Not for Profit

Paying trustees or connected persons requires careful judgement, clear legal authority and strong governance. Early, informed advice can help protect both the charity and its trustees and support decision‑making. 

The 2025/26 Academies Accounts Direction (AAD) was published at the end of March and, as in recent years, the changes are limited. However, there are some important new disclosures (and one notable removal) that academy trusts should be aware of as they approach year-end.

Why should not for profit organisations think closely about internal audit, and how can Larking Gowen help? Our internal audit manager, Marc Cawthorne, explains.

The Charity Governance Code was updated recently, with clearer principles, modern priorities, and practical advice for charities of all sizes. Learn what’s changed and what your trustees need to do next.

Charities need reserves, but can they hold too much? Director, Chris Yeates, explores why trustees should review their reserves policies and how over-accumulation can reduce impact, raise concerns, or attract regulatory attention.

Chris Yeates discusses the Government’s confirmed increases to key charity financial thresholds, including a rise in the audit threshold. The changes, effective from 30 September 2026, aim to ease the regulatory burden on smaller charities.

Director, Chris Yeates outlines the key steps involved in forming a charity, from defining your purpose and choosing a legal structure. Chris also highlights common pitfalls and practical advice to help ensure your charity is set up for long-term success.

A practical look at common Gift Aid mistakes that can lead to rejected claims or lost income for charities. Partner, Andrew Robinson overs eligibility conditions, documentation requirements, and key pitfalls like auctions, raffles and sponsored events.

Partner, Andrew Robinson, provides you with an overview of Gift Aid, explaining how it works, the conditions charities must meet, and the process for making claims, including under the Gift Aid Small Donations Scheme.

Senior Manager in our Not for Profit team, Jordan Stewart, explores the differences between Charitable Incorporated Organisations (CIOs) and Community Interest Companies (CICs), helping social enterprises choose the right structure.

A practical guide for charities on how to prepare for an audit. Senior Manager, Emma Hayward, covers audit thresholds, documentation, internal controls, team readiness, and tips for working effectively with your auditor.

To help you understand which taxes do and do not apply to charities, we outline the various tax obligations and exemptions that apply to charities, describing some of the complexities.