Questions in the updated annual return
I have mentioned that the Annual Return that you complete and send (or complete online) has changed.
This is an outline of the questions that are asked in the updated annual return. If you complete the annual return online, most general information about your charity will already be there and you can simply check and update BUT there is new information required. I have highlighted the new requirements in RED with a ⊗ beside it also.
General information about your charity
- Your charity’s legal and other name (including any trading name)
- The region(s) or country (countries) where your charity operates
- Charity’s registration number
- Postal and street address
- Phone, fax, email, website address and social media (optional)
- Details of the main contact at your charity: name, phone number and email address
- End of financial year/balance date, and
- If there have been any changes to your charity’s rules document.
Officer details – for each officer
- Full name
- Date of birth ⊗
- Officer’s position (for example, treasurer), and
- Residential address ⊗
Note: Date of birth and residential address remains confidential and will not be available on the public register
Purpose and structure
- Your charity’s purposes or mission
- Your charity’s main activity, sector and beneficiary (collected for statistical purposes), and
- A description of the structure of your charity, including any trading operations (if applicable).
- The names (and charity’s registration number, if applicable) of any entities that control or are controlled by your charity for financial reporting purposes. ⊗
- The number of paid full-time and paid part-time employees that work for your charity in an average week, and the approximate number of hours they work
- The approximate number of volunteers that work for you in an average week or year, and the average number of hours they work.
You will need a copy of your financial statements or Performance Report to complete the financial information section of the annual return form.
This section asks for information about your charity’s financial position (which covers things like receipts/income and payments/expenses) and financial performance (which covers resources/assets, commitments/liabilities, equity and other similar information). The questions are based on the minimum categories in the new reporting standards.
- The tier your charity is reporting in (This affects the financial information you will be required to include in the annual return) ⊗
- Indicate whether your charity’s performance report or financial statements have been audited or reviewed, and ⊗
- Whether your charity’s financial statements or performance report discloses any related party transactions. ⊗
In addition, you will need to know whether your charity:
- In its ordinary course of business, lends money to or on behalf of others, or manages money or funds on behalf of others ⊗
- Provided goods or services overseas in the last financial year ⊗
- Used any business income (for example, from the sale of goods or services) for charitable purposes overseas in the last financial year, and ⊗
- Received donations and used any of its funds for charitable purposes overseas in the last financial year. ⊗
Some other information
In exceptional circumstances, applications can be made for certain information to be withheld from the public register.