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Scottish Charities

Scottish Charity Accounting & Independent Examination Services

A2Z Accounting Solutions Limited • Aberdeen, Scotland

We specialise in charity finance. Our focus is simple: keep trustees confident, funders reassured, and reporting compliant — without slowing your mission.

What we do for Scottish charities: prepare SORP‑compliant accounts, deliver independent examinations, build audit‑grade working papers, collaborate with auditors, and optimise Gift Aid claims.

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Fraser Fotheringham
9 months ago

Great team to work with. Making my book keeping very simple and easy. Would highly recommend.

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Independent examination — requirements and our approach

Most Scottish charities do not need a full audit. Instead, an independent examiner provides proportionate assurance that your accounts agree to the records and meet OSCR requirements.

  • When an independent examination is required:

    • Annual income exceeds £25,000 (unless a statutory audit applies)
    • Your constitution requires an independent examination
    • Trustees choose an examination for extra credibility with funders
  • How we handle your examination:
    • Plan the scope with trustees so there are no surprises
    • Review records, bank reconciliations, controls and key transactions
    • Produce a clear independent examiner’s report and practical recommendations
    • File-ready packs for OSCR — on time and in plain English
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What A2Z does for charities (service summary)

  • Prepare SORP‑compliant accounts (FRS 102) for SCIOs, charitable companies, trusts and associations
  • Independent examination to audit‑quality standards with tidy working papers
  • Audit‑grade accounts and schedules ready for your appointed auditor
  • Gift Aid systems, declarations, audits of donor data and HMRC submissions
  • Bookkeeping, payroll, management accounts and trustee annual report support
  • Governance guidance, finance training for trustees and funder‑ready reporting packs
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Gift Aid — how it works and how we maximise it

Gift Aid adds 25% to eligible donations from UK taxpayers at no extra cost to the donor. Example:

  • Donor gives £100 → charity receives £125 with Gift Aid

Our role:

  • Set up compliant declarations and data capture across online and paper forms
  • Clean and maintain donor records so claims pass HMRC checks
  • Submit accurate, timely claims — and recover eligible past donations where possible
  •  Advise on tricky areas: memberships, sponsored events, benefits, corporate gifts
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Support for incorporated and unincorporated charities

  •  SCIOs & charitable companies: SORP accounts, Companies Act considerations, dual OSCR/Companies House filing
  • Trusts & associations: simpler reporting, but clear trustee responsibilities

Whichever structure you operate, we tailor the compliance route and keep the admin manageable.

Audit‑grade reporting and collaboration with auditors

Some charities require a statutory audit. We do not act as the statutory auditor. Instead, we make audits easier and cheaper by producing audit‑grade accounts and organised working papers.

  • Year‑end lead schedules, bank and control reconciliations, and sample‑ready listings.
  • Clear audit trails for restricted, unrestricted and designated funds
  • Rapid responses to auditor queries and coordination of deliverables

Result: your external auditor can focus on opinion‑forming, not untangling records.

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When is an audit compulsory?

An audit becomes compulsory if any of these apply:

  • Gross annual income is £500,000 or more
  • Gross assets exceed £3.26m and income is over £250,000
  • Your constitution, a funder, or OSCR requires an audit

New position announced mid‑2025:

  • Scottish Government plans to raise the income threshold from £500,000 to £1,000,000
  • Intended to apply to periods beginning on or after 1 January 2026

Until the change is in force, current thresholds still apply. We’ll keep your trustees updated and your reporting aligned.

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Let’s make compliance easier

Speak to A2Z Accounting Solutions to get clear, timely accounts and confident trustees.

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FAQs

Do we need an independent examination?

If income exceeds £25,000 and a full audit is not required, yes. Many smaller charities also choose one voluntarily for credibility.

Will you act as our auditor?
Can you help trustees improve controls?

Testimonials

Kevin Smith
Owner The Drouthy Cobbler - Elgin Spey Life – Forres

"Building a real relationship with our accountant, not just handing over paperwork like before”

Mrs. Rona Tonge
Managing Director, Golf View Hotel – Lossiemouth

“An absolute pleasure to work with!”

Mr. Mohamed Ali
Property Tycoon & Owner, MacAli Hotel Group – Elgin

“As they grow, we grow”

Behrouz Abolghassem
Owner, Little Italy – St Andrews

"My business grew stress-free—want a good life? Move to A2Z."

Christopher O’Halloran
Owner, The Green Inn – Ballater

"The friends I referred to A2Z faced challenges, but those who made the move to A2Z couldn’t thank me enough"

Khuram Qadir CEng
Founder and Oil & Gas Engineer, Cygnas Solutions – Aberdeen

“You really get to know your accountant when you're in the deep end.”

Mrs. Lisa Morrison
Treasurer, Seaforth Club – Nairn

“Every team member is exceptionally supportive—always quick to assist and resolve”

Mr. Hosam Yousef
Pharmacist & Pharmacy Owner – Aberdeen

“I can trust them to handle everything while I focus on growing my business”

Lesia Robertson
Director, Mamma Mia - Banchory

"A2Z are the most amazing accountants—turning my sleepless nights into clarity and confidence."

Nurul Hoque Ali

Oil & Gas Engineering Consultant - Aberdeen

Kimberley Welsh
Owner, Ca’dora Diner – Elgin

"Switching to A2Z has been a game-changer – fast, efficient, and helped improve my knowledge!"

Ameer Aslam
Owner, Nickel & Dime – Various

"Switched accountants a week before the deadline—A2Z handled everything flawlessly."

Ms. Cassandara-Jane Thornton
Owner, West End Hotel – Nairn

“A2Z transformed our chaotic accounts, making the impossible achievable”

Dr. Hassan Abbas
Managing Director & Consultant Cardiologist Hourglass Wellbeing – Aberdeen Hourglass Wellbeing

"7 years of unwavering support—A2Z navigates VAT complexities and fuels my clinic’s growth!"

Hassan Nazer
British Film Director & Entrepreneur – Aberdeen

“They’ve got a solution for every problem”

Ashlyn Johnson
Director, Norah’s - Elgin

"We've worked with A2Z for three years and will definitely continue for a long time."

Nathan Davies
Director, Badenoch’s – Elgin

"The depth they go into is incredible— an eye-opener, especially when it comes to management accounts."

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