Co-operatives
In this guide:
- Choose the right structure for your social enterprise
- Unincorporated associations
- Social enterprise trusts
- Limited companies with a social purpose
- Co-operatives
- Community Benefit Societies
- Social enterprises as registered charities
- Community Interest Companies
- Support for setting up and running a social enterprise
Unincorporated associations
How to operate and organise an unincorporated association, and decide whether it suits your needs.
An unincorporated association is a straightforward legal form typically chosen by a group of individuals who agree to come together for a common purpose, often of a social nature. This structure is easy to set up and incurs no initial costs.
How unincorporated associations operate
Unincorporated associations make their own rules for running the organisation and set these down in a democratic constitution. A management committee is elected to run the organisation on behalf of the members (if it has any).
Unlike companies, unincorporated associations do not need to register with or be regulated by Companies House or the Financial Conduct Authority. This offers greater operational freedom, as they are not required to submit annual returns.
Charitable unincorporated associations
If an unincorporated association's objects are exclusively charitable and those objects are for the public benefit, the association should apply to The Charity Commission for Northern Ireland to be registered as a charity. All charities must follow the requirements of charity law, and most registered charities must also submit annual returns to the Charity Commission.
The Charity Commission for Northern Ireland provides information on how to set up and manage a charity in Northern Ireland.
The Department for Communities (DfC) provides guidance on setting up a charity in the voluntary and community sector.
Unincorporated associations and personal risk
Unincorporated associations have no separate legal identity. This means that their members will have to sign loans and contracts as individuals and carry the risk of personal liability.
This form is unlikely to offer a long-term solution if you intend to sign contracts or expand the enterprise. You should consider incorporation if you intend to:
- take on employees
- raise finance, apply for grants or open bank accounts
- issue shares
- enter into large contracts
- take on a lease or buy freehold property
This should help you to gain access to a wide range of financing sources that will not put your personal assets at risk. The Northern Ireland Council for Voluntary Action (NICVA) provides further governance and charity advice.
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Social enterprise trusts
An overview of trusts, charitable trusts, the trust deed, asset locks and development trusts
A trust is a way to manage assets given by an individual or organisation, ensuring they are used for a specific purpose. Many organisations, such as those involved in education, healthcare, providing advice and conservation, can be structured as trusts.
How trusts work
Trusts are unincorporated bodies and do not distribute their profits. They're managed by trustees. Trustees do not benefit from the trust, but act on behalf of the community for whose benefit the trust is set up. Trusts make their own governing rules and have no legal identity of their own.
Trusts have a trust deed which protects their social objectives. This covers the terms under which an individual or organisation is given assets. It also lists the intended beneficiaries and the conditions under which the trust's assets may be used.
As trusts can hold property and other assets for the community, they can act as sister bodies to unincorporated associations - see unincorporated associations.
Trusts are relatively straightforward and cost-effective to set up. As they have no separate legal identity, the trustees are personally liable for the trust's liabilities. You should seek legal advice on whether you need to register the trust's name with Companies House.
Asset locks
Trusts may write an asset lock into their rules to secure assets for their intended community. Some other social enterprises can also do this - see Community Interest Companies and community benefit societies.
Charitable trusts
If a trust's aims are exclusively charitable and those aims are for the public benefit, the trust should (in most cases) apply to the Charity Commission to be registered as a charity. The Charity Commission for Northern Ireland provides further information on registering your charity.
Development trusts
Development trusts are community owned and led organisations, and do not distribute any profits. They provide a hub of trade or service with the aim of regenerating their local community - eg to develop or manage property, restore buildings or improve the environment.
There is no standard legal form for a development trust. Most register as a company limited by guarantee and in a few cases as an industrial and provident society. Many register as charities.
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Limited companies with a social purpose
Companies limited by shares or guarantee, registration and applying for charitable status
The limited company is an organisational structure which gives limited liability to its members. Some social enterprises take on the form of a limited company. This is a more accountable form than, for example, an unincorporated association.
Limited companies may have an 'objects' clause that sets out the company's aims or purposes. These objects can be commercial. However, if your business is a social enterprise, the objectives should also be related to social and/or environmental goals. For example, this could involve rejuvenating an area. It could also involve providing jobs and/or training for people who are disadvantaged in the labour market.
Social enterprises that are registered charities must only have objects that the law defines as charitable, such as relieving financial hardship or promoting education.
Types of limited company
There are two incorporated forms to choose between when setting up a social enterprise as a limited company:
- Company limited by shares (CLS) - shareholders each hold shares in the company. Their liability is limited to the amount unpaid on shares they hold. A public limited company (plc) differs from a CLS in that its shares can be sold to the general public.
- Company limited by guarantee (CLG) - each of the members gives a guarantee for a certain sum. The sum will go toward the company's finances if it is wound up. A CLG cannot raise finance by issuing shares, nor pay dividends to its members.
The issues are complex and you should seek professional advice.
Limited company registration and costs
All limited companies must register (incorporate) and file annual returns at Companies House.
Limited companies must also submit a set of memoranda and articles of association.
There is a fee for incorporating your company with Companies House. The fee varies depending on:
- whether you submit the necessary documentation as hard copies or electronically
- whether or not you want to incorporate on the same day that you submit the documentation
Find Companies House fees.
Limited companies can also be set up as charities if the organisation has exclusively charitable objects and is for the public benefit. They should (in most cases) apply to the Charity Commission to be registered as a charity. However, it is very rare for a CLS to be a charity - social enterprises as registered charities and Community Interest Companies.
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Co-operatives
Co-operatives are member-owned businesses run democratically to meet shared economic and social needs.
A co-operative is a member-owned business democratically run by its members for the benefit of its members. Co-operatives are based on internationally recognised principles and values as listed on the International Co-operative Alliance.
How co-operatives operate
Co-operatives are set up to address the economic, social and cultural needs of their members and adhere to the seven principles of co-operation. They operate in various sectors, including housing, energy, retail, and manufacturing.
Key characteristics of co-operative:
- they are corporate bodies with limited liability
- in a co-operative business all members will abide by the principle ‘one-member, one vote’ and this ensures that all participants in a co-op business have an equal say
- they can have various organisational structures (worker, housing, multistakeholder etc) and be set up using different legal structures, as a company or as a society - to choose the most appropriate form, see Co-operative Alternatives
- members are shareholders and co-operatives can distribute profit via dividends and/or interest on shareholding
- co-operative shares are different from company shares. Regardless of the number of shares each member holds, the principle ‘one member, one vote’ applies.
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Community Benefit Societies
Community benefit societies explained, including registration costs, asset locks and applying for charitable status.
