Digitally Signed Document Document ID: 6EE77FD3250B2E
Document Details:
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Filename: CIO Dormant Accounts Y.E. 31.03.2021.pdf
Client of: Bennett Brooks & Co Limited
Signature Details
Name: David Clark
Email: clarkfamily100@btinternet.com
Date & Time: 18/08/2021 18:55:04 (BST)
IP Address: 81.135.224.127
British Elbow & Shoulder Society agrees and approves the
Signing Statement:
contents of this document.
Name: Amar Rangan
Email: amar.rangan@york.ac.uk
Date & Time: 25/08/2021 15:25:26 (BST)
IP Address: 82.21.114.60
British Elbow & Shoulder Society agrees and approves the
Signing Statement:
contents of this document.
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Digitally Signed Document Document ID: 6EE77FD3250B2E
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Private & Confidential
Mr A Rangan & P Jenkins British Elbow & Shoulder Society Royal College of Surgeons of Eng 35-43 Lincoln's Inn Fields London WC2A 3PE
Our Ref: JJ/CH/B1046/Y/s
18 August 2021
Dear Amar & David
Financial Statements for the period ended 31 March 2021
I have uploaded the dormant financial statements for the above period to the client portal for approval.
I have also uploaded the Annual Return checklist which will be completed when the financial statements are submitted to the Charity Commission.
Please examine the documents and, if appropriate, please electronically approve them.
A fee note will be issued under separate cover.
If you have any queries regarding the above, please do not hesitate to contact me.
Yours sincerely
Claire Hills
14 Grosvenor Court, Foregate Street, Chester, Cheshire, CH1 1HG. Tel: 01244 401010 Fax: 0845 009 0561
Registered Office: St George’s Court, Winnington Avenue, Northwich, Cheshire CW8 4EE. Registered in England, No. 02648803. A list of directors is open to inspection at the registered office. bennettbrooks is a trading name of Bennett Brooks & Co. Ltd. Registered to carry out audit work in the UK and Ireland by the Institute of Chartered Accountants in England and Wales.
bennettbrooks.co.uk
REGISTERED COMPANY NUMBER: CE022999 (England and Wales) REGISTERED CHARITY NUMBER: 1191220
Report of the Trustees and
Unaudited Financial Statements
for the period
- 9 September 2020 to 31 March 2021
for
British Elbow & Shoulder Society
Bennett Brooks & Co Ltd Chartered Accountants 14 Grosvenor Court Foregate Street Chester Cheshire CH1 1HG
British Elbow & Shoulder Society
Contents of the Financial Statements for the period 9 September 2020 to 31 March 2021
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 2 |
| Statement of Financial Activities | 3 | ||
| Balance Sheet | 4 | ||
| Cash Flow Statement | 5 | ||
| Notes to the Cash Flow Statement | 6 | ||
| Notes to the Financial Statements | 7 | to | 8 |
British Elbow & Shoulder Society
Report of the Trustees for the period 9 September 2020 to 31 March 2021
The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period 9 September 2020 to 31 March 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
The members of council are pleased to present their report together with the British Elbow and Shoulder Society's ("the Society") Statement of Financial Activities for the year ended 31 March 2021.
OBJECTIVES AND ACTIVITIES
History aims and activities of the Society
The British Elbow and Shoulder Society was established on 28 March 1987 with the following aims:
1) To foster and advance the science and practice of elbow and shoulder care through scientific meetings, educational programs and by encouraging research.
2) To organise regular interdisciplinary scientific material.
3) To strive to standardise assessment, scoring of disability, and nomenclature relevant to the elbow and shoulder.
4) To improve quality of care by encouraging the national collection of scientific data and functional outcomes.
5) To function as an educational society to further learning through scientific meetings, educational fellowships, and both knowledge-based and skills-based educational courses.
6) To foster research through scientific meetings, fellowships and by encouraging research collaboration between members.
7) To cultivate international relationships in the field of elbow and shoulder care.
