Support for trustees and good causes
Accounting Services for Charities & Community Organisations
Running a charity brings financial responsibilities that differ from those of a commercial business. Trustees need reliable records, appropriate controls and reporting that reflects their organisation’s structure. Delakazzi provides carefully scoped accounting and independent-examination services.
Understand the reporting route first
A registered charity, CIO, charitable company and community group can have different obligations. We establish the legal structure, relevant regulator, accounting period, income, assets and governing or funding requirements before selecting the work.
Our charity-law guides concern England and Wales. We consider enquiries from elsewhere in the UK case by case and check the applicable jurisdiction rather than assuming one set of rules covers every organisation.
Charity accounts and reporting
Accounts should reflect the charity’s activities, funds and basis of preparation. We can consider help bringing accounting information together and preparing the agreed financial statements, with the format, period and trustee responsibilities established at the outset.
The trustees’ annual report sits alongside the accounts and explains the charity’s purposes, activities and public benefit. Trustees remain responsible for reviewing and approving their report and accounts. Filing assistance, if required, must be expressly included in the engagement.
Independent examination
Where the charity is eligible, an independent examination provides a distinct form of external scrutiny. It is not a statutory audit. The relevant thresholds change for financial years ending on or after 30 September 2026, so the exact year end matters.
Independent examination of charity accountsBookkeeping and management information
Reliable records support good decisions throughout the year. Bookkeeping can help keep income, expenditure and balances organised, while management accounts and budgets can help trustees compare resources with planned activity.
Restricted funds, grant conditions and project information need to be understood. We agree the financial information needed and who will maintain the underlying records. Providing bookkeeping can affect whether Delakazzi can also act independently as examiner; these services must not be assumed to be a combined package.
Internal financial controls
A focused review can help trustees understand payment approvals, banking controls, reconciliations, restricted-fund processes and financial reporting. Recommendations should reflect the charity’s size, people and risks.
Internal audit and charity financial controlsPayroll where the charity employs staff
Employing staff introduces payroll information, approval and reporting responsibilities. We can consider an agreed payroll service without assuming that it includes employment-law advice, pension administration or making payments.
Payroll support for employersImportant professional boundaries
The right service, with independence preserved.
An examination appointment is considered separately from accounts preparation, bookkeeping or controls work. Delakazzi does not offer statutory audit. Legal eligibility, independence and any funder or governing-document requirements must be established before acceptance.
Specialist assignments are subject to eligibility, conflicts, independence, competence, capacity and deadline checks. Where records or detailed circumstances need review before a full assignment can be agreed, a paid scoping stage is required and agreed first.
Receipt of an enquiry does not mean that Delakazzi has accepted the assignment or agreed to act. Work begins only under written engagement terms.
Common charity questions
Can a small charity or community organisation enquire?
Yes. Tell us the legal structure, reporting period, broad income and the support needed. A community organisation is not automatically a registered charity or eligible for statutory independent examination.
Do CIOs need to file accounts even at low income?
Every CIO must file annual accounts and the trustees’ report with its annual return. The need for independent examination is a separate question; low income does not remove the CIO filing duty.
Can bookkeeping and examination be combined?
Do not assume so. Maintaining the underlying records can compromise the proposed examiner’s independence. We establish the actual roles and decide whether separate providers are needed.
What should we send at first contact?
Only a brief, non-sensitive outline, the charity or organisation’s name, legal form, reporting period and deadline. Detailed financial records follow through an agreed secure method after the relevant checks.
A considered next step
Tell us what your trustees need.
Share a brief, non-sensitive outline. We will explain the appropriate next step without implying acceptance or a commitment to act.