When to submit your annual return
You must submit your annual return within 10 months of the end of your financial year
For example, if your financial year end was 31 March 2019, your deadline is 31 January 2020
INcome under £10,000
You only need to report your income and spending
Income between £10,000 and £25,000
You must answer questions about your charity in an annual return.
You do not need to include any other documents
Income over £25,000
You must answer questions about your charity in an annual return.
You will need to get your accounts checked and provide PDF copies of your:
- trustee annual report
- independent examiner’s report
You also need a full audit if you have:
- income over £1 million
- gross assets over £3.26 million and income over £250,000
Prepare your annual report and accounts first. You can then upload them when you complete your annual return.
Our latest newsletter is now ready, and your printed copies should be on their way to you very soon – but if you can’t wait to read it, here is the online version!!
DCAS Newsletter Winter 2019Articles covered in this issue:
- Charity AGMs
- Legal Requirements for Accounting Record
- Step by Step Guide to Employing Staff
- Starting a New Employee
- Andrew Buxton Memorial Award 2019 Winners
- Derby Association of Community Partners (DACP)
If you would like to be added to the mailing list, then please contact us here, and we will make sure that you are included for the next issue in the Spring
The Government has fully accepted the Low Pay Commission’s recommendations after they consulted stakeholders such as unions, businesses and academics, before recommending the National LIving Wage (NLW) and National Minimum Wage (NMW) rates to the Government.
National Living Wage (NLW) is paid to those aged 25 and over
To get the National Minimum Wage (NMW) you must be at least school leaving age, and the pay rates depend on your age and whether or not you are an apprentice
From 1st April 2020, The National Living Wage (for over 25 year olds) will increase 6.2% from £8.21 to £8.72.
The National Minimum Wage will rise across all age groups, including:
- A 6.5% increase from £7.70 to £8.20 for 21-24 year olds
- A 4.9% increase from £6.15 to £6.45 for 18-20 year olds
- A 4.6% increase from £4.35 to £4.55 for Under 18s
- A 6.4% increase from £3.90 to £4.15 for Apprentices, that is all apprentices under age 19 AND any apprentice, regardless of age, in first year of apprenticeship
Apprentices who are aged 19 years and over and not in their first year of apprenticeship are entitled to the National Minimum Wage appropriate to their age group as above
Wishing you all a very Happy Christmas from all the staff and trustees at DCAS
The office will close for the Christmas Holidays on Monday 23rd December 2019
The office will reopen on Thursday 2nd January 2020
A Reminder from Companies House
If your charity is registered as a company with Companies House, and your year end is 31st March, your MUST file your company accounts with Companies House by 31st December
For other year end dates, the deadline is:
- 9 months from the accounting reference date for a private company
- 6 months from the accounting reference date for a public company
Please be aware of the definition of a period of months in connection with filing accounts. A period of months after a given date ends on the corresponding date in the appropriate month. For example a private company with an accounting reference date of 4 April has until midnight on 4 January of the following year to deliver its accounts, not 31 January. This does not apply if your accounting reference date is the last day of the month. In this case the period allowed for filing accounts would end with the last day of the appropriate month. For example a private company with an accounting reference date of 30 April has until midnight on 31 January of the following year to deliver its accounts, not 30 January.
If a filing deadline falls on a Sunday or Bank Holiday, the law still requires you to file the accounts by that date. To avoid a penalty, please ensure that you send acceptable accounts in time to arrive before the deadline.
It’s the date that you deliver acceptable accounts which meet the relevant legal requirements to Companies House that is important, not the date that you sent the accounts.
When completing a funding applicaiton, you could be asked to explain all the expected results that will be achieved by the project
Outputs are those results which are achieved immediately after starting the project:
For example, when seeking funding for a Basic Book-Keeping Course, participants attending an initial workshop would get a clear understanding of the basic principles involved, so this is the Output that the project has achieved right after the first part of the course.
Outcomes would be, for example, when participants have begun to implement these Basic Book-Keeping principles within their organisation
If you have a new employee coming to work from abroad, you must first check that they have a right to work in the UK before you employ them
You can either:
You could face a civil penalty if you employ an illegal worker and have not carried out a correct right to work check.
There will be no change to the rights and status of EU citizens currently living in the UK until 30 June 2021, or 31 December 2020 if the UK leaves the EU without a deal.
You can complain to the Charity directly, unless you suspect illegal activity, like terrorism or abuse.
!Contact the police on 101 if you suspect illegal activity!
If you are not happy with how the charity deals with your complaint, contact the relevant regulator:
Contact the Fundraising Regulator to complain about:
- the way you’ve been asked for donations
- how fundraisers have behaved
You can also complain on behalf of someone else.
Contact the Advertising Standards Authority to complain about:
- an advertising campaign you think is offensive, deceptive or inaccurate
- the amount of emails or mail you get from a charity
You can change how often you get emails, phone calls, texts or post from a charity using the Fundraising Preference Service.
Other serious complaints
Complain to the Charity Commission if a charity is, for example:
- not doing what it claims to do
- losing lots of money
- harming people
- being used for personal profit or gain
- involved in illegal activity
Make a serious complaint about a charity.
If you’re a Trustee or Auditor
If You’re A Charity Employee Or Volunteer
Read how to report serious wrongdoing at a charity you work for
You and your employer will continue to make pension contributions if you’re getting paid during maternity leave.
The amount you contribute is based on your actual pay during this time, but your employer pays contributions based on the salary you would have received if you were not on leave.
If you’re not getting paid, your employer still has to make pension contributions in the first 26 weeks of your leave (‘Ordinary Maternity Leave’).
Additional Maternity Leave and Pension Contributions
You will need to check your employer’s maternity policy and your contract to find out if you and your employer will have to make pension contributions. Your employer will have to carry on making contributions afterwards if it’s in your contract. If you do stop contributing, your employer will also stop their contributions and you will be treated as a having left the scheme.
If you’re a member of a defined contribution pension scheme, you continue to pay contributions into the scheme while you’re on paid parental leave.
The Pensions Advisory Service can give advice and more detailed information
From the Charity Commission
all 2018 and 2019 annual return questions
Why we are asking about salaries and benefits in charities
Our research into public trust and confidence in charities shows that the public is concerned about high levels of pay in charities.
Because of this we will be asking charities to provide more information about salaries to increase accountability.
We will ask for a breakdown of salaries across income bands, and the amount of total employee benefits for the highest paid member of staff.
But, in response to concerns raised during our public consultation, we will not publish details of benefits given to the paid member of staff on the charity register.