Review of activities and future developments
The Society holds an annual conference to which all members are entitled to attend.
The Society has prudently built up significant reserves and has the intention in the future of providing research grants or other forms of assistance in the furtherance of its aims and objectives.
STRATEGIC REPORT
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
British Elbow & Shoulder Society (BESS) was formed on 28 March 1987 and became a registered charity on 09 September 2020.
Organisational structure
The officers of the Society are as follows:
President Vice-President Immediate Past President Past President Honorary Secretary Honorary Treasurer Treasurer Elect Research Committee Chairman Education Committee Chairman Allied Health Professional Representative Membership secretary and Data Controller Webmaster Quality Outcomes Lead
All the office bearers will be elected at the Annual General Meeting ("AGM") from amongst the members. No positions are unfilled at the date of this report.
The Society normally holds its AGM during the course of its annual conference although this year it is to be held remotely on 30 June 2021 due to Covid restrictions. Other general meetings (council meetings and sub-committee meetings) are held during scientific meetings and at other times as decided by the council. A quorum of 10 members is required at full council meetings.
Page 1
British Elbow & Shoulder Society
Report of the Trustees for the period 9 September 2020 to 31 March 2021
STRUCTURE, GOVERNANCE AND MANAGEMENT Related parties
There are no related parties.
Reserves policy and risk management
The Committee's intention is that it should have free reserves in excess of £100,000 in order that it can broaden its activities and more fully pursue the objectives set out above. The Committee has considered the risks the Society faces in its pursuit of its aims and objectives and has established an annual review of the risks faced.
REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
CE022999 (England and Wales)
Registered Charity number
1191220
Registered office
Royal College of Surgeons of Eng 35-43 Lincoln's Inn Fields London WC2A 3PE
Trustees
Prof Amar Rangan President (appointed 9.9.20) Mrs Anju Jaggi AHP Representative (appointed 9.9.20) Mr Chris Peach Research Committee Chairman (appointed 9.9.20) Mr David Clark Honorary Treasurer (appointed 9.9.20) Mr Jaime Candal-Couto Education Committee Chairman (appointed 9.9.20) Prof Jonathan Rees Vice-President /NJR and Quality Outcomes (appointed 9.9.20) Mr Mark Falworth Past Treasurer (resigned 01/06/20) Mr M Thomas Past President (appointed 9.9.20) Mr Paul Jenkins Honorary Treasurer Elect (appointed 9.9.20) Mr Ro Kulkarni Past President/Coding and Commissioning (appointed 9.9.20) Mr Steve Drew Honorary Secretary (appointed 9.9.20) Mr Shantanu Shahane Membership Secretary & Data Controller (appointed 9.9.20) Prof Peter Brownson Immediate Past President (appointed 9.9.20) Mr Vijay Bhalaik (appointed 26.6.21) Mr Steve Gwilym (appointed 26.6.21) Mr Adam Watts (appointed 26.6.21) Mr Ian Horsley (appointed 26.6.21)
COMMENCEMENT OF ACTIVITIES
The British Elbow and Shoulder Society charitable incorporated organisation was approved and registered with the Charity Commission on 9 September 2020. Due to issues relating to the Covid19 pandemic, it was unable to obtain a working current account with its banker of 30 years, NatWest plc, until April 2021 and therefore continued to trade via the old unincorporated association until 31 March 2021. This date was a natural end point for the cessation of the former organisational structure. The CIO commenced trading on 1 April 2021.
Report of the trustees, incorporating a strategic report, approved by order of the board of trustees, as the company directors, on 16 August 2021 and signed on the board's behalf by:
Prof Amar Rangan - Trustee
Page 2
British Elbow & Shoulder Society
Statement of Financial Activities for the period 9 September 2020 to 31 March 2021
| Total funds | ||
|---|---|---|
| Notes | £ | |
| NET INCOME | - | |
| TOTAL FUNDS CARRIED FORWARD | - |
The notes form part of these financial statements
Page 3
British Elbow & Shoulder Society
Balance Sheet 31 March 2021
| Total funds | ||
|---|---|---|
| Notes | £ | |
| NET CURRENT ASSETS | - | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | - | |
| NET ASSETS | - | |
| FUNDS | 4 | |
| TOTAL FUNDS | - |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2021.
