From £950 for small charities. SORP compliant. Activity statement. Public benefit disclosure. Charity Commission + HMRC filing included.
Pricing based on charity gross income (Charity Commission size thresholds). All SORP compliant regardless of size.
Gross income
≤ £25,000
Gross income
£25k - £250k
Gross income
£250k - £1m
Gross income
> £1 million
Charities must comply with Charity SORP (Statement of Recommended Practice)—additional disclosures beyond standard FRS 102.
Same SORP compliance regardless of structure. Pricing varies slightly based on filing requirements.
| Legal Structure | Pricing | Filing Requirements | Examples & Notes |
|---|---|---|---|
| Charitable Company (CLG) | Standard SORP pricing £950 - £2,500 |
• Charity Commission annual return • Companies House iXBRL filing • HMRC CT600 (if trading income) • Dual filing (CH + HMRC) |
Most common structure (68% of charities). Company limited by guarantee. Examples: Oxfam, NSPCC, local community centres. Full SORP accounts + Companies House filing. Trustees are directors. Subject to company law + charity law. |
| Charitable Trust | SORP pricing - £150 £800 - £2,350 |
• Charity Commission annual return • No Companies House filing • HMRC CT600 (if trading income) • Single filing (HMRC only if trading) |
Not a company—governed by trust deed. No CH filing saves time (£150 discount). Examples: Grant-making trusts, endowment funds. Trustees hold assets on trust. Common for investment-focused charities. SORP accounts filed with Charity Commission only. |
| Charitable Incorporated Organisation (CIO) | Standard SORP pricing £950 - £2,500 |
• Charity Commission annual return • No Companies House filing • HMRC CT600 (if trading income) • Charity Commission regulator only |
Charity-only legal form (introduced 2013). Regulated by Charity Commission only (not Companies House). Examples: Modern charities (post-2013), prefer simplified regulation. Limited liability like company, but no dual filing. SORP accounts to Charity Commission. Same price as CLG (complexity identical). |
| Charitable Community Benefit Society | SORP pricing + £200 £1,150 - £2,700 |
• Charity Commission annual return • FCA mutual societies return • HMRC CT600 (if trading income) • Dual regulator (CC + FCA) |
Co-operative structure with charitable objects. Dual regulation: Charity Commission + FCA (Financial Conduct Authority). Examples: Community energy, housing co-ops. +£200 complexity fee (FCA filing requirements + member share capital disclosures). SORP accounts + mutual society requirements. |
| Excepted/Exempt Charity | Custom quote Varies |
• No Charity Commission registration • Companies House (if company) • HMRC CT600 (if trading) • Depends on principal regulator |
Not registered with Charity Commission. Examples: Universities (Higher Ed regulator), Scout/Guide groups (excepted), churches (Church Commission). SORP still applies (charity accounts). Filing depends on structure: University company = CH filing, Scout group trust = HMRC only. Quote required—varies widely. |
Our price = iXBRL tagging + filing only. Charity also pays separately for these services (your accountant/auditor).
Typical cost: £1,500 - £5,000
Your accountant prepares SORP-compliant accounts (balance sheet, SOFA, notes, trustees' report). They do fund accounting, restricted fund analysis, grant disclosures. We receive PDF accounts from accountant → tag XBRL → file to authorities. Separate service, separate invoice (you pay accountant directly).
Typical cost: £500 - £2,000
Income £25k-£1m: Independent examination required (simpler than audit). Independent examiner reviews accounts, checks reasonableness, no fraud detection. Examiner issues report (included in accounts we tag). Income < £25k: Optional (many small charities skip this). Income > £1m: Full audit required instead (see next box).
Typical cost: £3,000 - £15,000+
Income > £1m or assets > £3.26m: Full statutory audit mandatory. Auditor (registered audit firm) examines accounts, internal controls, fraud risk. Issues auditor's report (true & fair view opinion). Much more expensive than independent examination. Varies by charity size/complexity. Large charities (£5m+ income): £10k-£50k audit fees common.
