Charities & Not-for-Profit Sector Accountancy

Specialist accountancy, audit and advisory services for charities, social enterprises and not-for-profit organisations

Charities and not-for-profit organisations operate under distinct financial, governance and reporting requirements. With over 30 years of experience supporting charitable bodies, community organisations, trusts and not-for-profit entities, we understand the unique challenges you face — from regulatory compliance and trustee reporting to managing restricted funds and preparing statutory accounts in line with SORP.

Charities & Not-for-Profit Sector Accountancy

About Us

Specialist Accountants for Charities & Not-for-Profit Organisations

Our dedicated team provides clear, accurate and sector-specific support, helping you maintain strong financial governance, demonstrate transparency to stakeholders and focus on delivering impact

Charity Tax Returns (CT600)

Charity Gift Aid Returns

Charity Payroll Services

Charity Audits

Independent Examinations

Statutory Accounts (SORP Compliance)

Fund Accounting & Bookkeeping

Trading Subsidiaries Advice

Supporting Charities to Deliver Meaningful Impact

From small community groups to large registered charities, we provide dependable accounting and audit expertise that supports compliance, governance and long-term sustainability. With specialist knowledge in SORP, fund accounting and Charity Commission reporting, we help you navigate the sector with confidence.

Maintaining Compliance

Stay fully compliant with all HMRC requirements

Reducing Liabilities

Strategic planning to minimise your tax burden

Protecting Long-Term Financial Wellbeing

Securing your financial future with expert guidance

Expert accounting for charities and not-for-profits

Specialist charity accounting, audits, SORP compliance and Gift Aid support

0121 777 1200•info@rus.co.uk

1190A-1192 Stratford Road, Hall Green, Birmingham, B28 8AB

Why Charities Choose Us

Over 30 Years Charity Sector Expertise

Three decades supporting charities, social enterprises, trusts and not-for-profit organisations with specialist accounting, audit and compliance services.

SORP & Fund Accounting Specialists

In-depth understanding of Charities SORP (FRS 102), restricted vs unrestricted funds, grant accounting and Charity Commission reporting requirements.

Trustee Reporting & Governance Support

Clear financial summaries for trustees, governance advice, compliance responsibility guidance and transparent reporting for all stakeholders.

All Sizes - Small Groups to Large Charities

Support for organisations of all sizes, from small community groups and social enterprises to large registered charities with complex structures.

Client Testimonials

Hear from charities and not-for-profit organisations we support across the UK

RUS Accountancy has supported our foundation for over ten years. Their understanding of charity law, SORP compliance and fund accounting is exceptional. They provide clear, jargon-free advice that helps our trustees make informed decisions.

Helen Carter

Chair of Trustees

Managing restricted and unrestricted funds was challenging until we partnered with RUS. Their fund accounting expertise and Gift Aid support have strengthened our financial governance and improved our reporting to funders.

David Thompson

Social Enterprise Director

From statutory audits to trustee reporting, RUS delivers professional, reliable support tailored to the charity sector. Their team understands our mission and provides practical guidance that helps us focus on impact.

Sarah Williams

Charity Finance Director

Ready to strengthen financial governance?

Over 30 years of charity and not-for-profit sector accounting expertise

0121 777 1200•info@rus.co.uk

1190A-1192 Stratford Road, Hall Green, Birmingham, B28 8AB

Charity & Not-for-Profit FAQs

Common questions about our charity accountancy and audit services

Charities in England and Wales must prepare accounts following the Charities SORP (Statement of Recommended Practice) FRS 102. This includes presenting a Statement of Financial Activities (SOFA), balance sheet, cashflow statement (for larger charities), and trustees' annual report. The SORP requires clear distinction between restricted, unrestricted and endowment funds, and specific disclosures about grants, donations and charitable activities. We ensure your accounts fully comply with SORP requirements and present financial information clearly for trustees, funders and the Charity Commission.

The requirement depends on your charity's income and assets. Generally, charities with gross income over £1 million require a statutory audit. Charities with income between £25,000 and £1 million typically need an independent examination, unless their governing document requires an audit or they have assets exceeding £3.26 million and income over £250,000. We advise on your specific requirements based on your charity's size, structure and governing documents, and provide both audit and independent examination services.

Gift Aid allows charities to claim 25p for every £1 donated by UK taxpayers who make valid Gift Aid declarations. We help you establish robust donor record systems, ensure declarations are properly obtained and maintained, prepare and submit Gift Aid claims to HMRC, and advise on the Gift Aid Small Donations Scheme (GASDS) which allows claims on small donations without declarations. Our support ensures you maximise Gift Aid income while maintaining full HMRC compliance.

Restricted funds are donations or grants given for specific purposes and must be accounted for separately from unrestricted (general) funds. We help you implement fund accounting systems that track income and expenditure against each restricted fund, ensure compliance with donor restrictions, provide clear reporting to funders and trustees, and identify when funds become spent or require reallocation. Proper fund accounting is essential for transparency, compliance and maintaining donor confidence.

A trading subsidiary may be appropriate if your charity undertakes significant non-primary purpose trading that could put your charitable tax exemptions at risk. Common examples include commercial trading, venue hire, or product sales. We advise on structure options (typically a wholly-owned limited company), tax implications, Gift Aid donation strategies to pass profits to the parent charity, and group accounting requirements. This protects your charity's tax status while allowing commercial activities to generate income.

Registered charities must file an annual return and accounts with the Charity Commission, with requirements varying by income level. This includes financial information, trustee details, charitable activities, public benefit statement and governance information. Charities with income over £25,000 must submit accounts (independently examined or audited depending on size), while larger charities require full trustees' annual reports. We prepare compliant accounts and reports that meet all Charity Commission requirements and present your work clearly to stakeholders.

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