If your incorporated society has a 31 March balance date, its annual financial statements and annual return are normally due by 30 September. If the deadline has passed and the return has not been filed, start by working out which part of the job is unfinished.
First, check where your society files. If it is also a registered charity, you file an annual return with Charities Services instead of filing a separate return with Companies Office. Read our guide to an overdue Charities Services annual return.
If your society is not a registered charity and files with Companies Office, follow the steps below. Check your society’s recorded balance date and whether it has been granted an extension before assuming the return is overdue.
In this guide:
There are several separate jobs involved in a society’s annual filing:
Your society may already have finished some of these. If the statements are ready and the AGM has happened, you may be much closer to filing than you think. If the bookkeeping is unfinished, begin by gathering the complete year’s bank records and checking what other financial information you need.
Not every incorporated society prepares the same type of financial statements.
Some non-charitable societies qualify as “small societies” under the Incorporated Societies Act 2022 and can use its minimum reporting requirements. Other societies must use the applicable External Reporting Board (XRB) standard. A small society can also choose to use a higher standard such as XRB Tier 4.
Read the Companies Office guidance on small societies or our plain-language overview of society reporting before choosing a template or starting the year-end report.
For societies filing with Companies Office, preparing the statements alone does not finish the annual filing. They must be presented to members at the AGM before they are filed. The copy you upload must be dated, signed by two committee members on behalf of the society, and supplied as a PDF. Check whether an audit or review report is also required for your society.
If your AGM has not happened, work with your committee to schedule it and plan the remaining steps. If the deadline has already passed or you need more time, see Companies Office guidance on requesting a filing extension. An extension gives you time to do the work; it does not replace the AGM or the filing.
Once the statements have been presented to members and signed, log in to the Incorporated Societies Register to upload them and complete the annual return. Check the society’s recorded addresses and officers as part of the process. Companies Office’s filing guide explains the steps and what you must confirm.
If you have several overdue years, cannot access the register, or are unsure which requirements apply, contact Companies Office or a suitably qualified adviser rather than guessing.
Good Numbers helps small societies with straightforward finances bring in bank transactions, categorise them and prepare XRB Tier 4 financial statements. Our two-month free trial lets you work through that process and produce a completed set of statements before deciding whether to subscribe.
Good Numbers does not hold the AGM or file your society’s return for you. It is most useful when unfinished bookkeeping and financial statements are the part you need help with. If your society qualifies for the Act’s small-society minimum requirements, check whether using Tier 4 is the right choice for you.
See whether Good Numbers will work for your society, or ask Duncan if you’re unsure about your reporting requirements or a large historical import.
Ask Duncan anything — big or small. He’ll get back to you ASAP, and your questions will help improve the information here for everyone.
