes provided.
Please round all figures to the nearest pound (do not enter decimal points or commas).
Income
Government Contracts
Q. How many contracts (other than grant agreements) did your charity receive from central government or a local authority during the financial period of this return?
Q. What was the total value of the contracts received from central government or a local authority during the financial period of this return?
Government Grants
Q. How many grants did your charity receive from central government or a local authority during the financial period of this return?
Q. What was the total value of the grants received from central government or a local authority during the financial period of this return?
Income Breakdown
Charities with a gross income of £500k or less in the financial period for this return
Q. What was the total value of income received during the financial period of this return from:
a. Donations and legacies
b. Charitable activities
c. Other trading activities
d. Investments
Please round all figures to the nearest pound (do not enter decimal points or commas).
Donations
Charities with a gross income exceeding £100,000 in the financial period for this return
Q. What was the value of your charity’s single highest value donation received from a corporate donor during the financial period of this return?
Please round all figures to the nearest pound (do not enter decimal points or commas).
Q. What was the value of your charity’s single highest value donation received from an individual during the financial period of this return?
Please round all figures to the nearest pound (do not enter decimal points or commas).
Q. What was the value of your charity’s single highest value donation received from a related party during the financial period of this return?
Please round all figures to the nearest pound (do not enter decimal points or commas).
Spend
Grant making
Q. Is grant making the main way your charity carries out its purposes?
Q. In the financial period of this return, what value of grants were made to:
a. Individuals
b. Other charities
c. Other organisations that are not charities
Please round all figures to the nearest pound (do not enter decimal points or commas).
Q. Are any of the grant recipients above related parties?
Trustee payments
Q. Excluding out of pocket expenses, for what were any of the trustees paid during the financial period of 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
d. none of the above
e. trustees have not been paid
Q. Did any of the trustees resign and take up employment with your charity in the financial period of this return?
Activities outside of the United Kingdom
Income received from outside of the United Kingdom
Q. Did your charity receive income from outside of the United Kingdom in the financial period of this return?
If you answer ‘Yes’, you will be presented with a table of countries. Select the countries your charity received income from or select ‘Unknown”.
Then answer the following questions.
Q. For each country, what was the value of income received from:
a. Governments or quasi government bodies outside of the United Kingdom (including the European Union)
b. Charities, non-government organisations or not-for-profits outside of the United Kingdom
c. Private companies outside of the United Kingdom
d. Individual donors resident outside of the United Kingdom
e. Unknown
Please round all figures to the nearest £100 (do not enter decimal points or commas).
Q. How was income from outside of the United Kingdom received by your charity in the financial period of this return? (Tick all that apply)
a. Informal Value Transfer Systems (IVTS)
b. Money Service Businesses (MSBs)
c. Businesses authorised to provide ‘Payment services’
d. Cash couriers
e. Crypto currency
f. Other
Delivering charitable activities outside of the United Kingdom
Q. Did your charity deliver charitable activities outside of the United Kingdom in the financial period of this return?
If you answer ‘Yes’, you will see a table of countries. Select the countries in which your charity delivered charitable activities (including via partners or third parties) or select unknown.
Q. Does your charity have formal written agreements in place with any partners delivering charitable activities on its behalf outside of the United Kingdom?
Spending outside of the United Kingdom
Q. Did your charity spend funds outside of the United Kingdom in the financial period of this return?
If you answer ‘Yes’, you will see a table of countries. Select the countries in which your charity spent funds (including via partners or third parties) and record the total spend by country to the nearest £100
Q. How much money did your charity send in total outside of the United Kingdom using a method other than the regulated banking system in the financial period of this return?
Please round all figures to the nearest £100 (do not enter decimal points or commas)
Q. How was money transferred outside of the United Kingdom by your charity in the financial period of this return? (Tick all that apply)
a. Informal Value Transfer Systems (IVTS)
b. Money Service Businesses (MSBs)
c. Businesses authorised to provide ‘Payment services’
d. Cash couriers
e. Crypto currency
f. Other
Trading subsidiaries
Q. Does your charity have any trading subsidiaries?
If you answer ‘Yes’, you will be asked:
Q. Have any of your charity’s trading subsidiaries dissolved during the financial period of this return?
Q. How many trustees of your charity are also directors of the trading subsidiary or subsidiaries at the date of this return?
