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Prepare a charity's annual accounts

You must prepare accruals accounts and have them checked.

Accruals accounts include details of:

  • how your charity gets its money
  • how your charity spends money
  • money in your charity’s bank account
  • assets (things your charity owns or money it is owed)
  • liabilities (money your charity owes)
  • other important information, such as related party transactions

You can choose to describe your charity’s income and expenditure using either:

You can download templates for preparing accruals accounts.

Get your accounts checked

You must have your accounts independently examined or audited. You can choose which you do unless your governing document specifies an audit.

If you use an independent examiner they must be a member of one of the following:

Read guidance on independent examination of accounts.

Find an auditor using the register of statutory auditors.

Your answers

Start again

1. Is your charity a company?
No
Change 1. Is your charity a company?
2. How much money does your charity make each year?
Over £250,000 to £500,000
Change 2. How much money does your charity make each year?
3. Does your charity own more than £3.26 million in assets?
No
Change 3. Does your charity own more than £3.26 million in assets?