A Community Benefit Society (CBS) conducts business for the benefit of the community. They don't distribute profits to members or external shareholders but reinvest them in the community.
How Community Benefit Societies operate
Key characteristics of Community Benefit Societies include:
- They are set up with social objectives to conduct a business or trade.
- They are run and managed by their members.
- They must submit annual accounts.
- They can raise funds by issuing shares to the public.
- They can be established as charities, but only if they have only charitable goals that help the public. This lets them raise money from public grants and charities. If approved, they're called exempt charities. They report to the Financial Conduct Authority (FCA), not the Charity Commission.
Difference between a Community Benefit Society and a co-operative
Community Benefit Societies are not to be confused with co-operatives:
- Co-operatives operate for the mutual benefit of their members, depending on their activities and how they distribute their profits. Community benefit societies reflect commitment to the wider community, with profits being invested back into the business - see Co-operative Alternatives FAQ.
- Co-operatives cannot be established as charities. Community benefit societies can be established as a charity as long as it has an asset lock and charitable objectives.
The Financial Conduct Authority (FCA) provide an overview on Co-operative and Community Benefit Societies.
Co-operatives and Community Benefit Society: registration and costs
When setting up a new co-operative, you’ll need governing documents. These are different depending on the legal form your co-operative takes. Model rule templates are available from bodies such as Co-operatives UK or Co-operative Alternatives.
Registration with the Financial Conduct Authority (FCA) typically costs a minimum of £250.
However, financial support may be available through organisations like Co-operative Alternatives, which offer guidance and potential subsidies for new co-operative ventures.
Asset locks
An asset lock protects a company or society's assets. It stops them from being transferred to private individuals, members or other companies. Charitable CBSs must have an asset lock. Non-charitable CBSs can apply an asset lock, which protects their assets for the future benefit of the community.
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Social enterprises as registered charities
Charitable purposes, features of charities, governing documents and registration
Many social enterprises have charitable status. It is only possible to gain this status if the purposes of your organisation are exclusively charitable and are for the public benefit. Charitable purposes include advancing education or religion, and relieving financial hardship.
Over many years, a host of other charitable purposes that benefit the community have been recognised as charitable by the courts or the Charity Commission.
Organisational restrictions on charitable social enterprises
Organisational restrictions on charitable social enterprises have several key points to keep in mind.
- A charitable social enterprise must have exclusively charitable purposes, and those purposes must be for the public benefit.
- The directors or trustees are responsible for administration and management and generally must not be paid for this work. However, charities can pay trustees (including the director) for providing goods and non-trustee or employee services to the charity. A range of safeguards are in place to prevent conflicts of interest or abuse.
- Any profits or surpluses made by the organisation must be invested back into it and used to support its charitable purposes. Any profit or surplus must not be paid out to members of the charity.
- Assets must always be used for the charitable purposes of the organisation.
The Northern Ireland Council for Voluntary Action (NICVA) Northern Ireland Council for Voluntary Action (NICVA) provides good practice guidance for charities and community organisations. They offer specialist knowledge and expertise in charity law and governance.
Register as a charity with the Charity Commission for Northern Ireland.
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Community Interest Companies
The rules and procedures you must follow to become a community interest company
Community Interest Companies (CICs) are limited companies that exist to provide benefits to a community, or a specific section of a community. The CIC has the flexibility of the familiar company form, and access to a range of financing options, so may be appropriate for those working for a social purpose.
Setting up a CIC
Registering as a CIC is a single process. When you register you choose to be a company limited by share or a company limited by guarantee. CICs must comply with the CIC Regulations and Company Law - see limited companies with a social purpose.
When registering your company with Companies House, you will need to provide additional documents, including a community interest statement describing your social purpose. The CIC Regulator will approve your application if your statement passes the community interest test - ie the business activities you intend to undertake will be carried out for the benefit of the community or a section of it, or that the CIC's purpose is in the community's or wider public's interest.
Read GOV.UK guidance on how to form a CIC.
CICs shouldn't be confused with charities. CICs cannot have charitable status but a charity can set up a CIC subsidiary company. This means they do not get the tax benefits of a charity, but in return they do not have the strict reporting requirements of a charity.
How CICs operate
CICs have to follow specific rules, including the following:
- CICs must have an asset lock. This means that the company cannot generally transfer its profits or assets for less than their full market value except as permitted by regulation. It will also protect any remaining assets for the community if you dissolve the CIC.
- If you set up your CIC as a company limited by shares, you'll have the option of issuing shares that pay a capped dividend to investors. The cap is set by the CIC Regulator to protect the asset lock.
- Together with your annual accounts, you must present an annual community interest company report for public record. The report must show what the CIC has done during the year to pursue its pre-specified community interest and involve the individuals or groups with a particular interest in the CIC.
- Certain voting rights changed on 1 October 2009. A CIC's chairperson no longer has the right to have a second or casting vote at a board meeting when the votes are equally divided. An alternate director can no longer - in the absence of their appointer - have a separate vote on behalf of their appointer as well as their own vote.
Find details of the fees that you must pay to register as a CIC with Companies House.
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Support for setting up and running a social enterprise
Support available for people who want to become social entrepreneurs or are currently running a social enterprise
As well as the mainstream support available to all business start-ups there are some initiatives and organisations designed for social entrepreneurs:
- Social Enterprise NI is a central meeting point for social enterprises in Northern Ireland. It provides a platform for collaboration and knowledge sharing. You can also keep track of the latest events and news relating to social enterprises.
- Free advice and loans are available from Community Finance Ireland.
- The Northern Ireland Council for Voluntary Action (NICVA) Northern Ireland Council for Voluntary Action (NICVA) provides good practice guidance for charities and community organisations. They offer specialist knowledge and expertise in charity law and governance.
- Co-operative Alternatives provides support for co-operatives and community benefit societies in Northern Ireland.
Free business start-up support
Access free start-up business support from your local council. If you have a great idea but you're not sure how to turn it into a business, or you have already started out in business and require mentorship on your next steps, Go Succeed Start experts will help you to create a business plan, seek funding and put all the foundations in place to get your business up and running.
Complete a short enquiry form or call 0800 027 0639 to register for this free advice and guidance.
If you are considering starting up a new business, you need to consider a number of factors to ensure the best chance of success - see step-by-step guide to starting a business.
Northern Ireland business support finder
The Northern Ireland business support finder is a searchable database that can help you find publicly-funded and not-for-profit sources of business growth assistance you may be eligible to apply for. Support may be available in a number of forms, including financial assistance and free or subsidised advice services.
