Filing Charity accounts electronically with Companies House

The release of epCA4.05.01 contained a number of updates to the validations relating to mandatory tags for Companies House iXBRL filing. During this process, we identified that when attempting to file accounts for a charitable company which qualifies as small under Companies Act thresholds, but is audited under charity law, an error is generated. This is due to the fact that Companies House require the name of the Senior Statutory Auditor to be included in the signature section of the audit report. There is no legal requirement to disclose this information if a company is audited under the Charities Act.

We have made Companies House aware of the issue and as of December 2022, they are speaking with the FRC who own the taxonomies and will work with them and the Charities Commission to find a solution.

As soon as we receive any further updates, we will update this article accordingly.