Specific Example Questions You Need To Prepare For - Charity Commission 2023 Annual Return
Dec 5
/
Tim Wyatt
In our previous blog post in October 2023 [HERE] we updated you about the new annual return process and questions for charities with a financial year ending in 2023. In this blog, we share important updates on specific example questions from the 2023 Charity Commission annual return process that require advance preparation and are new.
The examples include, Donations, Grant making, Trustee payments, Employees, Governance, Safeguarding and External Risk and Impacts
The examples given in this blog are not the full list of new questions but do represent that majority of questions that will be relevant for a small Charity or Church with income under the £500k mark with no trading subsidiary or oversees operations.
Dec 5
/
Tim Wyatt
Specific Example Questions You Need To Prepare For - Charity Commission 2023 Annual Return
Donations
What was the value of your charity’s single highest value donation received from a corporate donor during the financial period of this return?
What was the value of your charity’s single highest value
donation received from an individual during the financial period of
this return?
What was the value of your charity’s single highest value
donation received from a related party during the financial period of
this return?
Grant making
In the financial period of this return, what is the value of grants were made to:
Individuals £______
Other charities £______
Other organisations that are not charities £______
Trustee payments
Excluding out of pocket expenses, for what were any of the trustees paid during the financial period for this return?
a. Paid for being a trustee
b. Paid for a role within any of the charity's trading subsidiaries or connected organisations
c. Paid for providing goods and/or services to the charity or any of its trading subsidiaries or connected organisations
d. Other type of payment/benefit not defined
e. None of the trustees have been paid
Depending the answer to your question the annual return will then request the values of the transactions for the given answered section.
Did any of the trustees resign and take up employment with your charity in the financial period of this return?
Yes
No
Employees and volunteers
At the end of the financial period of this return, how many?:
People were permanently employed by your charity
People were on fixed-terms contracts with your charity
Self-employed people were working for your charity
How many of the people above work on behalf of your charity outside of the United Kingdom?
What was the total amount spent on employee payroll during the financial period relating to this return?
Did any of your charity's employees receive total employment benefits of £60,000 or more in the financial period of this annual return?
Excluding trustees, provide an estimate of the number of volunteers who carried out charitable activities on behalf of your charity in the United Kingdom during the financial period of this return?
Governance
Which of the following policies and procedures
does the charity currently have in place at the end of the period for this
annual return?
The answer required is Yes – No - Not applicable
Internal charity financial controls policy and procedures
Safeguarding policy and procedures
Financial reserves policy and procedures
Complaints policy and procedures
Serious incident reporting policy and procedures
Internal risk management policy and procedures
Trustee expenses policy and procedures
Trustee conflicts of interest policy and procedures
Investing charity funds policy and procedures
Campaigns and political activity policy and procedures
Bullying and harassment policy and procedures
Social media policy and procedures
Engaging external speakers at charity events policy and procedures
Safeguarding
Has your charity provided services to children and/or adults at risk in the financial period of the return?
Excluding Basic
DBS Checks, has your charity obtained the required level of DBS Checks for all
roles which are eligible for them in the financial period of this return?
The answer required is Yes – No - Not applicable
a. All required standard DBS checks have been obtained
b. All required enhanced DBS checks have been obtained
c. All required enhanced with Barred List(s) DBS checks have been obtained
d. DBS checks are not required other than Basic DBS checks
External Risk and Impacts
Have increasing operating costs had an impact on your charity during the financial period of this return?
The answer required is Positive - Negative - Unknown