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Here’s how we run a successful social enterprise business - Storybox
In this guide:
- Start a social enterprise
- The social economy in Northern Ireland
- Social enterprises and the public sector
- Support for social enterprises in Northern Ireland
- Checklist: starting a social enterprise
- Starting a social enterprise - SlackPress (video)
- Here's how we run a social enterprise - Loaf Catering (video)
- Here’s how we run a successful social enterprise business - Storybox
The social economy in Northern Ireland
An overview of social enterprises who make up an increasingly diverse and crucial sector of business in Northern Ireland
The social enterprise economy in Northern Ireland is an increasingly well-established and diverse sector. It creates opportunities and training for people who are often marginalised in society, driving social impact in these communities.
Figures released by 2025 Northern Ireland Social Enterprise Sector Report indicate there are almost 1,225 social enterprises in Northern Ireland, generating an annual turnover of approximately £323 million. It highlights there are almost 17,300 people employed in Northern Ireland's social economy.
What is social impact?
Social impact is the change in individuals or communities from specific actions. It is essential for social enterprises to demonstrate the effects of their initiatives to justify their efforts and attract support.
The top three goals of social enterprises in Northern Ireland are to:
- enhance the community
- assist people in gaining employment
- improve the environment
The top three social enterprise activities are:
- education
- employment and skills
- business support
The Department for the Economy provides more information on the social economy in Northern Ireland.
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Social enterprises and the public sector
Ways for social enterprises to maximise their chances of winning public sector contracts through tender competitions
Winning contracts to deliver public services can provide a regular income stream for social enterprises. Although as with most businesses, it is important for social enterprises to diversify income sources so that they are less vulnerable to the risks of one income source drying up.
The ability to deliver innovative approaches and fresh thinking to services, such as catering and recycling, make social enterprises an attractive option for public services. However, they will be required to compete for tenders through the public sector procurement process - read about how to tender for contracts in the Northern Ireland public sector.
There are a wide variety of opportunities in the delivery of public services, where social enterprises work in partnership with government, including:
- the health and social care sector
- fostering and adoption
- transport services
- refuse collection/recycling
- sports and leisure services
eSourcing NI is an electronic tendering site which allows you to access the latest public procurement opportunities in Northern Ireland.
Social Enterprise NI (SE NI) has an online directory listing social enterprises in Northern Ireland where you can find out about the activities of individual businesses. To access the complete directory, you need SENI membership - find out how to become a member.
Benefits of public sector contracts
Public sector organisations are stable customers who pay promptly and within agreed contract terms and due to the public procurement process you can be assured contacts are awarded in a fair and transparent way.
Barriers facing social enterprises competing for public service contracts
One of the main barriers facing social enterprises when competing for public service contracts is resource capability - will you be able to deliver on the requirements of the contract? Also will the contract allow you to meet your goals and social purpose?
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Support for social enterprises in Northern Ireland
A range of support to help social entrepreneurs realise their vision and run their social enterprise.
As well as the mainstream support available to all business start-ups there are some initiatives designed for social entrepreneurs.
Social Enterprise NI is a central meeting point for social enterprises in Northern Ireland. It provides a platform for collaboration and knowledge sharing. You can also keep track of the latest events and news relating to social enterprises.
If you are not a Social Enterprise NI member - you can apply for membership to access new business opportunities, network with social enterprise leaders, share best practice, collaborate with like-minded organisations, and receive advice and guidance. Read more on how to become a SENI member.
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Checklist: starting a social enterprise
A checklist of key questions you should consider to help you succeed when setting up a social enterprise
Before setting up a social enterprise, you might want to ask yourself the following questions to see if you are ready and whether a social enterprise is right for you:
- Have you considered what legal form your social enterprise is going to take? Options include unincorporated associations, trusts, limited companies, industrial and provident societies, Community Interest Companies and charitable incorporated organisations. For more information about social enterprise legal structures see choose the right structure for your social enterprise.
- Have you explored all the start-up support options available to you and your social enterprise? See support for social enterprises in Northern Ireland.
- Are you completely committed to the social and/or environmental aims of the company?
- Have you thought about how you will finance the social enterprise, both at start-up and during periods of growth? If you are using your own money, will you be able to survive while the business finds its feet? See find and manage the money.
- Do you have a viable business idea - ie is there a market for your service or product? Read about how to research and develop your business ideas, new products and services.
- Have you considered how you will research your customers, or engage with your stakeholders? See develop a sales and marketing strategy.
- Will you require the services of professionals such as an accountant or solicitor? For further information about working with professionals see use professional services.
- Will you need to employ staff in your social enterprise and do you know the requirements of becoming an employer? Find out more about how to hire staff.
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Start a social enterprise
Starting a social enterprise - SlackPress (video)
How SlackPress developed into a self-sufficient social enterprise that engages with the local community
Simon Black, co-founder of SlackPress, discusses how the SlackPress team created a social enterprise.
SlackPress is a media production social enterprise specialising in creative design. SlackPress works with community groups, other social enterprises, charities and corporate businesses to help them develop media content for DVDs, websites and social networks.
Here, Simon explains how SlackPress developed into a self-sufficient social enterprise that successfully engages with the local community.
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Start a social enterprise
Here's how we run a social enterprise - Loaf Catering (video)
How Loaf Catering operates as a social enterprise, generates income and engages with the local community
Loaf Catering is a social enterprise that was developed in 2007 to provide jobs and training opportunities for people with learning disabilities and autism. The company focuses on delivering under its strapline 'food with purpose'.
With the support of its parent organisation the NOW Group, Loaf Catering has grown to an enterprise that includes four cafés, a catering academy and an online shop.
Maeve Monaghan, Chief Executive of the NOW Group, explains how Loaf Catering operates as a business, generates income and engages with the local community.
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Start a social enterprise
Here’s how we run a successful social enterprise business - Storybox
Rachel McIlgorm highlights the benefits of being a social enterprise and how it plays a crucial role in the business's success.
Storybox, a Belfast-based social enterprise, sources and sells ethical gifts from local makers, social enterprises, and sustainable brands.
In addition to its online and physical shop, Storybox hosts workshops, classes, and events in its space, creating a hub for purpose-driven businesses to connect, collaborate, and thrive.
Storybox founder, Rachel McIlgorm, explains how being a social enterprise benefits and drives the business's success.
Why I chose to be a social enterprise
"I created Storybox to combine my passion for supporting local businesses with giving back to the community. I wanted to create gifts that felt meaningful and carried a positive impact."
"The social enterprise model felt like the right fit from the start. It aligns with my values of making conscious business choices and encouraging others to do the same. We set up Storybox legally as a social enterprise to hold the business and our future team accountable as we grow. "
"After researching different options, I decided to set up Storybox as a Community Interest Company (CIC). This structure made the most sense, allowing us to reinvest profits into our social mission while still operating as a business."
