Prepare a trustees' annual report for your charity

What to put in your trustees' annual report, depending on what type of accounts your charity prepares.

Your trustees’ annual report helps people understand what your charity does, particularly your charity’s beneficiaries and potential funders.

You must write a trustees’ annual report if your charity is registered in England or Wales. Along with your accounts, the report tells people:

The report must be dated and signed by one or more trustees who have been authorised to do this by the other trustees. Read about using electronic signatures.

Charitable companies must also prepare a directors’ report, which can be combined with the trustees’ annual report. Medium and large charitable companies must prepare a strategic report.

Reports for charities preparing receipts and payment accounts

If your charity prepares receipts and payment accounts, you can prepare a simple report. Read guidance or use this accounts tool if you need help to understand what accounts to prepare.

You can decide how you present your report, but you must meet all the legal requirements set out below. You can put more detail into your trustees’ annual report if you want to.

The report must specify the financial year to which it relates.