Charities (Except Charitable Incorporated Organisations) with an income of less than £25,000 do not have to file annual report and accounts with the Charity Commission (although they are still required to complete an Annual Return), but should be prepared to make these available if requested. As a result of a Charity Commission report which highlighted the amount of small charities who’s reports failed to reach the basic reporting standard, the Charity Commission have published guidance and template documents to help small charities to meet the minimum standard. To use these resources please click here.