Accounts

Whisper UK’s financial year runs from 1 July to 30 June; this matches Uganda’s financial year.

We normally prepare Whisper‘s annual trustees’ report and accounts in July after the end of the financial year. The accounts must be submitted to the Charity Commission by 30 April in the following year, although there is no good reason to delay till then. Financial records must be retained for (at least) 6 years.

Accounts for past financial years are available here.

We looked at putting Whisper’s accounting system online but the accounts of the UK charity are very simple for now, and Whisper uses Tally.ERP 9 (single user, Windows-based) for its Ugandan accounts.

The current rules (Feb 2023) require that with an income of over £250K, Whisper UK must:

Use accruals accounting and SORP (under £250K can use payment and receipt accounts)
Have the accounts checked by an Independent Examiner who is a qualified accountant (under £250K in principle the IE can be anybody independent of the charity and financially literate who can follow the procedures; over £1m requires an audit)

Whisper uses an Excel bookkeeping spreadsheet to prepare the accounts. This can be found on Google Drive.

If Whisper’s global income including any income from Whisper CZ and any income (patient fees etc) from Whisper’s Ugandan NGO is over £1m in a financial year then Whisper UK will need to prepare consolidated accounts including the Whisper CZ and Whisper UG figures.

Whisper’s Independent Examiner, who signs off Whisper UK’s accounts, is Jason Foxwell, 39 Enfield Road, Poole, BH15 3LJ, jason@independent-examiner.net