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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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