Guidance

Charity reporting and accounting: the essentials March 2015 (CC15c)

What trustees need to do when preparing trustees’ annual reports, accounts and annual returns for accounting periods ending on or after 31 March 2015 to 1 November 2016.

• From: The Charity Commission
• Published: 27 March 2015
• Last updated: 14 June 2023 — See all updates

This publication was withdrawn on 10 October 2023

This guidance is no longer current. Please see Charity reporting and accounting: the essentials November 2016 (CC15d).

Applies to England and Wales

• Publication for Northern Ireland
• Publication for Scotland

Documents

Charity reporting and accounting: the essentials March 2015

Ref: CC15C

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Details

This guidance explains the different accounting and reporting requirements for both company and non-company charities, plus all CIOs for financial years ending on or after 31 March 2015 to 1 November 2016.

For accounting periods ending on or after 1 November 2016, see Charity reporting and accounting: the essentials November 2016 (CC15d).

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 trustees’ 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 charity’s annual report and accounts to the commission, you must do so within 10 months of the end of your charity’s financial year.

Published 27 March 2015
Last updated 14 June 2023 + show all updates

1. 14 June 2023

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

2. 27 March 2015

   First published.