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What is a trustees' annual report?

Published: 13/12/2017
Updated: 13/12/2017

A trustees’ annual report is the narrative part of your accounts. It contains information about the charity; how it is run; its activities and achievements; and helps to explain the numbers in the accounts.

The TAR is really about telling the story of what has happened in your charity over the past year and helps readers understand why you have spent money in the way you have. 

A trustees’ annual report doesn’t have to be a big piece of work.

Documents such as newsletters to members, annual reviews and reports to funders can often be useful sources of information to include in the TAR.


A TAR is part of the legal reporting requirements for all Scottish charities, but it can be much more. It’s also your opportunity to:

  • tell your story
  • explain what the numbers mean
  • show how you spent your money and what difference you make
  • show the public, donors, beneficiaries, members and the media that you are accountable and transparent.