Latest Charities

At Whitings LLP we have many Trustee contacts that play such a vital role in the charities we act for and support.   Trustees play an essential role in the governance of charities, and have a strong personal commitment to the charity’s aims and objectives.   As part of Trustees’ Week, we want to take…

As charities face increasing demand and complexity, building strong, diverse, and resilient boards is essential, which makes the theme of this year’s Trustees’ week “Recruitment and retention” very fitting. As a starting point, always ensure to read the Governing document of your charity, to ensure the number of trustees doesn’t breach the rules, to check…

As Trustees week 2025 is upon us, we are today reflecting on information which will assist and support Trustees.   We are often contacted for general support and guidance, and following changes to the Charity Commission Annual Return questions, we are seeing many enquiries around the new questions appearing as Trustees file their accounts.  …

It’s Trustees Week 2025, the time of year when we celebrate the amazing contribution made by Trustees for their charities and recognise the difference they make. You can find out about this week’s range of events and access free guidance and resources at: www.trusteesweek.org   The resources include many free virtual and in-person events and…

Charities were in for a treat this Halloween with the new, highly anticipated Charities SORP 2026 being published on Friday 31st October 2025.   The new SORP comes into play for periods commencing 1 January 2026 onwards, therefore affecting most Dec-26 and Mar-27 year ends.   Key changes include a new three-tier reporting system based…

The SORP is the ‘Statement of Recommended Practice’ which outlines the accounting principles to be applied in Charity accounting. The current SORP from 2019 has been updated, and the new version is now released in draft for response from charities, professional advisors and others who may wish to respond to the public consultation.   The…

Many people choose to donate to charity for a range of reasons, often influenced by personal experiences or the impact of someone they know. While tax benefits are rarely the primary motivation, there are several reliefs and considerations to keep in mind.   My recent article, for the Suffolk Community Foundation, highlights some of the…

The regulations which prescribe the required content in a Charity’s annual return were updated on 20 December and come into force for annual returns filed in relation to accounting year ends of 1 January 2025 and thereafter.   All charities registered with the Charity Commission must file an annual return, but the size of the…

Do you know whether Charities should report their cash flows? In this post we cover which charities are required to include a cash flow statement and the benefits of reporting cash flows.   Charities, like many other organisations, need to ensure transparency and accountability in their financial reporting. Per the Charities Statement Of Recommended Practice…

Do you know how to protect your charity from cyber crime?   Cyber crime is becoming more frequent in all aspects of life, due to the increased use of technology.   As a Trustee, it is part of your role to ensure that the Charity’s funds are protected, and the resources are managed responsibly.  …