All registered charities must prepare a Trustees' Annual Report. Our guidance Charity reporting and accounting : the essentials April 2009 (CC15b) provides more details about the purpose and content of Annual Reports.

Charities with incomes of less than £25,000 should read our Guidance for small charities about the SORP.

Guidance for non-company charities with an income of £500,000 or less.

For non company charities whose annual gross income is below the audit threshold (£500,000) we have packs including a proforma Trustees’ Annual report which can either be completed in an excel spreadsheet online and then printed off, or printed off as a pdf and then be completed manually.

• Receipts and Payments accounts pack (CC16) for charities with gross annual income up to £250,000 which want to prepare receipts and payments accounts
• Accruals accounts pack (CC17) for charities with gross income up to £500,000 which want to prepare accruals accounts by charitable activity
• Accruals accounts pack (CC39) for charities with gross income up to £500,000 which want to prepare accruals accounts by natural category

The SORP and guidance for larger non-company charities and company charities

SORP 2005: the Statement of Recommended Practice puts together in one publication all the legal requirements and accounting standards for charities which are preparing accruals accounts. This includes guidance on what needs to be in the trustees’ report.

• The Charities SORP 2005 (PDF English – 521kb)
  

This is the full text of the 2nd edition of the document, updated in May 2008, in colour. A printed version of this can be obtained (cost £15) from CCH by phone 0870 777 2906 (8.30am to 5.30pm weekdays) or order online at www.cch.co.uk or email customerservices@cch.co.uk quoting product code CCSORP