Charities
Charity accounts, independent examinations, governance and financial advice for charities, community organisations, charitable companies, associations and social enterprises.
What we offer
Charity accounts and SORP reporting
Annual accounts and reports prepared in line with the Charities SORP.
Independent examinations
Independent examination of charity accounts for eligible charities.
Governance and internal controls
Governance reviews and practical internal controls that trustees can rely on.
Financial management and trustee reporting
Financial planning, budgeting and clear reporting for trustee boards.
Strategic and organisational support
Strategy, organisation design and change support for charity leadership teams.
Why a specialist matters
Charities answer to trustees, funders, regulators and the public. Their accounts and governance carry obligations that differ from those of a trading business. We understand those responsibilities and write our advice and reporting for the people who have to act on them.
Qualified to examine your charity’s accounts
Approved to carry out independent examinations
We are approved by one of the professional bodies named in section 145 of the Charities Act 2011 as qualified to conduct independent examinations of charity accounts.
DChA: the Diploma in Charity Accounting
Our Director, Dennis, holds the DChA, the Diploma in Charity Accounting awarded by ICAEW. It recognises a high level of competence in charity accounting and financial management, including its strategic, policy and governance context.
When your charity needs an independent examination
The Charities Act 2011 sets the level of independent scrutiny a charity needs according to its gross income, and in the largest cases its gross assets. These are the current thresholds for charities registered in England and Wales.
| Gross income | What is required | Who can carry it out |
|---|---|---|
| Up to £40,000 | No audit or independent examination is required by the Charities Act. Trustees must still prepare accounts, and your governing document may ask for more. | Not applicable |
| Over £40,000 and up to £500,000 | An independent examination, or an audit if the trustees prefer. | An independent person whom the trustees reasonably believe has the ability and practical experience to carry out a competent examination. |
| Over £500,000 and up to £1.5 million | An independent examination, or an audit if the trustees prefer. | A member of one of the bodies listed in section 145 of the Charities Act 2011, or a Fellow of the Association of Charity Independent Examiners. |
| Over £1.5 million, or gross assets over £5 million with gross income over £500,000 | A full audit. | A statutory auditor, or a member of a body specified under section 154 of the Charities Act 2011. |
These thresholds apply to financial years ending on or after 30 September 2026, under The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026. Earlier financial years use the previous thresholds of £25,000, £250,000 and £1 million. Charitable companies, and charities whose governing documents set stricter rules, may have further requirements. This is general information and not advice on your circumstances.
Talk to us about your charity.
Compare our accounting packages, or book a conversation about something more complex. Standard services are easy to buy. Advisory work begins with a structured discovery discussion.