October 2025 - Komsec Limited

There can be so much going on in our day-to-day job of operating and managing a charity taking time to review the corporate compliance can sometimes, with the best will in the world, get pushed down our ever expanding “to do list”.

As a starting point why not run a corporate health check on your charity by asking the following questions. Some of them may seem obvious but, all of them are issues KomSec sees regularly in practice.

Charities Regulator’s Register – is the information filed with the Charities Regulator accurate and, does it match with what has been filed in the Companies Registration Office?
Compliance Record Form – does the Board review, update and approve the Compliance Record Form on an annual basis?
Accounting Records – is a “competent and reliable person” maintaining your charity’s accounting records, allowing for an accurate financial snapshot at any time?
Board Meetings – does your charity maintain and have the Chair sign Board Minutes noting attendees, proceedings and resolutions?
Annual General Meetings (AGM) – are members issued with copies of the signed Notice of AGM and Financial Statements before the AGM?
Companies Registration Office – is the Annual Return filed within 56 days of its Annual Return Date?
Charities Regulatory Annual Report – is the Annual Report submitted to the Charities Regulatory Authority within ten months of the financial year end?
Policies and Procedures – are they reviewed regularly to ensure they remain relevant, effective and compliant?
Classification – has your charity considered filing self-classification with the Charities Regulatory Authority?

Seems like a lot of questions but, that is why KomSec is here to help you find the answers. Any queries just contact us anytime so that together we can help your charity comply with its myriad of statutory responsibilities in a timely and effective manner.

Yes, it is that time of year again for peak filing of Annual Returns in the Companies Registration Office. Deadlines seem to come around more and more quickly every year but we all still have to ensure we file on time – or else!

The most common date for Annual Return Date (ARD) for companies is 30^th September. Companies must file within 56 days from date of ARD so, we all still have time to close out this key filing deadline.

Below are the main pointers companies have to consider.

Annual Return Date is a snapshot of a company on that specific date.
Annual Return provides standard information on a company, e.g. Registered Office, Directors, Members (Shareholders).
First Annual Return must be filed within six months from date of incorporation.
Subsequent Annual Returns must be filed within 56 days of ARD.
Financial Statements must be filed (with few exceptions) with almost all Annual Returns.
Financial year end of Financial Statements cannot be more than nine months from ARD.
Deadline date for companies with an ARD of 30th September is 25^th
Failure to file within the 56 days will result in (at a minimum) imposition of a penalty fee, possible prosecution of company and/or directors.
Filing late more than once every five years will result in a company losing audit exemption.

If you are experiencing any difficulties or have concerns on what your company should be filing or when then please contact us anytime. We are here to help.

Charity Corporate Health Check

FILING DEADLINE – AGAIN!