Charities SORP
The Charities Statement of Recommended Practice (SORP) tells trustees and their accountants how to turn a charity’s figures into accounts that give…
Glossary
Charitable purpose
A charitable purpose is not just any good cause — it is an aim the law specifically recognises. The governing document sets…
Charitable incorporated organisation (CIO)
A CIO is one of the main structures a new charity can choose in England and Wales. Being “incorporated” means the charity…
Charitable company
A charitable company is one of the long-established ways to give a charity legal personality — the ability to hold property, sign…
Annual return
The annual return is a set of online questions that keeps the public register accurate and gives the Charity Commission a yearly…
Accounting reference date
The accounting reference date is a small detail that drives your whole reporting calendar. It is simply the date your financial year…