The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2021 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
The financial statements were approved by the Board of Trustees and authorised for issue on 16 August 2021 and were signed on its behalf by:
Prof Amar Rangan - Trustee
Mr Paul Jenkins - Trustee
The notes form part of these financial statements
Page 4
British Elbow & Shoulder Society
Cash Flow Statement for the period 9 September 2020 to 31 March 2021
| Notes Cash flows from operating activities Cash generated from operations 1 Net cash provided by operating activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period |
£ - |
|---|---|
| - | |
| - - |
|
| - |
The notes form part of these financial statements
Page 5
British Elbow & Shoulder Society
Notes to the Cash Flow Statement
for the period 9 September 2020 to 31 March 2021
1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
| £ | ||||
|---|---|---|---|---|
| Net income for the reporting period (as per the Statement of Financial | ||||
| Activities) | - | |||
| Adjustments for: | ||||
| Net cash provided by operations | - | |||
| 2. | ANALYSIS OF CHANGES IN NET FUNDS | |||
| At 9.9.20 | Cash flow | At 31.3.21 | ||
| £ | £ | £ | ||
| Net cash | ||||
| Cash at bank and in hand | - | - | - | |
| Total | - | - | - |
The notes form part of these financial statements
Page 6
British Elbow & Shoulder Society
Notes to the Financial Statements for the period 9 September 2020 to 31 March 2021
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Taxation
No corporation tax liability arises on ordinary membership activity.
Fund accounting
The Society is not in receipt of any donations or legacies which need to be operated as separate funds.
Income comprises subscriptions received from members or generated from the running of an annual conference and is set towards the general objectives of the Society and as such is unrestricted.
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the council members.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 March 2021.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 March 2021.
Council members' expenses were paid in accordance with the Society's expense policy.
3. STAFF COSTS
There were no staff costs for the period ended 31 March 2021.
The average monthly number of employees during the period was as follows:
No employees received emoluments in excess of £60,000.
4. MOVEMENT IN FUNDS
| MOVEMENT IN FUNDS | |||
|---|---|---|---|
| Net | |||
| movement | |||
| in funds | At 31.3.21 | ||
| £ | £ | ||
| TOTAL FUNDS | - | - | |
| Net movement in funds, included in the above are as follows: | |||
| Incoming | Resources | Movement | |
| resources | expended | in funds | |
| £ | £ | £ | |
| TOTAL FUNDS | - | - | - |
continued...
Page 7
British Elbow & Shoulder Society
Notes to the Financial Statements - continued for the period 9 September 2020 to 31 March 2021
5. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 March 2021.
Page 8
Charity annual return questions
This document is to help charities prepare for their annual return by gathering the required information.
Submit your annual return online, once you have the information you need.
There is more guidance on the questions in the online service.
If your income is under £10,000 you only need to report your income and spending.
Section: Financial period Notes You will be asked to confirm the charity's financial period. Currently 31 September 2022 - planning to complete accounts to the 31 March If the financial period end dates displayed are incorrect, you can change them in the 2021 and change the year end to 31 Change the charity financial period service. March 2022.
Section: Income and spending
You will be asked to enter the charity's income and spending in the financial period for this annual return in the boxes provided. Please round all figures to the nearest pound (do not enter decimal points or commas). Dormant Accounts If your charity is part of a group and has prepared group accounts, then please use the group figures to complete the annual return. (Group accounts are only required where group income is more than £1million).
