Charities and the Voluntary Sector
R H Jeffs & Rowe have long-standing experience advising charities and not-for-profit organisations across a wide range of sectors. We work closely with Trustees, finance teams and senior management to ensure that charities meet their statutory, regulatory and reporting obligations, while maintaining clear and transparent financial reporting.
Our advice is practical, proportionate and grounded in a strong understanding of how charities operate in practice, including the challenges of governance, funding restrictions and regulatory scrutiny.
Our charity expertise
We act for charities of varying size and complexity, including charitable companies, CIOs and unincorporated trusts. Our work routinely encompasses compliance with:
Many of our charity clients fall within Tier 2, applying to charities with gross income between £500,000 and £15 million, and we are well-versed in the enhanced reporting and disclosure requirements that apply at this level.
Audit and Independent Examination
As Chartered Accountants and Registered Auditors, we provide both statutory audit and Independent Examination services to charities, depending on their size, structure and regulatory requirements.
Independent Examination
Independent Examination is less onerous than an audit and is often a cost-effective alternative for smaller charities.
From 30 September 2026, proposed changes include:
We advise Trustees on the most appropriate form of external scrutiny and ensure that the work undertaken fully meets Charity Commission expectations.
Statutory audit
Where an audit is required, we act as independent auditors in accordance with UK auditing standards and charity legislation. We regularly audit charities that are also subject to company law, operating within the dual framework of the Charities Act and the Companies Act.
Financial reporting and compliance
Charity accounts and Trustees’ Annual Reports are subject to specialist reporting requirements that differ significantly from those of commercial entities. We prepare statutory accounts fully compliant with the Charities Act and the Charities SORP, ensuring:
We place particular emphasis on clarity and readability, recognising that accounts are often relied upon by Trustees who are not financially trained.
Structure, tax and VAT
Registering as a charity does not automatically exempt an organisation from tax or VAT. Many charities undertake activities that may constitute trading, and VAT can be a complex area, particularly where partial exemption applies.
We advise charities on:
Our aim is to help charities maximise income retention while remaining fully compliant.
Services for charities
Our charity clients typically engage us for a combination of services, including:
A practical understanding of charity governance
Several members of the firm have acted as Trustees and Treasurers in a personal capacity, giving us a clear understanding of trustee responsibilities, governance pressures and regulatory expectations.
We see our role as supporting Trustees with clear, well-reasoned advice, helping them discharge their duties with confidence.