Charity bookkeeping
Transaction processing and reconciliations structured around funds, projects, grants and reporting responsibilities.
Overview
Financial stewardship made visible to trustees, funders and regulators
Charities and trusts need records that show not only what was spent, but whether funds were used for the correct purpose and reported under the appropriate framework. Trustees also need clear information to discharge their governance responsibilities.
CBM Accounting supports the full reporting cycle, from bookkeeping and fund analysis to annual accounts, tax returns and regulatory submissions. We work with trustees and internal teams to improve records, resolve restricted fund issues and prepare for independent examination or audit where required.
How we help
What our Accounting & Compliance for Charities & Trusts service covers
Choose a focused assignment or combine the areas you need into one coordinated service.
Charity annual accounts
Preparation of annual accounts and supporting schedules under the applicable charity reporting requirements.
Trustees annual report support
Financial information and coordination support for the annual narrative and governance reporting process.
Fund accounting
Restricted, unrestricted, designated and endowment fund analysis, including reconciliation of balances and movements.
Independent examination preparation
Year-end schedules, record review and query resolution to improve readiness for an independent examiner.
Regulatory filings
Support with Charity Commission, Companies House and HMRC filings relevant to the organisation.
Gift Aid and tax
Gift Aid process reviews, charity tax considerations and preparation of relevant tax returns where required.
Trust accounts and returns
Accounting and tax return support for trusts, based on the trust deed, records and information provided by trustees or advisers.
Who it is for
Designed for organisations and people who need reliable support
- Registered charities and charitable companies
- Charitable incorporated organisations
- Grant-funded and membership organisations
- Trusts requiring annual accounts or tax returns
- Trustees seeking better financial reporting and controls
What you receive
Clear outputs, not scattered information
- Fund-based trial balance and reconciliations
- Annual accounts and supporting schedules
- Trustee and regulator filing information
- Independent examination or audit preparation file
- Governance and control improvement actions
Our process
A controlled route from information to action
Responsibilities, review points and approvals are clear from the start.
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01
Understand the structure
We review the governing document, legal form, funds, activities, reporting history and regulator requirements.
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02
Organise the records
Accounts are structured by fund and activity, with balances and restrictions reconciled.
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03
Prepare and review
Annual accounts, reports and supporting schedules are prepared for trustee consideration and external scrutiny.
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04
File and strengthen
Approved submissions are coordinated and recurring control improvements are built into the next reporting cycle.
Why CBM Accounting
Professional advice, delivered in a practical way
Joined-up expertise
Accounting, tax, payroll and compliance work can be coordinated through one team rather than handled in isolation.
Clear communication
You receive concise information requests, visible action points and explanations that support a decision.
Controlled delivery
Agreed timetables, review procedures and approval stages reduce deadline pressure and avoidable errors.
Support that develops
The service can expand from routine compliance to reporting and advisory support as your needs become more complex.
Frequently asked questions
Questions clients often ask
Every situation is different. These answers provide a practical starting point, and we confirm the position after reviewing the facts.
Ask our team a questionDo all charities need an audit?
No. The required level of external scrutiny depends on the charity's legal form, income, assets, governing document and other circumstances. We help trustees identify whether an independent examination or audit is required.
Can you account for restricted funds and grants?
Yes. We can structure the bookkeeping and reporting around individual funds or projects, reconcile income and expenditure to funding terms and identify unsupported or incorrectly allocated balances.
Can you prepare the trustees annual report?
Trustees remain responsible for the report. We can provide financial information, templates and coordination support, and help ensure the narrative is consistent with the accounts.
Do you help with Gift Aid?
We can review record keeping, reconciliations and claim processes and advise on tax considerations. The service scope depends on the volume and complexity of donor information.
Can you work with our treasurer or internal finance team?
Yes. We can divide responsibilities clearly, provide technical review and support the year-end process without replacing effective internal involvement.
Speak with an adviser
Make the next financial decision clearer.
Tell us what you need, what is due and where the current process is causing difficulty. Our UK team will explain the most practical next step.