The threshold for registration
Charities with an annual income over £5,000 generally need to register with the Charity Commission. CIOs (Charitable Incorporated Organisations) must register regardless of income. Most Anglican parishes are 'excepted charities' below £100,000 income, meaning they don't have to register but still file accounts with the diocese. Above £100,000 they have to register with the Commission.
What you file annually
Three things. (1) The Annual Return — a short online form covering income, expenditure, trustee changes. (2) The Trustees' Annual Report — describing what the charity did with its money, who it helped, and how it furthered its objects. (3) The Accounts themselves — receipts and payments for smaller charities, accruals accounting for larger ones. Filing deadline is 10 months after the end of the financial year.
Public benefit
Every registered charity must report on how it has provided public benefit. For a church, this typically covers: who is welcome to attend services (everyone), free pastoral care offered, hall and building use by community groups, food banks or social action ministries, support to vulnerable people, and so on. The trustees' report must include a public benefit statement — a few paragraphs is fine.
Independent examination vs full audit
Charities under £25,000 in income don't need an independent examination unless their constitution requires one. Between £25,000 and £1,000,000 you need an independent examination (an external person, not necessarily a qualified accountant, who confirms the accounts make sense). Above £1,000,000 you need a full audit by a qualified registered auditor.
Trustee responsibilities
Each PCC member, deacon, or church trustee is personally responsible for ensuring the charity meets its obligations. That includes filing on time, providing accurate information, declaring conflicts of interest, and acting in the charity's best interests. The Charity Commission will pursue trustees personally for serious breaches.
How MosesTab helps
MosesTab gives you the data side covered: total income (giving + Gift Aid + non-giving), total expenditure (if you record it), number of beneficiaries (member + visitor counts), trustee roster with term dates, and a draft public benefit statement based on your activity logs. The actual filing happens on the Charity Commission's portal, but the prep is automatic.