Locations
Charity addresses
The charity will be provided with their public address drawn from the Register of Charities and be asked
Q. Are the public address details displayed from the Register of Charities, correct?
If the charity enters no: please enter your charity’s public address
Q. Is this the same address that the charity uses as the charity’s administrative headquarters?
If the charity enters no: please enter the address of your charity’s administrative headquarters
Property
Q. Were any of your charity’s properties held by holding or custodian trustees on behalf of the charity (excluding the Official Custodian) during the financial period of this return?
Structures
Q. Is your charity part of a wider group structure with a parent body and subsidiary bodies?
a. yes, the charity is a parent body
b. yes, the charity is a subsidiary body
c. no, the charity is not part of a wider group structure
d. unknown
Q. Other than trustees, does your charity have members who are entitled to vote under the charity’s governing documents?
Employees and volunteers
Employees
Q. At the end of the financial period of this return, how many:
a. People were permanently employed by your charity
b. People were on fixed-terms contracts with your charity
c. Self-employed people were working for your charity
Q. How many of the people above work on behalf of your charity outside of the United Kingdom?
Q. What was the total amount spent on employee payroll in the financial period of this return?
Please round all figures to the nearest pound (do not enter decimal points or commas)
Q. Did any of your charity’s employees receive total employment benefits of £60,000 or more in the financial period of this annual return?
If you answer ‘Yes’, you will be asked:
Enter the number of employees 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
Q. What was the value of the total employee benefits (including salary) provided by your charity to its highest paid employee in the financial period of this return?
Please round all figures to the nearest pound (do not enter decimal points or commas)
Volunteers
Q. Excluding trustees, please provide an estimate of the number of volunteers who carried out charitable activities on behalf of your charity in the United Kingdom during the financial period of this return?
Governance
Q. Which of the following policies and procedures did your charity have in place at end of the financial period of this return? (Tick all that apply)
a. Internal charity financial controls policy and procedures
b. Safeguarding policy and procedures
c. Financial reserves policy and procedures
d. Complaints policy and procedures
e. Serious incident reporting policy and procedures
f. Charity financial reserves policy and procedures
g. Internal risk management policy and procedures
h. Trustee expenses policy and procedures
i. Trustee conflicts of interest policy and procedures
j. Investing charity funds policy and procedures
k. Campaigns and political activity policy and procedures
l. Bullying and harassment policy and procedures
m. Social media policy and procedures
n. Engaging external speakers at charity events policy and procedures
Safeguarding and risk
Safeguarding
Q. Has your charity provided services to children and/or adults at risk in the financial period of the return?
Q. Excluding Basic DBS Checks, has your charity obtained the required level of DBS checks for all roles which are eligible for them in the financial period of this return? (Tick all that apply)
a. Yes, all required Standard DBS checks have been obtained
b. Yes, all required Enhanced DBS checks have been obtained
c. Yes, all required Enhanced with Barred List(s) DBS checks have been obtained
d. DBS checks are not required other than Basic DBS checks
Serious Incidents
Charities with a gross income exceeding £25,000 in the financial period for this return
Q. Has your charity reported all Serious Incidents (including any historical incidents) that the charity became aware of during the financial period of this return?
a. Yes
b. No
c. There were no serious incidents to report
External risk and impact
Q. Has the event had an impact on your charity during the financial period of this return? Tick all the options that apply.
Estimated positive impact on:
a. Donations
b. Other income – grants
c. Other income – contracts
d. Other income - investment
e. Expenditure on charitable activities
f. Expenditure on overheads
g. Number of volunteers
h. Number of employees
i. Number of trustees
j. Fundraising activities
k. Capacity to deliver services
l. Total service demand
Estimated negative impact on:
a. Donations
b. Other income – grants
c. Other income – contracts
d. Other income - investment
e. Expenditure on charitable activities
f. Expenditure on overheads
g. Number of volunteers
h. Number of employees
i. Number of trustees
j. Fundraising activities
k. Capacity to deliver services
l. Total service demand