Share this content

Micro accounts for a charitable company

Can they file Micro accounts?

A charitable company I have some connection with has just filed it's first set of accounts - taking micro entity exemptions.

Reading here -

Section 10.2 seems to indicate this is not allowed?

To give a little more detail:
Incorporated October 2015, first accounts to October 2016 just filed now.
Registered with the Charity commission from January 2016 as a charity.
Commenced formal charitable activities in late December 2016 (after first year end).

I'm struggling to see why they would be able to file micro entity accounts (Companies House - chocolate teapot when it comes checking these things) which they've done electronically.

Is it because they weren't 'active' until after the first year end perhaps? Or a genuine mistake by the accountants?


Please login or register to join the discussion.

18th Jul 2017 09:51

No - they can't do that. They must use FRS102.

The Charity Commission will be round for a "chat" if they notice.

Or if somebody dobs the charity in.

I doubt if CoHo are set up to pick out charities - it's not their job really.

What's been filed with the Charity Commission?

Thanks (1)
to lionofludesch
18th Jul 2017 09:58

Nothing has been filed with the charity commission yet. I don't think the first accounts are yet due there.

I'll probably alert the trustees. They are friends (hence why I'm not doing the accounts but am keeping an eye on them).

Thanks (0)
to thevaliant
18th Jul 2017 10:13

Well, hurry up. Their first accounts are due with the Charity Commissioners in six weeks' time.

Thanks (0)
Share this content