"As a social enterprise, Storybox focuses on more than selling products. We encourage thoughtful gifting and bring people together to share stories. Whether browsing online, visiting the shop, or joining a community event or workshop, we aim to create connections and make a positive impact."
Advantages and challenges of running a social enterprise
"Running Storybox as a social enterprise delivers a powerful ripple effect with every order - we support local businesses, boost social awareness, and contribute to charities. The knowledge that we've built our business on something greater than simply selling products makes all the difference."
"With the growing demand for ethical and sustainable options, our social enterprise status helps us draw customers who want their purchases to reflect their core values."
"We prioritise balancing profit and purpose in every aspect of our business. From selecting suppliers to setting fair prices, each decision must align with our social mission. We also actively cultivate relationships with like-minded partners and ensure transparency regarding our charitable contributions."
"Partnering with charities allows us to give back to causes that mean a lot to us. It’s not just about donating proceeds – it’s about raising awareness and using our platform to highlight the incredible work these organisations do. We've donated to Friends of the Earth NI and PIPS Suicide Prevention Ireland. We're proud of what we've achieved and hope to continue growing our contributions."
"The main things we look for in the products we sell are quality, sustainability, ethical production, and whether the brand shares our commitment to social impact. Customers can choose from our pre-made gift boxes or customise their own through our ‘Build a Box’ feature. It's important to us to include a variety of businesses – from those with diverse backgrounds to those supporting different causes – so every box tells a bigger story about the brilliant makers and local businesses doing good work."
"Social enterprises often face additional challenges when accessing finance because there isn't always the same level of understanding or tailored support available. Securing funding can be harder while staying true to both commercial and social impact goals."
Support and funding
"My journey benefited from invaluable support provided by Work West and Social Enterprise NI, including mentoring and publicity. The council and the Housing Executive gave us small but important grants, which allowed us to move forward. Every bit of funding helped us grow steadily. I focus on slow and sustainable growth and am happy to maintain this pace."
"Other small business owners offered significant support. Those casual meet-ups, chats, and coffees have been crucial; I honestly don't think the business would be where it is now without them."
Success and growth
"Support networks and funding opportunities greatly contributed to the growth and success of Storybox."
"Initially, I only dreamed of Storybox's potential, never imagining a physical shop."
"Expanding from an online business to moving to Portview Trade Centre has opened up brilliant opportunities to collaborate with other local businesses on site. We now host at least five monthly workshops and pop-up events, from painting and cake decorating to cross-community crafts and book launches, to bring people together, while also showcasing products from Portview-based makers in our gift boxes."
"Having a physical shop has given customers the chance to see the products and meet the people behind the brand, which brings the Storybox story to life in a much more profound way. It’s also allowed us to offer a more personal experience and build stronger relationships with the local community. I’ve developed a close relationship with my suppliers, and I genuinely love sharing their stories with customers. The impact becomes real when you witness customers’ reactions."
"Our shop offers a welcoming, inclusive space. Local residents appreciate having a community hub on Newtownards Road. Supporting charities like PIPS Suicide Prevention Ireland encourages customers to share their personal experiences and how these charities have helped them."
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Financial schemes available for social enterprises in Northern Ireland
In this guide:
- Financial support for social enterprises in Northern Ireland
- Prepare your social enterprise for funding
- Explore funding sources for social enterprises
- How to approach funding for your social enterprise
- Financial schemes available for social enterprises in Northern Ireland
- Funding and support resources for social enterprises
- Tips for social enterprise success
- Using mixed funding to support a sustainable social enterprise - Mediation Northern Ireland
- Managing finance to support long-term social enterprise growth - Compass Advocacy Network
Prepare your social enterprise for funding
Prepare your social enterprise for funding with clear missions, business plans, impact tools, and strategic partnerships.
Preparing your social enterprise for funding starts with understanding what funders need to see. Whether you are applying for grants, social investment, community finance or crowdfunding, strong foundations help demonstrate that you know your mission, your market and your financial position.
Taking time to prepare will strengthen your funding applications and make it easier for funders to recognise your potential and the impact their support will help you achieve.
A well‑prepared social enterprise can show:
- who you are – your social mission, values, legal structure and the issue you aim to address
- what you do – the activities you deliver and the evidence of impact you can demonstrate
- how you operate – your business model, finances, governance and long‑term plans
Define your social mission and measure impact
Your social mission is the purpose of your enterprise — the change you aim to create and why your work matters. Funders expect this mission to be linked to measurable outcomes, clear indicators and evidence of impact.
Be specific about:
- the issue you’re addressing and who benefits
- the outcomes and indicators you intend to track
- how you collect, analyse and use data to improve performance
Gathering impact evidence, such as testimonials, case studies or before‑and‑after data, helps funders see the difference your work makes.
Develop a clear and realistic business plan
A business plan sets out your aims, market research, products or services, income streams, financial forecasts and social impact metrics. It helps you test ideas, plan your growth and demonstrate how funding will support long‑term sustainability rather than short‑term survival.
A strong business plan should include:
- your value proposition – what makes your enterprise unique and valuable
- your target customers, pricing and market position
- a realistic route to long‑term financial viability
Using templates or checklists can help you structure your plan, and simple impact frameworks allow you to track performance. Creating a short funding summary or pitch based on your plan makes it easier to apply to different funders’ application formats.
Strengthen your governance and operational systems
Good governance shows funders your organisation is well‑run and capable of managing funding responsibly.
This includes having:
- a board with a diverse range of skills
- up‑to‑date policies (for example, safeguarding and data protection)
- clear leadership roles and decision‑making processes
Strong internal operations — such as staff structures, management processes and financial systems — help demonstrate that your social enterprise can deliver projects effectively.
It’s important to provide:
- recent accounts and budgets
- cashflow forecasts
- an overview of key risks and how you plan manage them
Having a mix of income sources — for example trading, grants and contracts — also shows financial stability and reduces reliance on a single funding stream.
Understand and meet funder expectations
Funders want to understand how your business model balances financial sustainability with social impact. A two‑ to three‑year growth plan can help demonstrate clear milestones, KPIs and risk management.
Research the funding landscape to find opportunities aligned with your mission. Different funders prioritise different themes, such as community development, environmental impact or health and well‑being.
Funding options may include:
- social investors
- charitable trusts or foundations
- local authority or regional funds
- community finance providers
Simple customer relationship management (CRM) tools, project reporting systems and financial software can help you track and prepare the reports funders require.
Build strong connections and strategic partnerships
Partnerships can strengthen your funding applications by showing collaboration and shared outcomes. Working with complementary organisations can expand your reach and improve impact.
You can include letters of support, partnership agreements or joint working statements to show collaboration and shared commitment to impact.
