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Can a charity file abbreviated accounts?

Can a charity file abbrievated accounts at companies house?

I can find no exclusions that say it can't - I know it has to file full ones at the Charities Commission.  It does satisfy the small company criteria.

thanks

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Why would you want to?

The full accounts will be available for free download on the Charity Commission website, so why would you go to the extra time and expense to the charity of preparing abbreviated accounts. Also, most charities wouldn't want you to do it anyway, as it could create the appearnance that they are trying to hide something and therefore putting future funding at risk.

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time limits

Well the only reason is that I need to file electronically - the client was late getting their stuff to me and now it will struggle to get to Co's House on time and the clients are fine with me preparing abbreviated's as long as I can for that purpose.

Funding isn't an issue, it doesn't rely on grants.

So I just need to know if I can.

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The SORP is silent

on this issue so as long it complies with relevant diasclousers etc it should be ok, but you could check with companies house if they would accept them

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Yes you can

We do it all the time (well, once a year to be more precise).

 

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Ltd by guarantee?

Have just spoken to Co's House who say if it's limited by guarantee we can't file online (even though there is an option!!)  - that's just plain daft considering it's all moving accross to online!

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"If it's limited by guarantee we can't file online"

Not the first incorrect statement to come from Companies House.

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SORP has no provisions for abbreviated accounts to  be filed! So if you do file abbreviated accounts they aren't SORP compliant. But why would you want to go to the trouble of producing abbreviated accounts, when the full accounts will be available for free to download from the charities commission website!

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SORP is about how you prepare full accounts for whatever purpose. It is not about how you fulfill Companies House Filing requirements.

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message to Phil Rees...

 I would be interested to hear how to file Limited by Guarantee, charity accounts online at Companies House.

As far as I can tell the method is to download a modifiable PDF file which allows you to put in abbreviated accounts information which includes a reference to shareholding. If you put zero or leave it blank it says that you need to have at least one share.

 

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message to ccaspell

I do not tell lies.

 

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phil - please tell us more!!!

You don't tell lies - but neither do you spill the beans! Please, pretty please?? What will it take - a pint? A curry?? Name your price!

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Can a charity file abbreviated accounts?

A company limited by guarantee can file abbreviated accounts at companies house. This cannot be done online at present. Although it has been stated that the SORP is silent on the subject of filing abbreviated accounts at Companies House the SORP would be fullfilled when full SORP compliant accounts are filed at the Charirties Commission (Obviously needed only if turnover is currently at the level requiring filing of accounts at the Charirties Commission, currently over £25,000)

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