| Commentary

63.3 Annual report

| Commentary

63.3 Annual report

The trustees of every registered charity are required to prepare an annual report in narrative form concerning its activities and such other information as may be prescribed1. Charities whose gross income exceeds £25,000 or which are charitable incorporated organisations (CIOs), must send a copy of their annual report to the Charity Commission2. The annual statement of account, or the account and statement of a lower-income charity, and a copy of the auditor’s or independent examiner’s report must be attached3. A charity with an annual gross income of less than £10,000 does not need to send a copy

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