This tool applies the thresholds in sections 144 and 145 of the Charities Act 2011 for charities registered in England and Wales. Different rules apply in Scotland and Northern Ireland, and charitable companies also have duties under the Companies Act. It is general guidance, not advice on any particular set of accounts — if anything is borderline, check the governing document and the Charity Commission's guidance, or ask us.
Glebe Assurance is a trading name of Insight Professional Partners Ltd, a company registered in England & Wales, led by a chartered management accountant (ACMA CGMA) and CIMA Member in Practice. Our examiner holds a qualification listed under section 145(4) of the Charities Act 2011, which is required for charities with income above £250,000.