An investor‑ready pitch or proposal can help you communicate your organisation clearly and concisely.
Your pitch or proposal should summarise:
- your mission and the problem you aim to solve
- your solution and supporting impact evidence
- your business model and financial forecasts
- the team delivering the work
- the funding you are seeking and how it will be used
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Explore funding sources for social enterprises
Social enterprises can blend grants, loans, investment and crowdfunding to grow sustainably and stay aligned to mission and impact.
Social enterprises can access a mix of personal, grant, loan and investment finance at different stages of growth. Developing a clear funding strategy helps you match the right type of finance to your mission, legal structure and long-term plans.
Use personal resources and networks
Many social enterprises start with personal savings or financial support from friends and family. This can be a straightforward way to fund early activity, but it also carries personal and relational risk.
Consider:
- Only invest what you can afford to lose
- Putting agreements in writing when borrowing from friends or relatives
- Being open about repayment expectations to avoid misunderstandings
Apply for grants
Grants are non-repayable funds from charities, trusts, government organisations and foundations. They typically support specific projects, community needs or social outcome.
Grant applications often have strict deadlines and eligibility requirements, so planning is essential.
The Northern Ireland business support finder is a searchable database that helps you find publicly-funded and not-for-profit support you may be eligible for.
Access loans and social lending options
Banks are becoming more familiar with the social enterprise model. When approaching a lender, present a clear business plan, cashflow forecast and a realistic repayment strategy.
You can also consider social lenders or community finance providers, who may offer more flexible terms and place greater value on social impact. All lenders will expect repayment, so ensure your funding needs and repayment plan are clearly communicated.
Traditional banks are becoming more familiar with the social enterprise model. When approaching a lender, present a clear business plan, cashflow forecast and a realistic repayment strategy.
Use equity and social investment
If your organisation's structure allows, you may be able to raise finance by selling shares to investors. Social investment combines financial return with measurable social or environmental outcomes.
Purpose-driven venture capital funds and angel investors increasingly support organisations with strong missions and impact frameworks. Some invest through dedicated impact funds that assess both profit and community benefit.
Consider crowdfunding and community finance
Crowdfunding platforms allow you to receive smaller contributions from a large number of people while building community support around your project or enterprise.
Options include:
- Reward‑based crowdfunding – supporters receive a product or benefit
- Equity crowdfunding – available to some social enterprises, depending on legal structure
- Community shares – enabling local people to invest directly in community‑based organisations
- Peer‑to‑peer lending – individuals lending money to your enterprise through regulated platforms
Government and publicly-funded support
National and local government bodies sometimes offer grants, loans, and support for social enterprises.
Sources include:
- Go Succeed – Northern Ireland’s business support service
- Shared Island Fund and the International Fund for Ireland – support for cross-border or community-focused projects.
- Local councils – short-term funding calls, programmes and business support. Find your local council in Northern Ireland.
Access start-up accelerators and incubators
Accelerators and incubators support early‑stage social enterprises by offering training, mentorship, network access and, in some cases, seed funding. Examples include trusts and foundations that nurture early-stage social businesses.
These programmes can help refine your business model and prepare you for future funding.
Develop corporate and philanthropic partnerships
Partnerships with businesses and philanthropic organisations may not always offer direct financial investment. However, they can provide valuable non‑financial support such as:
- Pro bono expertise
- Mentoring and leadership development
- Access to networks, customers or supply chains
Diversify and blend your income sources
A sustainable social enterprise doesn’t rely on one source of funding. Building a balanced mix of income streams increases your stability, reduces risk, and strengthens your appeal to funders.
Consider combining different income sources to create a funding blend. For example, trading income might sustain your day-to-day operations, while grants could fund innovation or pilot projects.
Discover how the Workspace Group expanded their social enterprise through strategic business diversification.
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How to approach funding for your social enterprise
Social enterprise funding requires clarity, strong relationships, proven impact, and a confident funding proposal.
Securing funding becomes is easier when your social enterprise plans, builds trust and can show clear, measurable impact. Funders want to see that you understand their priorities, can deliver what you promise, and manage money responsibly. The steps below can help you strengthen your approach and improve your chances of success.
Research funders and check eligibility
Every funder has specific criteria. Before applying, check whether your organisation meets the requirements. Some grants target particular communities, themes or organisation types, such as charities, cooperatives or early-stage enterprises.
To respond quickly when opportunities arise, keep key documents up to date, including your:
- business plan
- financial accounts
- impact data and case studies
Build strong relationships and networks
Strong relationships help you hear about funding earlier, access advice, and demonstrate credibility. Funders are more likely to support organisations they know and trust.
Ways to build your network include:
- joining sector networks and attending events (use the Events Finder to search for opportunities)
- forming partnerships with other social entrepreneurs
- engaging with funders before applying — share updates, invite them to site visits and attend briefing events
Measure and demonstrate your social impact
Impact evidence is essential for both grant funders and social investors. They need to see measurable change and alignment with their priorities.
Track and report:
- outcomes such as employability, environmental impact, or cost-of-living support
- how your outcomes link to the funder’s goals
- regular impact updates, case studies and testimonials
- feedback from service users and partners
Impact reporting helps you demonstrate the value of your work and strengthens future applications.
Show operational and financial confidence
Funders need reassurance that their support will be well managed. Strong governance, effective systems and robust finances build confidence in your organisation.
To put this into practice, make sure your social enterprise can:
- maintain a skilled and diverse board
- provide accurate financial forecasts and up-to-date accounts
- evidence relevant leadership experience
- show clear policies safeguarding, risk management and data protection
- use monitoring systems to track performance and delivery
Set achievable goals and avoid overpromising
Ambition attracts funders — but only if your goals are realistic. Set achievable milestones and KPIs, explain potential risks and how you will manage them. Avoid overpromising what funding can deliver and be transparent about limitations.
Be clear and specific about your funding ask
When approaching a funder, be specific, concise, and transparent. They will want to know:
- how much funding you need
- what the money will be used for
- what outcomes it will deliver
- how you will measure success
Clear asks make it easier for funders to assess alignment with their objectives.
Match your proposal to the right funder
Not every funder is suitable for every project. Research each funder’s priorities, target groups and past funding decisions. Apply only where there is a strong alignment with your mission and outcomes.
Tailor each application:
- reflect the funder’s language and focus areas
- avoid sending generic proposals to multiple funders
- highlight where your work aligns with their priorities
Build a strong funding narrative
A compelling funding narrative helps funders understand why your organisation matters and how their support will create impact.
