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.
The Fundraising Regulator has been established following the Etherington review of fundraising self-regulation in 2015, as the independent regulator of charitable fundraising.