Charity Commission NI Annual Monitoring Return Update
"Charities who were registered in or before May 2019 do not currently have a legal obligation to file annual reporting information with the Commission. However, the facility to file annual reporting information voluntarily with the Commission remains open and we would encourage charities to do so where possible, as a matter of good practice."
"This is particularly important for charities that currently prepare accruals accounts or fall within the audit threshold, as any subsequent accounts will require prior year comparatives and an audit of opening balances. It is therefore in the organisation’s best interest to continue to produce accounts and reports in line with current practices.
It should be noted that, despite the position with the regulations, charities must also still comply with all the terms of their governing document. For example, if a governing documents requires a charity to have audited accounts, then the accounts must be audited.
Those charities registered after May 2019 must continue to file annual reporting information in line with their deadline when it first arises.”
For more information please see https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/