All registered charities must prepare a Trustees' Annual Report. Our guidance Charity reporting and accounting : the essentials April 2009 (CC15b) provides more details about the purpose and content of Annual Reports.
Charities with incomes of less than £25,000 should read our Guidance for small charities about the SORP.
For non company charities whose annual gross income is below the audit threshold (£500,000) we have packs including a proforma Trustees’ Annual report which can either be completed in an excel spreadsheet online and then printed off, or printed off as a pdf and then be completed manually.
SORP 2005: the Statement of Recommended Practice puts together in one publication all the legal requirements and accounting standards for charities which are preparing accruals accounts. This includes guidance on what needs to be in the trustees’ report.
The SORP is available as a free PDF download, but you can also buy a printed copy:
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