Our service scope: We tag + file accounts your accountant/auditor prepares. We don't prepare accounts, examine, or audit. Typical charity annual costs: Accounts preparation £1,500-£5,000 + Independent examination £500-£2,000 (if required) + Our iXBRL filing £950-£2,500 = Total £2,950-£9,500 depending on size. Large charities (audit required): Add £3k-£15k audit fee = £6,450-£22,500 total annual compliance costs.
Common structure: Charity + trading subsidiary (limited company that covenants profits to charity). Example: Charity runs charity shop via subsidiary, subsidiary gift aids profit to charity. Filing requirements: Charity files SORP accounts (consolidate subsidiary if material), Subsidiary files standard company accounts (not SORP). Pricing: Charity SORP pricing (£950-£2,500) + Subsidiary company pricing (£750 small company) = £1,700-£3,250 total if filing both. Volume discount: 10% off if filing charity + subsidiary together (2 entities). Consolidation: If subsidiary material (>10% income/assets), charity files consolidated SORP accounts + parent-only accounts. Subsidiary still files individual accounts separately. Complex groups: Custom quote if multiple subsidiaries or sub-group structures (email consultation required).
We file to: 1) Companies House (if charitable company/CIC/CBS), 2) HMRC (if trading income—CT600). Charity Commission annual return: Not included in our service (trustee responsibility to complete online). Why? Charity Commission annual return is questionnaire (not accounts filing)—asks questions about activities, income sources, safeguarding, serious incidents, etc. Trustees complete this directly on CC portal (30-60 minutes). Accounts to Charity Commission: Automatically pulled from Companies House if you're a charitable company (CH shares data with CC). If trust/CIO: You upload PDF accounts to CC portal yourself (no iXBRL requirement for CC—they accept PDF). Our deliverable: iXBRL accounts filed to CH + HMRC. PDF accounts for your records (you upload to CC if trust/CIO). If you want us to complete CC annual return: Add-on service £150 (we complete questionnaire on your behalf—requires trustee authorization + answers to questions).
Depends on your structure. CIO/Trust (not a company): Yes, can switch to receipts & payments basis if income ≤£250k (Charity Commission allows). Simpler accounting (cash in/out, no accruals). Lower accounting fees (accountant charges less). Pricing: Micro charity £950 (receipts & payments). Charitable Company (CLG/CBS): No, must use accruals basis regardless of income (Companies Act requirement—all companies must file accrual accounts). Pricing: Still £950-£1,200 (small charity SORP pricing). Exception: If company is dormant (no transactions), can file dormant accounts (£300 dormant pricing + £150 CC reporting = £450 total). Your scenario (£280k → £22k): Large drop suggests one-off prior year income (lottery grant, legacy, asset sale?). If company: Must continue accruals (£950 minimum). If trust/CIO: Can switch to receipts & payments (discuss with accountant—depends on reserves/assets position).
We tag only (not prepare). Trustees' annual report drafted by: Your accountant (most common—included in accounts prep fee), Trustees themselves (DIY—free but time-consuming), Consultant (specialist charity report writers—£500-£1,500 if complex). Report content: Objectives/activities, achievements/performance (what did charity accomplish this year?), financial review (income sources, reserves position, going concern), plans for future, structure/governance (trustee names, policies), public benefit statement. We tag: Receive Word/PDF report from you/accountant → convert to XBRL format → include in iXBRL accounts filing. Editing: If accountant report has errors/outdated info, we can make minor text edits (correct typos, update figures). Major rewrite: Not our scope (trustees/accountant revise, resend to us). Template available: We provide trustees' report template (blank Word doc with SORP headings) if trustees want to DIY—free upon request.
100% SORP compliant. Charity Commission + HMRC filing. Fixed price from £950. Dedicated charity specialists. Get your quote today.
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