Questions and Answers
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The Annual Return itself is made up of three parts. The parts you have to complete depend upon your charity’s income in the financial period you are reporting on.
The Return consists of:
Part A – Charity information. This is completed by all charities and collects information that is primarily used to maintain the Register of Charities.
Part B – Financial information. This section requires figures taken directly from the charity’s accounts. The information given is displayed on the charity’s Register entry in a graphical form to illustrate the income, spending and assets of the charity. This helps give the public a clearer picture of how the charity operates.
Part C – Summary Information Return (SIR). The purpose of the SIR is to provide the public with better information about the work of the larger charities. It is designed for charities to provide an easily accessible summary of their key aims, activities and achievements