You should keep separate records for the charity, such as minutes of trustee meetings and copies of professional advice taken. Don’t mix charity and local authority records. You must comply with the rules on accounting. Keep separate accounts for the charity.   Minutes of meetings Keep a written record of your decisions. This is usually done by keeping written minutes of the meetings at which decisions were made. The level of detail in your minutes should be in proportion to the significance and potential impact of the decision. If you rely on a report or other document that is mentioned in the minutes, a copy should be attached.   Recording decisions in this way:
helps to ensure certainty about what was decided
helps you show that you have acted properly and complied with your duties
Annual returns, reports and accounts All charities (whether registered with the Charity Commission or not) must prepare accounts and must make them available on request. Understand whether you need to submit annual returns, reports and accounts to the Commission. Different charities face different requirements. Use our annual return guidance to check if you are getting it right. Linking charities If the local authority is trustee of several charities, you can apply to link them for accounting, registration and reporting purposes. This means that as trustee, you only need to produce one set of accounts for all the charities.  Read our guidance about linking.