Charities Alert — Strategic reports for charitable companies

Published on: 06 Feb, 2014

This publication from Deloitte discusses the implications of the Strategic Report requirements as set out in The Companies Act 2006 (Strategic Report and Directors’ Report) Regulations 2013 for Charities.

  • The new strategic report is applicable for all charitable companies with year ends on or after 30 September 2013.
  • This report replaces and expands the business review and is a separate document from the directors' report.
  • Small charitable companies that were exempt from the business review requirements remain exempt from the new requirement to prepare a strategic report.
  • The Charity Commission has issued charity Information Sheet 5 - the Strategic Report to summarise the requirements for large and medium sized companies.
  • The trustees' annual report as required by the SORP is expected to cover all the requirements of the new strategic report and changes should relate to restructuring content only.


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