Annual reporting requirements for registered charities update

Charities registered before May 2019

Charities which registered with the Charity Commission before May 2019 have not been obliged to file their annual reports and accounts since the McBride High Court Judgment effectively suspended the register.  However many charities have chosen to continue filing their annual accounts and reports with the Commission as a matter of good practice and in the interests of openness and transparency. 

The implementation of the new Charities Act means that all registered charities are required once again to file their annual report and accounts with the Commission.  Charities are required to file their annual reports and accounts for their first full financial year on or after 1 April 2022 and every year after that. 

Charities registered after May 2019

Charities registered with the Charity Commission after May 2019 currently must file their annual report and accounts with the Commission within 10 months of the first full financial year end.

Support with annual reporting requirements

The Charity Commission has a range of guidance to help charity trustees comply with the annual reporting requirements including a tutorial video on completing the annual monitoring return. 

For guidance on preparing the Trustees’ Annual Report and the annual accounts please see the guidance at the following link:

 Annual reporting | The Charity Commission for Northern Ireland

NICVA is holding a special webinar on annual reporting on the 25 April. You can register to attend at the following link Trustee Annual Reporting | NICVA

If you would like advice on the annual reporting requirements then  you can contact [email protected]

For more information on the Charities Act, see the following article Charity regulation update