Independent examination, SORP-compliant accounts, Gift Aid, charity VAT and trustee compliance. We work exclusively with charities, CIOs, CICs and social enterprises, so every engagement draws on focused sector knowledge.
Most charity trustees are volunteers, not finance professionals. The Charity Commission's compliance framework is detailed, the Gift Aid rules have real teeth, and the SORP is genuinely technical. We exist to take that burden off the board so trustees can focus on the charitable objects.
Who we work with
We focus on organisations that sit below the statutory audit threshold: charities that need an independent examination rather than a full audit, smaller charitable companies preparing SORP-compliant accruals accounts, and CICs that need their CIC34 filed alongside their Companies House accounts.
Scotland: our default jurisdiction is England and Wales; please see the OSCR website for Scottish charity requirements.
Our services
Every service is built around how the Charity Commission framework, HMRC and Companies House work in practice for the charity and social-enterprise sector.
For charities with income between the examination threshold (£25,000, or £40,000 for financial years ending on or after 30 September 2026) and the audit threshold. We prepare the accounts with the examination in mind and connect you with an independent examiner.
Learn moreAccruals accounts and trustee annual reports prepared to the Charities SORP. For accounting periods starting on or after 1 January 2026 we apply SORP 2026.
Learn moreFund-by-fund bookkeeping that keeps restricted and unrestricted income properly separated and makes year-end reporting straightforward.
Learn moreDeclaration management, claim preparation and submission to HMRC. We maximise the 25p-per-pound reclaim, check donor benefit limits, and handle GASDS for small cash donations.
Learn moreBusiness/non-business apportionment, partial exemption, fundraising event exemptions and eligibility declarations for zero-rating and reduced-rate reliefs.
Learn moreCIC34 community interest reports, Companies House accounts filings, asset-lock compliance and social-impact reporting for community interest companies.
Learn moreThe moments that bring trustees to us
Once gross income passes £25,000 (£40,000 for financial years ending on or after 30 September 2026), trustees must arrange external scrutiny for the first time. Many boards reach this point mid-year and are unsure whether they need an independent examination or an audit. We assess the right route and arrange the engagement from there.
Accounting periods starting on or after 1 January 2026 fall under SORP 2026. Trustees preparing accounts for those periods for the first time need help applying the updated standard correctly, particularly on fund accounting and the trustee annual report.
Missing or incomplete declarations, benefits to donors that exceed the permitted value limits, and claims submitted without HMRC recognition are common errors. We review existing processes, correct outstanding issues and set up compliant systems going forward.
Every CIC must file a CIC34 community interest report alongside its accounts at Companies House. CICs also pay corporation tax normally and cannot claim Gift Aid or charity rate relief. We handle both the accounts and the CIC34 filing.
At a glance
These figures apply to financial years ending before 30 September 2026. For years ending on or after that date the scrutiny gates rise: examination £40,000, qualified examiner and accruals £500,000, audit £1.5m income (or £500,000 income with assets over £5m). Scotland is regulated by OSCR with different requirements. See OSCR.
| Threshold | Requirement | Source |
|---|---|---|
| Income over £5,000 | Must register with the Charity Commission (CIOs always register) | CC21b |
| Income over £25,000 | External scrutiny required: independent examination or audit (£40,000 for financial years ending on or after 30 Sep 2026) | CC31 |
| Income over £1m | Statutory audit mandatory (also triggered by income over £250,000 with gross assets over £3.26m; gates rise to £1.5m / £500,000 / £5m for financial years ending on or after 30 Sep 2026) | CC15d / CC31 |
Free tools
Our free calculators give trustees a quick read on whether they need an independent examination or a full audit, how much Gift Aid their donors could unlock, and what the GASDS small donations scheme adds. No sign-up, no data stored.
Guides and resources
In-depth guides covering the full compliance landscape: from choosing the right charity structure to understanding SORP 2026.
Why specialist matters
Fund accounting, restricted income, the independent examination regime, Gift Aid declarations, the SORP, CIC34 reports: a generalist accountant encounters these occasionally. They are the whole of what we work on.
| Area | Our approach |
|---|---|
| Independent examination | Accounts prepared with the CC31 examination requirements in mind, and an independent examiner connected to your charity |
| SORP-compliant accounts | Accruals accounts and trustee annual reports to the current SORP (FRS 102), updated for SORP 2026 where applicable |
| Fund accounting | Restricted and unrestricted income tracked separately from the first transaction |
| Gift Aid | Declaration review, HMRC claim preparation, donor benefit limit checks, GASDS for small donations |
| Charity VAT | Business/non-business apportionment, partial exemption, fundraising event exemptions, eligibility declarations |
| CIC34 filing | Community interest report prepared and filed at Companies House alongside the annual accounts |
| Annual return | Filed within the 10-month deadline; content calibrated to the charity's income tier |
Get started
Tell us about your charity, CIC or social enterprise. We will explain what your organisation needs, in plain English, with no obligation.
FAQ
Charity accounting guides
Articles and guides on independent examination, SORP accounts, Gift Aid, charity VAT, CIC filing and trustee compliance. Written for people running organisations, not for accountants.