Accountants for Unincorporated Charitable Associations

An Unincorporated Charitable Association is a charity structure that is not registered as a company. It is simply an association of people who have come together for a charitable purpose, governed by a constitution or set of rules. Unlike incorporated charities, members have personal liability for the charity's debts and obligations.

Unincorporated charities must be registered with the Charity Commission and demonstrate that they provide public benefit.

Yes, Unincorporated Charitable Associations may need to complete tax returns with HMRC, depending on their income and activities. Most unincorporated charities with income over £5,000 need to register with HMRC for tax purposes.

We can prepare and file your charity tax returns, ensuring all income is correctly reported and any available tax reliefs are claimed.

Unincorporated Charitable Associations must prepare their accounts in accordance with:

• FRS 102 - The UK accounting standard (for larger associations)
• Charity SORP - Statement of Recommended Practice for charities
• Receipts & Payments - Simplified accounts for smaller charities
• Charity Commission guidance - Reporting requirements

Smaller unincorporated charities with income under £25,000 may use receipts and payments accounts rather than full accrual accounting.

Unincorporated Charitable Associations can benefit from significant tax exemptions:

• Income Tax relief on charitable expenditure
• Corporation Tax exemption on charity income
• Capital Gains Tax exemption on charitable disposals
• Inheritance Tax relief on gifts to charity
• Business rates relief (subject to conditions)
• Stamp Duty Land Tax exemption on property transfers

Not necessarily. Unincorporated Charitable Associations may qualify for an independent examination instead of a full audit if they meet certain criteria:

• Income under £1 million (for examination)
• Income under £250,000 (if charity is small)
• Under certain thresholds for gross assets

We provide independent examination services as a cost-effective alternative to audit for eligible unincorporated charities.

We offer fixed-fee pricing for Unincorporated Charitable Association accounting services with no hidden costs. The exact fee depends on your association's size, income, complexity, and the services you require.

Our packages typically include annual accounts, tax return preparation, Charity Commission filing support, and ongoing accountancy advice. Book a free consultation to receive a tailored quote.