If you are a smaller charity and have received funding due to the Coronavirus pandemic you may need to bear in mind the reporting requirements for the Charities Commission.

If this exceptional funding increases your income over one of the following limits you may have additional reporting requirements.

Income thresholds

Less than £5,000 Register with the Charities Commission
Between £5,000 – £10,000 Report your income and spending
Between £10,000 – £25,000 Annual return to complete
Over £25,000 Accounts and Trustees Annual Report must be filed along with the Annual return


The deadline for these is 10 months after the year end

If your charity’s income is over £25,000 then you will also need to have your accounts externally scrutinised by an Independent Examiner.  If you find your charity has exceeded this for this first time then please get in contact and we can assist you further with this requirement.

If you are a charity in Scotland there are no such limits every charity, whatever you level of income must register with OSCR. All charities must then send in their annual accounts, Trustees Annual Report, External scrutiny report and online annual return within 9 months of the year end.

For any further advice please get in contact.