Annual Reporting

All charitable organisations are legally required to submit an Annual Report

Submitting Annual Reports

Every charity registered in the State must provide an Annual Report to the Charities Regulator.

It is the responsibility of Charity Trustees to ensure that their charity submits accurate Annual Reports on time - failure to do so could lead to the Charities Regulator taking enforcement action.

Please note that annual activity reports submitted will be published on the public Register of Charities.  Accounts for companies registered with the Companies Registration Office will also be made available on the public Register of Charities.  

What is the Annual Report?

A charity’s Annual Report describes its activities and financial affairs for the preceding twelve months. The contents of the report are published in the online Public Register and help to inform the donors and the general public of:

  • What your charity has done over the last 12 months to further each of its charitable purposes
  • Who your charity has helped
  • How your charity raised and spent funds  
  • Where the benefits of your charity’s work were felt

Aside from complying with the law, submitting an Annual Report provides charities with an excellent opportunity to showcase the good work that they do and to demonstrate their commitment to good governance, transparency and accountability.

What information is required for the Annual Report?

Activities: You will need to describe your charity’s activities during the reporting period.  Particular care should be taken to demonstrate that your charity has undertaken activities in furtherance of its charitable purposes.  For example, a charity with the purpose ‘the prevention or relief of suffering of animals’ should make clear from the description of their activities that they are actively and exclusively pursuing this purpose.  Where a charity has more than one charitable purpose, it should be able to demonstrate the pursuit of each purpose.

You will also be asked to indicate the section(s) of society that has benefited from your charity’s work, the number of people that have volunteered with your charity during the year and the number of staff employed by your charity.

Financial: You will be required to provide us with details of your charity’s gross income and expenditure.  This includes the sources of your charity’s income and how much your charity has spent on staff costs over the year.

Documents: Depending on the governing form and ‘size’ of your charity, different documents are required.

Governing Form

€0 - €10,000 per annum (small)

€10,000 - €100,000 per annum (medium)

€100,000 + per annum (large)

Company (registered with the CRO)

Must complete financial template in Annual Report.

Accounts optional

Must complete financial template in Annual Report.

Accounts optional

Must complete financial template in Annual Report.

Accounts optional

Unincorporated

Must complete financial template in Annual Report.

Accounts optional

Must complete financial template in Annual Report.

A profit and loss account (or income and expenditure account and statement of assets and liabilities) for the reporting period.

Must complete financial template in Annual Report.

A full set of audited accounts for the reporting period - including directors and auditors reports.

 Please note:

  • the Charities Regulator may, in some circumstances, require additional information or documents.
  • annual activity reports & accounts submitted will be made available on the Public Register of Charities.  

How do I submit my charity's Annual Report?

Annual Reports are submitted via your charity’s online Charities Regulator account.

When is my Annual Report due?

Ten months after your charity’s financial year-end date.  For example, if your charity’s financial year-end date is 31 December 2018, the Annual Report is due before 31 October 2019.