Bookkeeping, fund tracking, payroll, and accounts preparation for small charities and not-for-profit organisations - framed around the realities of trustee oversight. AAT Licensed Practice. Tier 3 and Tier 4 services.
Smaller charities and not-for-profits often sit below the statutory audit and independent examination thresholds. What they need is bookkeeping that respects restricted and unrestricted funds at ledger level, payroll for paid staff (where applicable), VAT (where relevant reliefs apply), and an end-of-year set of accounts the trustees can sign off with confidence and that satisfies the Charity Commission’s filing obligations for the size of charity.
S.K.E. Accountancy works with smaller charities on the bookkeeping, payroll, and accounts preparation that supports trustee reporting. The practice has direct prior experience of charity bookkeeping - coding income against funds, separating donations from grants, and reconciling at month-end so the trustee report is produced from clean data, not Excel reconstructions.
Working as an AAT Licensed Practice means we stay strictly inside the services we are licensed to provide. Independent examination, statutory audit, and corporation tax (for trading subsidiaries) are not in our current scope - we will refer you to an appropriately licensed firm for those.
Restricted, designated, and unrestricted funds tracked at ledger level from point of receipt. Trustee reports and accounts produced from the ledger - not reconstructed in Excel at year-end.
Donations, gift aid claims, and grant income coded distinctly. Each restricted grant matched against its qualifying expenditure so under- and over-spend is visible during the year, not after it.
PAYE, NIC, and pensions auto-enrolment for charity staff. Volunteer expense records distinguished from employee pay.
Monthly or quarterly management reports prepared in a trustee-friendly format. Reserves position, fund balances, and year-to-date variance against budget visible without specialist accounting knowledge.
Annual accounts prepared for trustees and for filing with the Charity Commission. Where your charity is below the audit and independent examination thresholds, our preparation work meets the trustees’ needs without external scrutiny.
Where the charity has a trading subsidiary (a separate limited company), the subsidiary’s bookkeeping and statutory accounts are prepared alongside the charity. Corporation tax computations remain with your tax adviser.
One AAT Licensed Practice covers the bookkeeping, VAT, payroll, and accounts preparation that a charity and not-for-profit business needs day to day - without straying outside our licence.
Whether you are a registered charity below the independent examination or audit thresholds, a CIO or charitable company at a similar scale, a CIC delivering social impact, or an unincorporated not-for-profit, the underlying disciplines align - fund-aware bookkeeping, clean trustee reporting, and accounts prepared to a standard the trustees can sign off.
No. Independent examination is a Tier 1 AAT service and is not covered by our current licence. Where your charity is above the IE threshold, we will refer you to an appropriately licensed firm to conduct the IE. We can still prepare the underlying accounts that the independent examiner reviews.
Gift aid claim submission is a tax service. We maintain the donation records and gift aid declarations in a form ready for submission - the claim itself is submitted by your tax adviser, or in some cases directly by the charity through HMRC’s gift aid online service.
We prepare accounts in a fund-aware format suitable for smaller charities below the audit and independent examination thresholds. For full Charity SORP compliance with external scrutiny, we will refer you to an appropriately licensed firm and prepare the underlying records they need.
No - corporation tax is a Tier 2 service. We prepare the trading subsidiary’s statutory accounts and bookkeeping, and your tax adviser computes and files the CT600 and processes the gift-aided profit transfer to the parent charity.
Yes. We obtain professional clearance, take over the ledger, and pick up bookkeeping and trustee reporting from the next period.
For general accountancy questions, see our main FAQ or browse the full Q&A library.
Book a free 30-minute discovery call. We will review your current bookkeeping and reporting position and give you a fixed monthly fee.
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