Section: Confirm income and spending
In the financial details section you will be asked to enter key financial information from your accounts, including total income. For charities with an income greater than £500,000. The total income from your Statement of Financial Activities should match the gross income you have entered here, unless your N/A charity has received endowments during the year, or made transfers from your endowment to your income funds. If this is the case you should exclude these amounts from the total income you enter here. Please check the gross income figure you have entered here is correct. Section: Serious incidents If gross income is more than £25,000 you will be asked if there were any serious incidents in your charity that have not been reported to the Charity Commission, for the period of this N/A return. Section: Fundraising N/A
Section: Serious incidents
Section: Fundraising
Did your charity raise funds from the public? If you answer 'Yes', you will be asked: Did the charity work with any professional fundraisers? Did your charity have a written agreement with each of its professional fundraisers? Did your charity work with any commercial participators?
Did your charity have a written agreement with each of its commercial participators? Section: Grant making Was grant making the main way your charity carried out its purposes? N/A Section: Income from government contracts During the financial period for this annual return, did the charity receive income from N/A contracts (other than grant agreements) with central government or local authorities? If you answer 'Yes', you will be asked: How many contracts did your charity have with central government or local authorities? Enter total value of contracts. Please round all figures to the nearest pound (do not enter decimal points or commas). What was the total value of these contracts? Section: Income from government grants During the financial period for this annual return, did the charity receive income from grants N/A from central government or local authorities? If you answer 'Yes', you will be asked: How many grants did your charity receive from central government or local authorities?
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Enter total value of grants. Please round all figures to the nearest pound (do not enter
decimal points or commas).
What was the total value of these grants?
Section: Income from outside the UK
Did your charity receive income from outside the UK? N/A
If you answer 'Yes', you will be presented with a table of countries. Select countries
or territories the charity received income from. Then answer the following questions.
What is the value of income from each country?
Please round all figures to the nearest pound (do not enter decimal points or commas).
If your charity did not have any income from the source, please enter 0 (zero).
Specify the source and amount of income from the options below:
- Overseas government or quasi government bodies
- Overseas charities, NGOs or NPOs
- Other overseas institutions
- Individuals resident overseas (for example school fees and memberships)
- Unknown/Do not know
Notes on income from other overseas institutions and individuals resident overseas
1. If your gross income is less than £25,000, only include payments that make up more
than 80% of the charity’s income. If your gross income is more than £25,000, only include
payments of more than £25,000.
2. If you are completing a 2018 annual return, these categories are optional.
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Section: Operating and spending outside England and Wales Did your charity operate outside England and Wales? If you answer 'Yes', you will see a table of countries. Select countries or territories the charity operated in during the financial period covered in the annual return. Then answer the following questions. Record the total expenditure by country or territory. Please round all figures to the nearest pound (do not enter decimal points or commas). If your charity did not spend any money in the country, please enter 0 (zero). Note: If your charity operated in Northern Ireland or Scotland, you are not required to provide a value for spending for either of these countries. When spending money or working outside England and Wales, did your charity transfer money other than using the regulated banking system? Note: if you are completing a 2018 annual return, this question is optional.
N/A
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What methods to transfer money did your charity use?
- Cash courier
- Other charities or NGOs/Non-Profits
- Money Service Business (e.g. Western Union)
- Informal Money Transfer Systems
- Online payment methods (e.g. PayPal)
- Other
Note: if you are completing a 2018 annual return, this question is optional.
How much money did your charity send outside the regulated banking system in total?
Please round all figures to the nearest pound (do not enter decimal points or commas).
Did your charity have procedures and controls in place to monitor expenditure outside
England and Wales?
Note: if you are completing a 2018 annual return, this question is optional.
Are the trustees satisfied that your charity’s risk management policies and procedures
adequately covered activities and spending outside England and Wales?
Note: if you are completing a 2018 annual return, this question is optional.
