Yes. Charities with an annual income above £25,000 must file accounts and an annual return with the Charity Commission. Charities with income above £250,000 must prepare accruals accounts. Those above £1 million (or £250,000 with assets over £3.26 million) require a full audit. Smaller charities may use receipts and payments accounts. Deadlines are 10 months after the financial year end.