Completing a group end-of-year financial return

This guidance is to help you complete your financial return.

If anything is unclear or you would like help, please contact:

You can also add additional notes after each section on the form if needed.

About the annual return form

The groups annual return form is split into five sections. Guidance for each section is below.

On this page:
  1. Section 1: Membership and attendance
  2. Section 2: Financial information
  3. Section 3: Income
  4. Section 4: Expenditure
  5. Section 5: Year-end balances
  6. Additional help

Section 1: Membership and attendance

This section is about your group membership and meeting attendance.

We need to understand how many people benefit from our services, particularly support groups.

  • Membership numbers may differ from meeting attendance
  • Not all members attend every session

Please provide:

  • The number of registered members
  • The average attendance at your group meetings.

Section 2: Financial information

This section relates to your group’s bank and petty cash balances, including ringfence (money held for the group).

We have provided these figures in our recent communication to you.

Please:

  • Check the figures against your own records

If anything is incorrect, please contact:

Section 3: Income

This section relates to all your group’s income.

Regular income

Money your group receives routinely, such as:

  • Meeting contributions
  • Subscriptions
  • Membership fees

Please record the total annual amount, not individual contributions.

External donations

Funds received from local organisations (e.g. Rotary or Lions).

If you plan to fundraise from companies or charitable trusts, please inform us before applying to avoid duplicate applications. We can also support you with funding applications.

Legacies (via head office)

Gifts left in a Will for group purposes and processed through head office before being transferred to the group account.

Legacies received directly by the group

This is not the correct process. All legacies must be managed by the legacy team at head office, as groups are not separate legal entities.

Please do not accept, bank, or issue receipts for legacies without contacting the legacy team.

In-memory donations

Donations made after a death (e.g. funeral collections) are not legacies. These should be recorded as fundraised income.

Support and guidance are available - please contact the team. ???

Other income

Includes items such as bank interest.

Section 4: Expenditure

This section relates to all group expenditure.

Group meeting costs

Includes:

  • Venue hire
  • Outings and activities
  • Materials
  • Postage

(Does not include speaker costs.)

Speaker costs

Includes travel expenses and fees.

Payments must:

  • Be made directly to the speaker
  • Cover expenses only
  • Not be made as a donation to their organisation.

Other costs

Includes items such as:

  • Flowers
  • Cards
  • Gifts for members

Please ensure all receipts are itemised and attached to the form.

Group donations

Support wider Macular Society work, including research to Beat Macular Disease.

For example, funds sent to the Andover office for a research appeal.

Please remember:

  • Money raised for a specific purpose must be used for that purpose
  • It must not be donated to another charity.

Section 5: Year-end balances

This section relates to the final amounts held by the group at the end of the year.

Bank statements

Please provide statements covering:

1 April 2025 to 31 March 2026

If you cannot provide the full year before the audit deadline:

  • Send the latest statement available
  • Send the March statement as soon as possible

If you are unsure of your final balance, mark it as “unknown” and this will be updated when statements are received.

Petty cash

Petty cash is money held by you or a group helper (e.g. a cash tin for refreshments).

We recommend holding no more than £250 in petty cash.

If your group holds more than this, please contact the finance team for advice on depositing surplus funds.

Need help?

If you have any questions about completing your return or need support, please contact: