Annual Return Detail table. Row for each AR for each registered main charity. Contains a row for each year for each charity, with more detailed financial information. Charities only have to fill in this information if their income is greater than £500,000 in that year.
| Field name | Data type | Description | Note |
|---|---|---|---|
| regno | int | registered number of a charity | |
| artype | char(4) | annual return mailing cycle code | |
| fystart | datetime | Charity's financial year start date | |
| fyend | datetime | Charity's financial year end date | |
| inc_leg | numeric | Legacies | (included in inv_vol) |
| inc_end | numeric | Endowments | (included in inv_vol) |
| inc_vol | numeric | Voluntary Income | |
| inc_fr | numeric | Activities generating funds | |
| inc_char | numeric | Charitable activities | |
| inc_invest | numeric | Investment income | |
| inc_other | numeric | Other Income | |
| inc_total | numeric | Total Incoming resources | |
| invest_gain | numeric | Gains/loss on investments | |
| asset_gain | numeric | Revaluations of fixed assets | |
| pension_gain | numeric | Gains/loss on Pension Fund | |
| exp_vol | numeric | Voluntary income costs | |
| exp_trade | numeric | Fundraising Trading costs | |
| exp_invest | numeric | Investment Management costs | |
| exp_grant | numeric | Grants to institutions | |
| exp_charble | numeric | Charitable Activities costs | (includes exp_grant) |
| exp_gov | numeric | Governance costs | |
| exp_other | numeric | Other resources expended | |
| exp_total | numeric | Total Resources expended | |
| exp_support | numeric | Support costs | |
| exp_dep | numeric | Depreciation | |
| reserves | numeric | Reserves | |
| asset_open | numeric | Total fixed assets (at start of year) | |
| asset_close | numeric | Total fixed assets | |
| fixed_assets | numeric | Fixed Investments Assets | |
| open_assets | numeric | Fixed Investments Assets (start of year) | |
| invest_assets | numeric | Current Investment Assets | |
| cash_assets | numeric | Cash | |
| current_assets | numeric | Total Current Assets | |
| credit_1 | numeric | Creditors - within one year | |
| credit_long | numeric | Creditors - Long Term/Provision | |
| pension_assets | numeric | Pension Assets/Liabilities | |
| total_assets | numeric | Total Net Assets/Liabilities | |
| funds_end | numeric | Endowment funds | |
| funds_restrict | numeric | Restricted funds | |
| funds_unrestrict | numeric | Unrestricted funds | |
| funds_total | numeric | Total funds | |
| employees | numeric | Employees | |
| volunteers | numeric | Volunteers | |
| cons_acc | char(1) | Consolidated accounts (True/False) | |
| charity_acc | char(1) | Charity only accounts (True/False) |
The Part B table is structured in not the most intuitive way - some categories are actually subcategories of others. The table below shows the structure of the table: the categories in higher levels add up to their parents (sometimes with a residual field that isn't in the dataset).
| level 1 | level 2 | level 3 |
|---|---|---|
| inc_total | inc_vol | inc_leg |
| inc_end | ||
| (residual [inc_vol - inc_leg - inc_end]) | ||
| inc_fr | ||
| inc_char | ||
| inc_invest | ||
| inc_other | ||
| invest_gain | ||
| asset_gain | ||
| pension_gain | ||
| exp_total | (Cost of generating funds) | exp_vol |
| exp_trade | ||
| exp_invest | ||
| exp_charble | exp_grant | |
| (residual [exp_charble - exp_grant]) | ||
| exp_gov | ||
| exp_other | ||
| total_assets | asset_close | fixed_assets [Fixed Investment Assets] |
| (residual [Tangible Fixed Assets]) | ||
| current_assets | invest_assets | |
| cash_assets | ||
| (possible residual [current_assets - (invest_assets + cash_assets)]) | ||
| credit_1 | ||
| credit_long | ||
| pension_assets | ||
| funds_total | funds_end | |
| (Income funds) | funds_restrict | |
| funds_unrestrict | ||
| asset_open | ||
| open_assets | ||
| exp_support | ||
| exp_dep | ||
| reserves | ||
| employees | ||
| volunteers | ||
Thanks for the clarification on some categories that are actually subcategories of others. I am just wondering if there is any official documentation on this?