New charity? A trustee’s guide to what comes next

So you’ve just registered a new charity – what happens next?

Becoming a registered charity is an exciting milestone. It represents a shared vision, a commitment and a desire to steward God-given resources well for the sake of others. But after your charity has been registered, as a group of trustees you might be asking: “What next?”

Here’s a list to help you build good foundations that take into account your regulatory requirements. Please note that whilst the principles in this blog apply to all UK registered charities, the specific requirements referred to apply to charities registered in England and Wales. For charities registered in Northern Ireland or Scotland, check the websites of CCNI or OSCR.

1. Helping your trustees work well together

Trustees are the guardians of your charity’s mission. Now is the time to set up rhythms and expectations that help the board to flourish.

Hold purposeful trustee meetings

Schedule meetings regularly. Make sure you have at least the minimum number of meetings set out in your charity’s governing document. If it does not specify how many, note that the Charity Commission guidance suggests a minimum of two meetings per year.

Circulate agendas and papers in advance.

Keep clear minutes that record what was discussed, what was decided and who owns which actions.

Establish good working practices, including:

• how to work well with the charity ‘exec team’ or spiritual leadership team (see below)
• how the staff team arrangements are to work well (see below)
• how the accounting systems and decisions are to operate (see below)
• together with the leadership, consider what other day-to-day issues may be needed

Establish the essential policies

The Charity Commission says that it expects most charities to have policies and procedures on¹:

• internal charity financial controls
• risk management
• trustee expenses
• trustee conflicts of interest
• serious incident reporting policy 
• safeguarding 
• reserves 

And the law requires charities to have policies on:

• data protection and privacy 

These are all areas that trustee boards are advised to manage well. Having policies means that trustees are made aware of different areas of responsibility and potential risks. They will also have clear principles and processes to follow when questions or difficulties arise. We have a number of these policy templates in our online shop, to see the full list visit Operational and governance policies for churches / charities. There are also a number of trustee training webinars run by charities and professionals which are available to charity trustees.

2. Registering with HMRC & preparing for Gift Aid

If your charity will receive any donations, registering with HMRC is a must (see our briefing paper Registration of churches as charities). This unlocks Gift Aid, allowing you to claim an extra 25p on every eligible £1 donated.

You’ll need to:

• register your charity for tax purposes using HMRC’s online system
• provide governing documents, trustee details and bank information
• set up Gift Aid declarations — the forms that supporters sign to confirm they are UK taxpayers
• maintain auditable records of all Gift Aid claims

Doing this early means you can maximise income from day one. See our blog: What you may have forgotten about Gift Aid Declarations.

3. Reporting to the Charity Commission

Once registration is achieved, ongoing reporting is a key accountability rhythm.

Each year, you’ll need to prepare: 

• Annual Accounts – either receipts and payments or accruals
• Independent accounts review – consider appointment of an ‘Independent examiner’ or auditor of the accounts
• Trustees’ Annual Report – a narrative explaining your activities, impact and governance. Read this blog Trustees’ Annual Report: Are you telling the story?
• Annual Return – submitted online, summarising key organisational information

Know your deadlines

These documents must be filed within ten months of your financial year end.
Set up calendar reminders to avoid last‑minute stress.

4. Finance & accounting: Building a healthy back-office

Healthy stewardship starts with strong systems.

Insurance

Consider:

• Public Liability
• Employer’s Liability (if applicable)
• Trustee Indemnity
• Equipment and property cover

Banking and payments

If your banking arrangements aren’t fully set up:

• choose an account which is suitable for charities and allows dual authorisation
• avoid using personal accounts at all costs

Financial responsibilities and systems

Create:

• clear spending authorisation levels
• secure bookkeeping processes
• regular financial reporting for trustees
• thoughtful budgeting and cash‑flow forecasting

Even small charities benefit hugely from clarity in money management. See our briefing paper Trustees: Financial responsibilities and financial reporting.

5. If you have paid workers, get employment right

Hiring your first staff member is exciting, but it brings new responsibilities.

Key things to put in place:

• proper employment contracts
• payroll (including PAYE, pensions, HMRC filings)
• HR policies (grievance, disciplinary, performance management)
• clear job descriptions and safeguarding checks
• a culture of pastoral care and support

Good employment practices protect both your staff and your mission. See our shop for model employment contracts and policies.

6. Working leadership culture and governance: The ‘soft stuff’ that really matters

In addition to the policies that trustees are required or advised to adopt for good governance, it is wise for trustees to consider the leadership decision-making culture of the charity. This includes how the charity or spiritual leaders work well with the trustee board and the key groups (church members in churches or stakeholders in other charities). Governance isn’t only paperwork — it's also culture.

Consider how you want your charity to feel:

• Are decisions made transparently?
• Is feedback welcomed?
• Do trustees model humility and accountability?
• Are staff and volunteers valued and supported?
• Is prayer or reflection part of your rhythm (for faith-based charities)?

Healthy culture is built through intentionality and sets your charity up to flourish.

7. Other things worth tackling early

A few extra areas many new charities overlook:

Fundraising compliance

If you’ll be fundraising publicly, ensure you follow:

• fundraising code of practice The 2025 Code of Fundraising Practice for churches and charities
• transparent supporter communication
• appropriate data handling

Stewardship also offers a platform to enable members and supporters to donate online Fundraising for churches and charities.

Digital housekeeping

• Set up official email addresses (trustees are not advised to use personal email accounts).
• Keep shared drives organised.
• Agree who manages your website and social media.

Mission clarity and early strategy

The first year is a great time to:

• set 12-to-24-month priorities
• identify key risks
• establish a prayer support base (for Christian charities)
• revisit your purpose and make sure everything aligns with it

8. Specific requirements for CIOs

Transfer assets and liabilities

Where the CIO was created from an unincorporated charity, that charity will need to transfer ownership of its assets and liabilities to the new CIO. The transfer of some assets will require formal documentation, but even where that is not the case, it is good governance to document the transfer of all assets and liabilities. See Charity Commission guidance on changing your unincorporated charity to a CIO.

Create registers

CIOs are required to keep registers of members and trustees. This may be set out in your constitution, but even if it is not, it is a legal obligation. The registers must be available to view and must include:

• full name 
• service address 
• date they became a member or trustee 
• class of membership (if more than one class) 
• date they ceased to be a member or trustee

Conclusion

A newly registered charity is full of promise. With the right structures and habits, you can safeguard your mission, empower your trustees, and serve your beneficiaries and God with integrity and joy.

Stewardship’s Services

At Stewardship we have many services tailored for Christian churches and charities designed to equip, grow and strengthen these ministries so they can create more impact for God’s Kingdom. We can support you in these areas:

• Giving: donation platforms for charities and fundraising pages
• Financial service support: Payroll Bureau, annual accounts preparation, independent examination, Consultancy Helpline and Loans for churches and charities.
• Governance support: Governance support for treasurers and trustees, including free briefing papers, technical blogs and Dial-In webinars to attend, as well as resources to buy (policy templates, employment contract packs, recruitment packs and volunteer agreement packs).

Footnote 1: See Charity Annual Return 2025: question guide - GOV.UK, Safeguarding for charities and trustees - GOV.UK and Charity reserves: building resilience - GOV.UK