A strong narrative is:
- simple – clearly explains your mission in clear, plain language
- emotional – shares real stories of people or communities who benefit
- evidence-based – uses data and outcomes to support claims
- future-focused – shows what the funding will enable you to achieve next
Choose funding that aligns with your development stage
Your funding needs will change as your social enterprise grows. Different funders specialise in different stages.
Early-stage funding options
At early stage, you are developing and testing your idea. You may need start‑up or proof‑of‑concept funding. Common support sources include:
- small grants
- seed funding
- early‑stage social investment
Growth-stage funding options
When your organisation is ready to scale — for example by hiring staff, expanding services or entering new markets — your funding needs will change. Options may include:
- social investment loans
- repayable grants
- corporate partnerships
- public contracts
Mature-stage funding options
Established social enterprises may focus on innovation or diversification, such as developing new services or expanding into new regions. At this level, higher‑value or more flexible finance options include:
- larger loans
- equity‑like investment products
- blended finance packages
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Financial schemes available for social enterprises in Northern Ireland
Financial schemes and support available to start or grow your social enterprise.
A wide range of financial schemes and support programmes are available to help social enterprises start, grow and increase their impact.
Current support schemes for launching and expanding social enterprises include:
Community Festival Funding Grant Aid Programme 2026-28
Funding of up to £5,000 is available for a one-year grant, or up to £10,000 for a two-year grant to community, voluntary or charitable organisations for their community festivals.
Find out more about the Community Festival Funding Grant Aid Programme 2026-28.
Children’s Alliance Funding
Grants of up to £15,000 are open to UK not-for-profit organisations delivering activities for young people.
Find out more about the Children’s Alliance Funding.
Rowntree’s Free the Fund Community Grant Programme
Grants for organisations running activities that contribute to community wellbeing.
Find out more about the Rowntree’s Free the Fund Community Grant Programme.
RiSE
The Unlocking the Potential of Rural Innovation and Social Enterprise (RiSE) project is a cross-border initiative designed to help rural communities discover how social enterprises can drive sustainability and growth.
Participating groups will share knowledge and gain practical support in areas such as income generation, sustainability, and expanding access to community services.
Find out more about the RiSE.
Seeding Grants
Grants to assist with set up, programme and running costs of newly formed community/voluntary groups.
Find out more about the Seeding Grants.
Community Bursary Scheme 2025/26
The Community Bursary Scheme supports individuals to access routes to community development/education, sports, music, language and/or culture opportunities.
Find out more about the Community Bursary Scheme 2025/26.
Connect Fund
The Connect Fund offers up to £1 million to support partnerships between Northern Ireland and the rest of the UK. It aims to tackle shared challenges and create new opportunities that benefit communities in Northern Ireland.
Applicants can bid for projects from £300 to £50,000. Funding can be provided for both standalone projects and for a more recurrent project.
Find out more about the Connect Fund.
Grants for Good
The programme offers unrestricted funds that organisations that are making a big impact on communities, people, or the environment. Funding can be used for any of their costs, including core running costs.
Find out more about the Grants for Good.
Funding Futures Programme
The Funding Futures Programme aims to harness the power of young people to find solutions for those who have been sidelined by the financial system.
Through funding and a package of support, the programme will give young people the power to make their communities fairer places to live.
Find out more about the Funding Futures Programme.
Social Enterprise Thematic Programme
Support is offered for social enterprises to elevate their skills through one-on-one mentoring and online workshops, focusing on fundraising, digital marketing, and social impact planning.
Find out more about the Social Enterprise Thematic Programme.
Social Enterprise Bootcamp
Bespoke mentoring and exclusive workshops is provided to help enhance the skills of social enterprises which are actively trading with ambitions to grow.
Find out more about the Social Enterprise Bootcamp.
Social Enterprise and Co-operative Support
Assistance is available for individuals or groups interested in starting a new social enterprise or co-operative, or for organisations currently relying on funding and wanting to explore moving to a social enterprise or co-operative model.
Find out more about the Social Enterprise and Co-operative Support.
Growth Impact Fund
The Growth Impact Fund is for all social purpose organisations operating in consumer business, education and learning, employment and training, and health and social care.
Find out more about the Growth Impact Fund.
Harnessing Heritage Programme
The Architectural Heritage Fund (AHF) helps communities across the UK find enterprising new ways to revitalise old buildings through advice, grants, and social investment loans.
Find out more about the Harnessing Heritage Programme.
Village Catalyst Programme
The Architectural Heritage Fund (AHF) funds the Village Catalyst Programme, an innovative partnership scheme aiming to help target rural poverty and social isolation via the reuse of historic buildings.
Find out more about the Village Catalyst Programme.
Millennium Awards Trust
The Millennium Awards are open to any social entrepreneur aged 16 years and older tackling a range of social issues.
Find out more about the Millennium Awards Trust.
National Lottery Awards for All Northern Ireland
The National Lottery Awards for All Northern Ireland provides funding from £300 to £20,000 to support community-led projects for up to two years.
Find out more about the National Lottery Awards for All Northern Ireland.
Community Finance Ireland Loan
The Community Finance Ireland Loan is available to social enterprises, community projects and sports clubs across all of Ireland.
Find out more about the Community Finance Ireland Loan.
PEACEPLUS Change Maker Funding Programme
Funding to support the implementation of projects through a small grants programme.
Various organisations are eligible to apply, including voluntary sector organisations. Organisations that operate for private profit are not eligible to apply.
Find out more about the PEACEPLUS Change Maker Funding Programme.
Open Grants Programme
The Clothworkers' Foundation now accept applications for the Open Grants Programme, open to UK registered charities, Community Interest Companies (CICs), social enterprises and other registered UK not-for-profit organisations.
Find out more about the Open Grants Programme.
Business finance and support finder
Use the Northern Ireland Business Support Finder to identify publicly funded support tailored to your needs. It lists grants, loans, advice services and other forms of assistance.
Search the Northern Ireland business support finder.
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Funding and support resources for social enterprises
Funding and support resources to help social enterprises secure finance at every stage of development.
A wide range of funding and support resources can help social enterprises secure finance at every stage of development. Grants, loans and advisory programmes can help you start, stabilise and grow your organisation. Because each scheme has specific criteria, matching your needs to the right opportunity increases your chances of success.
Below is a summary of organisations offering regular support and the types of assistance available.
Grants and programme funding for social enterprises
- The Arts Council of Northern Ireland provides programme and project funding for organisations using arts and culture to deliver social, educational or community outcomes.
- The Community Action Network (CAN) operates social investment programmes designed to address financial and management challenges of social enterprises. Support can include a mix of grants and tailored business assistance.
- Innovate UK focuses on innovation and R&D‑type activity. Social enterprises with innovative products or services may sometimes be able to access grant or blended finance competitions.
