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New Accounts Templates for Small Charities from Charity Commission



The Charity Commission has recently launched a new set of templates to help small charities prepare their accounts.

The Accounts Templates were developed in partnership with Companies House, and are aimed at trustees of charitable companies with incomes of less than £500,000 a year.

The templates will help charities write their accounts and annual reports based on what was defined in the Statement of Recommended Practice (SORP), and they can be used for reporting periods that began or are after 1st January 2015.

The new Accounts templates are made up of:

Charity Accounting Templates

This is used for recording a charity's accounts through its charitable work or activity.

Trustees' Annual Report

Used by Trustees to provide forecast or assumed details about the charity’s activities.

Independent Examiner's Report

Used to provide an independent report of the charity when required

The sentiment from the Charity Commission is that they have an interest in helping charities to “get it right first time”; this is based around their renewed attention to supporting trustees and charities. They have worked closely with Companies House, and have made sure the templates contain the right information to meet current regulations.

The Commission have expressed their work is based around public expectations for “charities to be able to accurately account for the funds that donors give so generously”; they have said this toolkit for charities should allow smaller charitable companies to hand in accounts that meet those standards.

The sentiment from Companies House agrees with this, expressing they are happy with the new resources their partnership with the Charity Commission has produced for charities; and they would look to explore further chances for collaboration with the Commission.

These templates now join 2 other sets of accounts templates for charities provided by the Commission: Templates for Non-Company Charities with Incomes of £500,000 or less; and Trustees’ Annual Report Templates.

For more information visit the Government website.


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