​The new performance reporting for tier 3 and tier 4 charities

Aug 16, 2016 | News

The process of filling out an annual return form and attaching financial information is not new in terms of reporting to Charities Services. There has always been a requirement to do both. However, you now attach your performance report instead of your financial statements. For financial years ending 31 March 2016 and onwards, Charities Services have updated the annual return form so that the financial information fields in the form mirror the minimum reporting categories found in the Tier 3 and Tier 4 standards. This makes it simpler as there is no need to translate your financial information into two different formats.

The preparation of a performance report is not an additional document you have to produce. A performance report is instead of any previous form of financial reporting that you used to prepare. These reporting standards are now the legal requirement for registered charities. The standards form best practice for the not-for-profit sector and are the correct way of preparing your financial information under the Charities Act 2005.

There is a wealth of information on this on the charities services website here to guide you through preparing your performance report and completing the annual return.

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