- The National Lottery Community Fund offers small grants to voluntary, community and social enterprise organisations for projects that benefit people and communities. Funding can support activities, equipment, minor refurbishment and organisational development.
- UnLtd is a UK‑wide foundation that finds, funds and supports social entrepreneurs. It typically offers staged cash awards alongside personal development and mentoring.
Loans, social investment and finance options
- Invest NI manages several funds aimed at SMEs with growth potential. Some may be open to social enterprises that meet commercial and growth-focused criteria.
- NI Small Business Loan Fund provides smaller, flexible loans to businesses that cannot fully access traditional bank finance. Eligible social enterprises can use these loans for working capital, equipment or growth‑related costs.
- Social Capital Loan Scheme provides repayable finance for voluntary, community and social enterprise organisations in Northern Ireland for capital and development projects. Loans are typically more flexible than commercial lending.
- Community Finance Ireland is a specialist social lender for community and social economy organisations across Ireland. Finance can help with premises, equipment, working capital and project development, often combined with guidance.
- NatWest Social & Community Capital is a charitable investor providing unsecured loans to charities and social enterprises that struggle to access mainstream bank finance.
- Angel Investment Network and other equity investors match ventures with individual investors willing to provide equity or convertible loans, usually in return for a stake and future growth potential.
Advice, networks and support organisations
- Social Enterprise NI is a central meeting point for social enterprises in Northern Ireland offering a platform for collaboration and knowledge sharing. You can also keep track of the latest events and news relating to social enterprises.
- Go Succeed provides business support across Northern Ireland, including one‑to‑one advice, workshops and mentoring for start-ups and growing businesses.
- School for Social Entrepreneurs (SSE) runs structured learning programmes for social entrepreneurs across the UK, including start‑up and scale‑up courses.
- Social Enterprise UK is the UK‑wide membership body for social enterprises, offering representation, research, campaigns and networking opportunities.
- Enterprise NI provides start‑up and early‑growth support through a regional network offering workshops, advice and finance signposting.
Government policy, guidance and sector reports
Department for the Economy (DfE) leads on social economy policy for Northern Ireland and sets out the overall strategy, priorities and partnership activity that support the social economy across the region.
Northern Ireland Social Enterprise Sector Report 2025 presents data on the size, contribution and characteristics of the NI social enterprise sector.
NI Assembly Briefing (2025) provides an independent analysis of the NI social enterprise sector for MLAs, including challenges facing the sector and policy options.
Cabinet Office encourages public bodies to embed social value in procurement, creating market opportunities in which social impact contributes to tender scoring.
UK finance schemes and commercial lending
British Business Bank operates UK‑wide guarantee and investment schemes through accredited partner lenders. While its products are not social‑enterprise‑specific, organisations structured as companies may be able to access support indirectly through participating banks and funds, such as Start Up Loans or growth finance programmes.
Commercial lending through mainstream commercial banks usually does not offer social‑enterprise‑specific products, but some trading social enterprises may still be eligible for standard business lending if their business model demonstrates commercial viability.
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Tips for social enterprise success
Practical tips to help social enterprises plan, manage finances and measure impact.
Running a social enterprise can be rewarding, but securing funding is highly competitive.
Follow these tips to sharpen your purpose, build a resilient business model, and present a stronger case to potential funders:
- Define your purpose. Be clear about what you want to achieve, who you support, and why your work matters. Funders need to understand the problem you are tackling and the difference your organisation makes.
- Stay focused. Focus on one or two core problems where you can deliver clear and measurable impact. Avoid overstretching your resources and diluting your mission.
- Understand your market and beneficiaries. Research your customers, beneficiaries and competitors. Check there is real demand for your product or service and be clear about who will pay for them, and why they will choose your organisations.
- Align your activities to your mission. Ensure that your day-to-day activities support your social goals. Funders look for a strong connection between what you do and the impact you claim to deliver.
- Develop sustainable income streams. Design income streams that can continue over time to support your mission. Reinvest profits back into the organisation to strengthen long-term sustainability.
- Keep your business plan simple and realistic. Create a short, realistic business plan outlining your mission, market, finances and impact. Treat it as a live document — test your ideas, gather feedback and refine your plan as you learn.
- Stay on top of your finances. Monitor your budget, cashflow and funding needs from the start. Understanding your financial position helps you plan effectively and reassures funders.
- Diversify your income sources. Avoid relying on a single grant, contract or customer. Aim for a balanced mix of trading income, contracts and grants to reduce risk and build resilience.
- Be selective about funding. Do not apply for every funding opportunity. Focus on funders whose priorities match your mission, stage of development and capacity to deliver.
- Pay yourself fairly. Plan to pay yourself a reasonable salary when viable. Fair pay supports retention, motivation and long‑term organisational health.
- Measure and demonstrate your impact. Track a small number of meaningful indicators that show the social change you create. Use impact data, case studies and feedback in your applications, reporting and communications.
- Build strong governance and leadership. Set clear roles and responsibilities for leaders, staff and volunteers. Establish a board or advisory group with relevant skills to provide oversight, support and constructive challenge.
- Choose the right legal structure for your enterprise. Select a legal structure that fits your mission, trading plans and governance needs. Your legal form will affect how you raise finance, distribute profits and report to regulators.
- Find a mentor and build the right team. Seek guidance from someone experienced in social enterprise or your sector. Build a team that shares your mission and brings complementary skills.
- Tell your story and engage with networks. Use clear, accessible language to explain who you are, what you do and why it matters. Treat marketing and sales as tools to grow your impact. Join local and national social enterprise networks to build partnerships and connect.
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Financial support for social enterprises in Northern Ireland
Using mixed funding to support a sustainable social enterprise - Mediation Northern Ireland
Operations Director, Rob Colwell, explains how Mediation NI has maintained a mission‑led approach while leveraging social finance investment to scale up a social enterprise model.
Mediation Northern Ireland (Mediation NI) is a mediation development social enterprise established in 1991 to create safe, structured spaces where conflict can be addressed constructively.
Working across the public, private and community sectors, the organisation provides mediation, accredited training, supervision and organisational support. Its work helps individuals, teams and communities address conflict early and build long‑term capacity to manage it effectively.
Rob Colwell, Operations Director, explains how Mediation NI has maintained a mission‑led approach while strengthening its financial resilience.
Supporting dialogue in a changing landscape
“We were founded during the conflict in Northern Ireland to provide neutral, structured dialogue across political and community divides. As society changed, conflict began to surface more often in workplaces, organisations and everyday community life. In response, we shifted from delivering mediation directly to building mediative capacity through training, supervision, leadership development and organisational support.”
