Charity Commission Guidance

What Information Small Charity Trustees Report Must Have?
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​Charity Commission Requirements Explained

A complete guide to Charity Commission trustees' annual report requirements for small charities. Learn what must be included vs optional, mandatory sections, and filing deadlines.

Last updated: May 2026 8 min read Charity Compliance

Understanding Charity Commission Trustees' Annual Report Requirements

Under Charity Commission rules, every registered charity must prepare a Trustees' Annual Report. This report provides essential information about your charity's activities, achievements, and financial position.

For small charities, the Trustees' Annual Report must include basic details, management structure, yearly activities, achievements, and a financial review. Much of the finer detail on governance and policies is optional, though adding it helps demonstrate transparency to funders, donors, and the public.

Important: Specific Charity Commission requirements differ slightly based on whether your small charity is a standard non-company charity, a Charitable Incorporated Organisation (CIO), or a registered company.

This guide explains exactly what your trustees' annual report must contain and what is optional under Charity Commission guidance.

Mandatory Information: The Must-Haves

Your trustees' annual report must contain the following specific sections according to Charity Commission requirements:

1 Reference and Administrative Details

Your report must include:

  • The charity's registered name
  • Any working names used by the charity
  • Registration numbers (Charity Commission and Companies House if applicable)
  • Registered office or principal address
  • Names of all trustees who served during the year

2 Structure, Governance, and Management

Your report must describe:

  • The charity's governing document (e.g., constitution, trust deed, or articles of association)
  • How the charity is managed (e.g., by the trustee board)
  • How new trustees are recruited and appointed

3 Objectives and Activities

A summary of the aims and goals of the charity as stated in its governing document. This section should explain what your charity sets out to achieve and the activities it undertakes to deliver its charitable purposes.

4 Achievements and Performance

Your report must include:

  • A review of the main activities, programmes, or services carried out during the year
  • How these specifically delivered public benefit
  • A statement that trustees have had regard to the Charity Commission's guidance on public benefit

5 Financial Review

Your report must include:

  • A summary of the charity's financial performance during the year
  • The principal funding sources
  • An explanation of your policy on maintaining reserves (if applicable)

Optional Information: The May-Haves

You can choose to include more detail depending on what you want to highlight to your funders, donors, and the public. Optional (but highly recommended) items include:

Future Plans

Outlining the main objectives and strategies for the upcoming financial year. This demonstrates forward planning and accountability to stakeholders.

Detailed Strategy & Aims

Explaining the specific changes or differences your charity is aiming to make in the long term.

Professional Advisers

Listing your banks, solicitors, independent examiners, or investment managers. This adds credibility and transparency.

Visuals & Case Studies

Using tables, graphs, photos, or specific stories to illustrate your impact and achievements. This brings your report to life.

Pro Tip: While optional, including these elements helps demonstrate transparency and can strengthen funding applications and donor confidence.

When to Submit Your Report

Your filing requirements depend on your charity's annual income:

Income Over £25,000

You must send a copy of the trustees' annual report and accounts to the Charity Commission alongside your Annual Return.

This is a legal requirement for all charities with income exceeding £25,000 per year.

Income Under £25,000

You do not have to automatically send the report to the Commission, but you must:

  • Prepare the trustees' annual report
  • Have it approved by the trustees
  • Provide it to the Commission upon request
View Charity Commission Example Reports
FAQ

Frequently Asked Questions

Key Takeaways for Charity Trustees

  • Know your mandatory sections

    Reference details, structure, objectives, achievements, and financial review are required.

  • Include public benefit statement

    Trustees must confirm they have had regard to Charity Commission guidance on public benefit.

  • Consider adding optional details

    Future plans, professional advisers, and case studies add credibility and transparency.

  • File on time if over £25,000

    Charities with income exceeding £25,000 must submit their report with their Annual Return.

For detailed pro-formas and to complete your filing, check your requirements directly on the GOV.UK Prepare a Charity Trustees' Annual Report guidance page.

Need Help Preparing Your Trustees' Annual Report?

We can help your charity prepare a compliant Trustees' Annual Report that meets all Charity Commission requirements. Our team specialises in charity annual accounts and reporting.

Get Free Consultation View Annual Accounts Service

Official Resources

GOV.UK Charity Trustees' Annual Report Guidance