Latest Articles
A timely reminder about conflicts of interest in charities
There has been a timely reminder from the Charity Commission about identifying and managing potential conflicts of interest amongst charity trustees.
Academies Accounts Direction
The DfE have now released the Academies accounts direction 2025-2026 for accounting periods ending 31 August 2026, along with model accounts and the auditor framework and guide.
Reporting requirements in new Charities SORP shine light in importance of robust reserves policy
With new rules on the reporting of reserves contained in the new Charities SORP, it is more important than ever that charities’ reserves policies reflect their current needs.
Charities need to start preparing now for new accounting rules coming next year
Although the new Statement of Recommended Practice (SORP) doesn’t come into effect until next year, charities should be getting ready for it now.
New Academy Trust Handbook for 2024
The ESFA has now published the 2024 edition of the Academy Trust Handbook, which covers the requirements academy trusts must comply with from 1 September 2024.
CIOs – Should you make the move?
The new Charitable Incorporated Organisation has given charities another choice of structure – but is this the right route for your organisation, asks Rebecca Frost of Lovewell Blake’s Charities team
Employment allowance for small charities
Small charities with employees are often unaware that they are eligible for the Employment Allowance. This enables them to reduce their annual National Insurance liability by up to £5,000, so long as their total NI liabilities were less than £100,000 in the previous tax year. Unincorporated charities and Community Action Sports Clubs are also eligible.
Much more detailed charity annual return will enable charity commission to ensure the charitable sector is more resilient
In the same way that limited companies have to file an Annual Return to Companies House each year confirming and/or updating their details, charities are required to file an Annual Return to the Charity Commission.
New charity commission trustee portal is a welcome step to improve engagement
All charities rely on individuals who are willing to give their time and skills to act as trustees. Now a new online initiative from the Charity Commission has been launched to provide better support for trustees – and it’s a good idea for anyone on a charity’s board to sign up.
Charity alert - 'five minute guides' for Trustees
The Charity Commission has released a series of animated videos to promote its “five minute guides” for Trustees which were launched last year.
Not for profit corporate structures – which one is best for us?
We often receive enquiries from small unincorporated not for profit organisations, such as clubs, who are growing and finding that they want to, or need to, review their structure. Sometimes they are taking on their first employees, or perhaps they need to rent a property.