The information will:

• Be easily understood by, and useful to, the ‘interested’ general public; including donors and investors
• Enable the public to be better informed about the work of charities
• Provide a snapshot of a charity’s aims, activities and achievements
• Provide information about factors that have affected performance

The information should:

• Signpost to, and demonstrate links with, more detailed sources of information, for example The Annual Report and Accounts
• Be consistent with other sources of information
• Be capable of validation and drawn from a clear evidence base
• Demonstrate context for the information reported, and its longer term significance, for example its relationship to external trends, or to the previous year’s performance

The information must:

• Be self-certified through joint sign-off by CEO and Chair
• Be submitted as part of the Annual Return to the Charity Commission
• Be publicly available through display on the Charity Commission’s website