This is a very basic constitution to use if your group wants to become more organised but doesn’t want to register as a charity or other type of organisation yet. This constitution is not appropriate if the committee members want to be paid or if you want to employ people or take on leases. Once your income is over £5000 per year you must register as a charity.

Changes to the Charities SORP: New rules for charities preparing accruals accounts
If your charity prepares accruals accounts, you must follow the Charities SORP (Statement of Recommended Practice). Accrual accounts give a