Section: Subsidiaries
Did the charity have any subsidiaries? N/A
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If you answer 'Yes', you will be asked: Were any of the trustees also directors of the charity's subsidiaries? Section: Trustee payments Did any of the trustees receive any remuneration, payments or benefits from the charity N/A other than refunds of legitimate trustee expenses? If you answer 'Yes', you will be asked: Did any of the trustees receive payments or benefits for: - being a charity trustee? - providing services to your charity (such as specialist services or advice provided by trustees who are builders, electricians, graphic designers, lawyers, for example)? - any other benefit from the charity (for example, accommodation, car, holiday)? Also include any payments and benefits given to trustees who are paid members of staff Did any of the trustees resign and then take up employment with the charity? N/A Section: Employees Did any of your charity's staff receive total employee benefits of £60,000 or more? N/A
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If you answer 'Yes', you will be asked:
Enter the number of staff whose total employee benefits were in each of the following
bands:
£60,000 to £70,000
£70,001 to £80,000
£80,001 to £90,000
£90,001 to £100,000
£100,001 to £110,000
£110,001 to £120,000
£120,001 to £130,000
£130,001 to £140,000
£140,001 to £150,000
£150,001 to £200,000
£200,001 to £250,000
£250,001 to £300,000
£300,001 to £350,000
£350,001 to £400,000
£400,001 to £450,000
£450,001 to £500,000
Over £500,000
For your highest paid member of staff only, what was the total value of their employee benef N/A
Section: Volunteers
How many UK volunteers, excluding trustees, did the charity have during the financial
N/A
period?
Section: Financial controls
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Did your charity review its internal financial controls?
Did your charity review its internal financial controls? N/A Section: Safeguarding Note: only charities with particular classifications and not regulated by certain organisations will be asked this question. N/A Has the charity obtained a standard, enhanced or enhanced with barred lists DBS check on all trustees, employees and volunteers who are in roles that are eligible for these checks?
Section: Safeguarding
Only charities with annual income over £500,000 need to answer the following financial questions.
At this point, other charities will be asked to provide copies of their trustee annual report and annual accounts.
Section: Account type N/A IMPORTANT - You will need a final version of the published accounts to fill in the financial details section. The trustees should ensure that this section is completed by a competent person who is familiar with the charity's accounts. The information you need to complete this section will generally be found in the statement of financial activities (SoFA). When completing this section you may wish to look at Charities SORP. Please indicate whether the information that you are giving is based on group accounts or charity-only accounts by clicking on the relevant account type. If you have prepared group accounts, please use these to complete the following section.
Does your charity prepare: Charity only accounts Group accounts Charity only accounts Section: Income and Endowments All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity. Fields that are indented provide additional information and are included in the figures for the field above. The indented fields may not represent the whole amount. The information you need to complete this section will generally be found in the Statement of Financial Activities (SoFA). Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas. Donations and legacies Of the total donations and legacies what amount is Legacies Of the total donations and legacies what amount is Endowments received Other trading activity Investment income Income from charitable activities
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Other income
Total income and endowments
Note: The amount entered for 'Total income and endowments' minus 'Endowments
Received' should be equal to the figure entered for 'Income' on the charity Information
page. If the charity controls subsidiary undertakings, consolidated figures should be used
from group accounts where these have been prepared.
Section: Expenditure N/A
The information you need to complete this section will generally be found in the Statement
of Financial Activities (SoFA).
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for
the field above.
The indented fields may not represent the whole amount.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for
example, been prepared to the nearest thousand. Do not enter decimal points or commas.
Expenditure on raising funds
Of total expenditure on raising funds what amount is Investment management costs
Other expenditure
Expenditure on charitable activities
Of the total expenditure on charitable activities what value is Grants to institutions
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Of the total expenditure on charitable activities what value is Governance costs Total expenditure Section: Other recognised gains/(losses) N/A The information you need to complete this section will generally be found in the Statement of Financial Activities (SoFA). All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity. Fields that are indented provide additional information and are included in the figures for the field above. The indented fields may not represent the whole amount. Enter figures to the nearest pound and restate them in pounds if the accounts have, for example, been prepared to the nearest thousand. Do not enter decimal points or commas. This figure should be prefixed with the minus symbol if it is a negative value. Gains/(losses) on revaluation of fixed assets This figure should be prefixed with the minus symbol if it is a negative value. Actuarial gains/(losses) on defined benefit pension schemes This figure should be prefixed with the minus symbol if it is a negative value. Net gains/(losses) on investments
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This figure should be prefixed with the minus symbol if it is a negative value.
