Understanding Annual Reporting Requirements for Charities in Northern Ireland
Annual reporting for charities in Northern Ireland is a crucial process that must be completed by registered charities each year. The report includes sections such as Charity Details, Income and Expenditure, Fundraising, Balance Sheet, and more. The report must be filed online via the Charities Commission Northern Ireland website, with different sections required based on the charity's annual income. Non-compliance can lead to penalties, so it's important to understand and fulfill these reporting obligations.
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ANNUAL REPORTING Charities Commission Northern Ireland Janet Maxwell Head of Synod Services & Communications Stuart Wilson Compliance & Committee Support 1
Contents FAQ Layout Where to get information Step-by-step Additional Resources 2
FAQ Must be filed annually by registered charities. Submitted online via CCNI website. Due 10 months after the end of financial year. If financial year ends on 31st December, then the report is due 31st October the following year. Parts of this report will be displayed on the public Register of Charities. Can save and return to report as needed. 3
Layout Five Sections: Charity Details Part A: Income and Expenditure, Review/Audit, Data Breaches Part B: Fundraising, Volunteers, Assets, Payments Part C: Balance Sheet and Financial Activities Part D: Declaration & Documents 4
Layout: Required Sections Gross annual income of 10,000 or less Charity Details, Part A, Part D Gross annual income of 10,000 to 250,000 Charity Details, Part A, Part B, Part D Gross annual income of 250,000 or more Charity Details, Part A, Part B, Part C, Part D 5
Layout Five Sections: Required: Charity Details Everyone Part A: Income and Expenditure, Review/Audit, Data Breaches Everyone Part B: Fundraising, Volunteers, Assets, Payments > 10,000 Part C: Balance Sheet and Financial Activities > 250,000 Part D: Declaration & Documents Everyone 6
Where to get information Charity Accounts Trustees Annual Report Audit Report/Independent Examiners Report 7
Step-by-step Contact person details Charity email and website Trustee Details Name, Address, Title, DoB, Phone and Email. Number of Trustees, Number required for quorum, Number resident in NI Area of benefit, Operations outside the UK & Ireland Charitable Purpose, How you operate, Who you aim to help Charity Bank account details Safeguarding confirmation 8
Step-by-step - Part A: Financing, Auditing, Data Finance: Financial period, Accounting basis for statements Overall Income and Expenditure Auditing: Accounts review/Audit details Issues raised Data Breach Other Registrations 9
Step-by-step - Part B: Regulators, Staff, Volunteers, Payments and Gift Aid Regulators Fundraising Regulator Membership Other Regulator/Registrars Staff, Volunteers & Assets Number of Employees, number of volunteers (Not including trustees) Ownership/Lease of capital assets, land or buildings Payments to trustees/related parties Transactions with trustees/related parties Gift Aid, eligibility, receipt of funds etc. 10
Step-by-step - Part C: Finance Breakdown, Assets & Liabilities Breakdown of income & endowments Breakdown of assets & liabilities 11
Step-by-step - Part D: Declaration & Documents Declare all trustees have complied with their duties under charity law and CCNI guidance. Declare that there are not matters which should have been brought to CCNI s attention which have not been brought to them already. Declare that all information provided is correct to best of your knowledge. Attach documents Charity accounts Trustees annual report Audit report/examiners report 12
Additional Resources: https://www.charitycommissionni.org.uk/manage-your-charity/annual- reporting/ https://www.charitycommissionni.org.uk/manage-your-charity/annual- reporting/annual-reporting-faqs/ https://www.charitycommissionni.org.uk/manage-your-charity/annual- reporting/annual-monitoring-return-video/ https://www.charitycommissionni.org.uk/media/1261/20221004-arr05- how-to-complete-the-annual-monitoring-return-amr-10-minute-guide- v10.pdf Email: stuart.wilson@rcbcoi.org 13
