Please note: For organisations in categories 1 and 2 it is not mandatory to submit financial statements prepared in accordance with Charities SORP.
Transparency (50 points)
- Is it clear what the organisation’s purpose and mission are?
- Are the organisation’s key goals or objectives clear?
- Does it outline the organisation’s origins?
- Does it describe the organisation’s beneficiaries or service users?
- Does it outline the services or supports the organisation offers?
- Is there a Chairperson’s report detailing highlights, challenges and linking past and current reports?
2. Governance (90 points)
- Does it outline the organisation’s structure? (unincorporated association/company limited by guarantee/charity/co-op)?
- Does it list the names of the Board?
- Does it name the Chair?
- Does it name the Secretary?
- Does it name the Treasurer?
- Does it detail how Board members are appointed?
- Does it specify the term limit, tenure or rotation of Board members and officers?
- Does it provide clear details of its volunteers/employees, how they are recruited and what roles they do?
- Does it state that the organisation in compliance with a relevant Governance code e.g. Charities/Sports/Housing Body Governance Code?
3. Performance & Impact (150 points)
- Does the report demonstrate what was achieved in the current year?
- Does the report include specific figures to demonstrate what was achieved this year?
- Are there case studies, testimonials or beneficiary feedback to demonstrate the impact of the organisation on its beneficiaries?
- Does the report compare this year’s activities to this year’s targets?
- Does it compare this year’s performance to last year?
- Does it compare this year’s performance to more than one previous year?
- Does it discuss future goals?
- Does it describe any challenges or barriers that the organisation encountered that prevented or constrained the achievement of its goals?
- Does it detail what its future plans are?
- Does it detail any actions/measures the organisation plans to take to address any challenges or constraints it faces?
4. Financial Information (90 points)
- Is there a clear statement of the sources of income?
- Are the main expenditure items listed?
- Is the net position at the end of the year provided?
- Is the balance brought forward and is the overall financial position stated?
- Is the previous year’s financial information provided?
- Is there a consistent story being told throughout the activity report and the financial statements?
- Is there a discussion of the surplus, breakeven or deficit position and how it was happened? Where an organisation incurs a loss or deficit, is there a clear explanation of how the loss arose and the actions taken or to be taken to address this situation?”
5. Overall Quality of the Report (20 points)