Other gains/(losses)
Section: Assets N/A
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for
the field above.
The indented fields may not represent the whole amount.
The information you need to complete this section will generally be found in the Balance
Sheet.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for
Total fixed assets
Of the total fixed assets what value is Fixed asset investments
Total current assets
Of the total current assets what value is Current asset investments
Of the total current assets what value is Cash at bank and in hand
Section: Liabilities N/A
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All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for
the field above.
The indented fields may not represent the whole amount.
The information you need to complete this section will generally be found in the Balance
Sheet.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for
example been prepared to the nearest thousand Do not enter decimal points or commas
Creditors due within one year
Creditors falling due after one year and provisions
Defined benefit pension scheme asset/(liability)
Total net assets/(liabilities)
Section: Funds N/A
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The information you need to complete this section will generally be found on the Balance
Sheet or in the notes to the accounts.
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Fields that are indented provide additional information and are included in the figures for
the field above.
The indented fields may not represent the whole amount.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for
example, been prepared to the nearest thousand. Do not enter decimal points or commas.
Endowment funds
Restricted funds
Unrestricted funds
Total funds
Section: Additional information N/A
The information you need to complete this section will generally be found in the notes to
the accounts.
All fields are mandatory - Enter 0 (zero) if the field does not apply to your charity.
Enter figures to the nearest pound and restate them in pounds if the accounts have, for
example, been prepared to the nearest thousand. Do not enter decimal points or commas.
Support costs
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Depreciation charge for the year Level of reserves Average number of employees Section: Send Trustees' Annual Report and Accounts You are required to submit your Trustees' Annual Report and accounts for this financial period. You will be asked if you want to attach this at the time of completing the annual return. Section: Submit Trustees' Annual Report, external scrutiny and accounts You are required to submit your Trustees' Annual Report and accounts for this financial period. You can attach files in any of the following formats: .docx and family, .xlsx and family, .ODF, .CSV, PDF and each file cannot exceed 25MB. You must attach a complete set of accounts which is comprised of the Trustees' Annual Report, accounts and appropriate independent examiners' / auditor's report. Privacy Notice This privacy notice explains how the Charity Commission processes personal data when a charity completes the annual return service including uploading the charity's accounts and trustees' annual report. The charity's accounts and trustees' annual report are published in full on the Commission's website. In completing the annual return 21 (AR21) service, your charity will be processing personal data and in some instances personal data which is special category
Some personal data is required to be included by SORP but other personal data may be included because it is relevant to the charity's financial performance or governance such as the names and other personal data about trustees, employees, donors, volunteers and beneficiaries. The charity as the data controller is responsible for ensuring that its response in the AR21 service and the accounts and trustees' annual report meet its obligations under the General Data Protection Regulations 2016 and the Data Protection Act 2018 for all the personal data processed. You will need to take particular care if you are including personal data about children adults at risk special category personal data or your charity's trustees have By continuing to upload the accounts you certify that you have read this privacy notice and are authorised by the charity trustees to submit information. Select this option if you want to attach one file for all reports - file must not exceed 25MB Do not use special characters when naming the file. For example do not use these characters < > : " / \ | ? * @ By selecting this option you confirm that the file includes all of the following: Trustees' annual report Accounts Examiner's / auditor's report Select this option if you want to attach a separate file for each report - each file must not exceed 25MB Do not use special characters when naming the files. For example do not use these characters < > : " / \ | ? * @ Does your independent examiners/auditors report identify any areas where accounting rules were not followed, disclosures not fully made or accounting records incomplete? Not required as Dormant Charity Accounts Note: charitable incorporated organisations (CIOs) with income of £25,000 or less will not be asked this question.
Section: Check and submit your annual return Before you complete the declaration and submit the annual return, you should check the content and accuracy of the information you have provided.