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The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SO…
Before you start to set up a charity make sure that you know it is the best option for what you want to do.
This guide outlines what the law in England and Wales says a charity is.
Find out what procedures you need to follow to resign as a charity trustee or remove a trustee from the board.
Find out about the rules you must follow to govern your charity.
Guidance about making trustee decisions, including the 7 decision-making principles.
Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
How trustees set up their Charity Commission Account.
How to decide what your charity’s purposes are and write them in the ‘objects’ clause of your governing document.
How to change your charity structure, for example from unincorporated to a CIO or charitable company.
Find out about your responsibilities to keep everyone who comes into contact with your charity safe from harm: this includes volunteers, staff and beneficiaries.
Understand the rules and risks when using charity funds to pay a trustee or a person or organisation connected to a trustee.
Use this checklist to review your charity's effectiveness at AGMs, trustee meetings, awayday discussions or planning meetings.
Directions and guidance the examiner must follow and the role and responsibility of independent examiners when examining the accounts of a charity.
How to transfer all your charity’s assets to another charity if it merges, changes structure or closes.
Find out what sort of wrongdoing you can report to the Charity Commission, and how to report it.
How to register your charity once it has been set up, what you need before you start your application and what happens after you apply.
Charity trustees must 'have regard' to the Charity Commission's public benefit guidance when carrying out activities to which it's relevant.
Find out what charity reserves are and how to develop and report on a charity's reserves policy.
Find out how to pay less tax as a charity and when to set up a subsidiary trading company.
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