Progressive, Proportionate and Preventative

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Section B

Published: 25/04/2017
Updated: 08/05/2017

Summary

Charities with a gross income of £25,000 or more will now be asked additional questions.

Remember, if you need help, click on the 'i' buttons for question explanations.

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A video explaining how to answer the questions in Section B can be viewed below. Alternatively, please click on the expanding sections after it to read more about how to answer a question. Remember, after completing Section B, charities with a gross income of £250,000 or more will have to complete Section C before being asked to submit their required documentation.

Section B1

Your charity may know its governing document as a constitution, articles, rules or trust deed. Please tell us when the charity trustees last looked at and thought about the governing document.

Section B2

A Scottish Charitable Incorporated Organisation (SCIO) must have at least three charity trustees as stated in the SCIO Regulations. For other legal forms, there is no legal number of charity trustees but it is good practice to have at least three.

Most charity governing documents (your charity may know this document as a constitution, articles, rules or trust deed) will set out a minimum number of charity trustees who must be present to be able to make decisions for the charity. 

Section B3

In the box below this question we list basic financial control procedures for charities. They may not be applicable to every charity, however for many these procedures will be an important part of managing the charity’s finances and fulfilling charity trustee duties.

Section B4

Charity trustees are people involved in the management and control of a charity, you may call yourselves a committee, a board, Directors or something less formal – the charity trustees for the last financial year should be listed in your charity’s Trustees’ Annual Report.

A person or organisation is connected to a charity trustee if they fall into one of the following categories:

  • spouses, civil partners and cohabitees of a charity trustee
  • child, stepchild, parent, grandchild, grandparent, brother or sister of a charity trustee (and a spouse of any such person)
  • an institution controlled by a charity trustee or a person connected with them or two or more trustees/connected persons when taken together
  • a corporate body or company in which the charity trustee or a person connected with them has a substantial interest, or
  • a Scottish partnership (business) in which the charity trustee or, a person connected with them, is a partner.

Please tell us about any payment or benefit received by a charity trustee or person connected with a charity trustee.

Out of pocket expenses paid to charity trustees, for instance travel expenses to attend meetings, should not be included in this section. 

Section B5

A charity is part of a group if it is:

  • a parent (which owns a subsidiary company)
  • a subsidiary company or
  • a connected trading company.

Where there is a close relationship with an umbrella charity or a number of funds (such as in a Church) this does not mean a charity is part of a group.

Consolidated accounts are accounts which consolidate the results of the group.

If you are a parent charity and prepare consolidated accounts these should be submitted and used to prepare your online annual return. If you are a subsidiary or connected company you should submit your own individual accounts.

Section B6

Where your charity has received 20% or more of its income from a person or organisation connected to a charity trustee in the last financial year, please provide the details requested on the form.

You can find the definition of a person or organisation that is connected to a charity trustee in B.4.

 

Click ‘Save & Next’.

If your charity has a gross income of £25,000 or more but less than £250,000 you will now be asked to submit your required documentation.

Click here for instructions on how to submit documentation.

If your charity has a gross income of £250,000 or more, you will be asked to complete Section C.

 

< Section ASection C >