If you are an Unincorporated Charity or a SCIO you will need to submit an annual compliance report to OSCR, which will include ‘independently examined’ accounts (Must be an accountant or registered Independent Examiner), along with a Trustees’ Report which will summarise the structure, the activities for the last year and plans for the coming year. This should ideally happen as quickly as is practically and logistically possible after completion of the charity’s financial year. It MUST happen within nine months of the end of the charity’s financial year (this is referred to as your account referencing date).

Charity accounts and information on each registered charity is held by OSCR and publicly available through their website. This means you have a multitude of example annual return available for your perusal.
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Remember you can get additional support from HTSI and their delivery network, full details of which can be obtained at www.highlandtsi.org.uk

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