Annual reporting

Key considerations

• What is annual reporting?

  Each year following registration, your charity must fill out an online form called the Annual Monitoring Return (AMR). You can do this via the My charity login (Online services) portal. 

  The AMR must be submitted to the Commission within ten months of the relevant financial year end date. This duty begins with your first full financial year after registration. 

  Along with the AMR, you’ll need to upload:

  • your charity’s accounts (financial statements).
  • a trustees’ annual report (explaining what your charity did during the year).
  • a report from an independent examiner or auditor (as applicable).

   

  The Commission will publish these documents on your charity’s page in the public register, along with a note highlighting if your accounts and reports were submitted on time, late or are outstanding.  This helps keep things open and transparent, so the public can see how your charity is being run.

• What information will I need to upload?

  Through the annual reporting programme all registered charities will be required to complete and submit an online annual monitoring return (AMR) each year, attaching the charity’s:

  • accounts.
  • trustees’ annual report.
  • report from independent examiner / auditor, as applicable.

   

  The AMR requires less information from smaller charities than larger charities, so your charity’s income for the year, as well as its legal structure, will determine what information is needed.

  If your income is £250,000 or less and you're not a charitable company, you can choose to prepare either:

  • • receipts and payments accounts (simpler - see our Receipts and payments accounts guide), or
    • accruals accounts (more detailed - see our Accruals accounts guide).

   

  If your income is over £250,000, you must prepare accruals accounts.

  If your charity’s total income is over £500,000 (including any linked charities), you must prepare consolidated accruals accounts.

  All charities must have their accounts independently reviewed. This could be:

  • an independent examination (for smaller charities - see our guide for independent examiners), or
  • a full audit (for larger charities)

  The type of review depends on your charity’s income.

  Every charity must write a trustees’ annual report.

  • Smaller charities can keep it simple.
  • Larger charities must include more detail.

   

  For full details on what information you will need, see section 4 of the How to complete the Annual Monitoring Return (AMR) – 10 Minute Guide.

• When should I submit my annual monitoring return?

  Registered charities must submit their annual monitoring return within ten months of the relevant financial year end date. This duty begins with their first full financial  year after registration. 

  The Commission will send three email reminders to help ensure your charity submits its Annual Monitoring Return (AMR) on time. These reminders are sent to the contact email address provided to the Commission (not necessarily the one listed on the public register). They will be sent: 

  • one day after your financial year end
  • three months before your AMR deadline
  • one month before your AMR deadlineAlready submitted your AMR? You won’t receive further reminders.

   

  Please ensure your charity’s contact email address is kept updated. If this email is outdated or inactive, your charity may miss important reminders and risk non-compliance.

• How can I access the online AMR form?

  Use My charity login (Online services) to access the online annual monitoring return (AMR) form: My charity login (Online services). Remember - you will need your charity number and password to log on securely.

  The Commission has also produced a help sheet to assist you in logging into Online services.

  There are a number of groups and umbrella organisations that volunteer to provide practical support to charities with the annual reporting process. You can find further information on helper groups, including how to contact them, here: Helper groups | The Charity Commission for Northern Ireland