Building a sustainable income model
“For funding in our early years, we relied heavily on peacebuilding and reconciliation grants. They were essential, but their cyclical nature made long‑term planning difficult. Over time, we diversified our income by combining grants, earned income and — when appropriate — social finance. This balance has helped us stabilise and grow."
“Grants remain important for community peacebuilding and preventative work. Revenue‑generating services, such as workplace mediation, accredited training and tendered public‑sector programmes, give us unrestricted income that reduces reliance on grant cycles. Social finance sits between the two, supporting growth and infrastructure where other funding routes are less suitable."
“Our ethos doesn’t change depending on who pays. We focus fee‑based work on public and private sector clients who can fund high‑quality support, allowing us to reinvest surpluses into our wider peacebuilding activities. Strong governance underpins all of this. Our Senior Management Team and Board monitor sustainability and risk throughout the year, with support from our Finance and Risk Committee. Social finance repayments are modelled conservatively and reviewed regularly — sustainability is something we practise continuously, not occasionally.”
Using social finance to support growth
“An example of seeking social finance support was when we approached Community Finance Ireland after identifying a strategic opportunity requiring upfront investment. Growing our earned‑income activity meant improving capacity, upgrading systems and modernising our workspace — areas that short‑term grants or commercial loans couldn’t address."
“Social finance gave us the flexibility and support we needed. It allowed us to refurbish our premises for the first time in almost 20 years, creating a professional, welcoming environment for mediation, particularly for sensitive or complex conversations. It also enabled us to strengthen business development, shifting from reactive to proactive engagement with clients. As a result, we increased outreach, expanded earned income and reduced dependence on restricted grants."
“From the beginning, Community Finance Ireland took an open, supportive approach. Social finance works best when it unlocks opportunity or removes a barrier — not when it creates long‑term dependency.”
Overcoming key challenges
“Like many social enterprises, we sit in the middle ground between charity and business. Our specialist work doesn’t always align neatly with common funding themes, so we often need to explain how our outcomes contribute to wider social impact."
“Measuring our impact is another challenge because mediation is confidential. Success can be a dispute that never escalates or a relationship that quietly stabilises. These outcomes matter deeply but aren’t always easy to quantify or share."
“We also encounter the expectation that conflict resolution should be free at the point of delivery. To remain sustainable, we need to explain the value of early intervention and the cost of delaying action. To address these challenges, we have strengthened our narrative, improved how we communicate our value and continued to diversify income streams. We now present our impact in ways that are meaningful, credible and respectful of confidentiality.”
Recognition and looking ahead
“We were honoured to be named Social Enterprise of the Year 2025. It was a significant recognition of our governance, standards and delivery. It also confirmed that strong financial discipline and meaningful social impact can absolutely work together."
“Looking ahead, our priority is continuing to strengthen long‑term resilience while increasing our impact. We plan to expand our earned‑income activity in workplace mediation and training to further reduce reliance on restricted grants. At the same time, we remain committed to accessible community and peacebuilding programmes. A stronger earned‑income base gives us the freedom to invest where we can make the greatest difference."
“Our goal is to stay mission‑led, financially disciplined and sustainable in a changing funding environment.”
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Financial support for social enterprises in Northern Ireland
Managing finance to support long-term social enterprise growth - Compass Advocacy Network
Janet Schofield, Chief Executive, describes how CAN has diversified its services, improved its financial resilience and applied social investment to support long‑term growth.
Compass Advocacy Network (CAN) is a social enterprise supporting people with learning disabilities, autism and additional needs across Ballymoney, Ballymena and Coleraine. Established over 30 years ago, the organisation has grown from a small grassroots advocacy project into a multi-site provider while remaining firmly rooted in its mission to enhance lives and create meaningful change.
Janet Schofield, Chief Executive, explains how CAN has adapted its services, strengthened its finances and used social investment to build long-term stability.
Growth shaped by the people we support
"CAN began with a commitment to inclusion at a time when many people with learning disabilities lived isolated lives in institutional settings. When I joined in 2005, we had three members of staff. Today, we employ 36 people and support more than 550 adults and children with learning disabilities, autism, and other forms of neurodiversity, along with their families and carers."
"Our services have expanded significantly. We now provide personalised day opportunities, skills development, wellbeing support and community participation. Our social and leisure programmes help people build friendships, confidence and independence, while our short breaks and family support offer essential time to rest and reconnect. Our retail social enterprises – including Previously Loved Boutiques, recycling, and creative ventures – provide meaningful work and progression routes, with accommodation and tourism activities now in development. Alongside this, we deliver health and wellbeing programmes covering healthy lifestyles, relationships, online safety, bereavement and menopause. At any given time, around 15 projects may be active, each shaped directly by the needs and aspirations of the people we support."
Developing a sustainable income model
"In our early years, we relied heavily on short-term grant funding. Over time, we recognised that genuine sustainability meant moving away from the stop-start nature of grants and diversifying our income. Today, we blend statutory contracts, grants, earned income and social investment to fund our work."
"Grants now help us test new ideas and pilot initiatives, such as our health and wellbeing programmes, rather than underpinning core delivery. Every new project includes a clear exit strategy, so people are not left without support when funding ends, and wherever possible, we link people into existing community facilities and organisations instead of building everything around CAN."
"Our social enterprises now generate a growing stream of earned income, which we reinvest directly into services. Statutory contracts fund our core programmes, while social finance is used selectively and only where it is genuinely appropriate. Sustainability also means being honest about costs, so we no longer accept funding for new projects if it does not contribute to essential core functions. We map all income across delivery, governance, finance, HR and long-term investment to maintain a realistic financial picture."
"Strong governance underpins everything we do. We draw on the expertise of our accountant, Finance Subgroup and Board, and we balance safeguarding and compliance with positive risk taking to ensure delivery remains meaningful. We are transparent with funders about the true cost of high-quality provision and are prepared to step away from procurements that would compromise our standards."
Using social finance to purchase Lislagan Farm
"One of our most significant milestones has been the purchase of Lislagan Farm, an 11 acre site that brings services, enterprise, nature and community life together in one inclusive setting. The vision began with a simple question: what would it look like to create a permanent, nature-based hub where people can work, learn, rest and socialise without relying on short-term premises?"
"To make this vision a reality, we needed investment beyond what grant funding could provide. Community Finance Ireland agreed to support the purchase after reviewing our track record, governance and blended income model, structuring the loan to enable sustainable growth rather than pursue unrealistic returns."
"The impact has been significant. Lislagan Farm now hosts day opportunities, enterprise activities, short breaks and large community events, bringing together families, refugees, foster carers, schools and local groups, with our members at the centre. Moving enterprise activity onto the site has opened up new therapeutic, social and vocational opportunities, and ongoing development of the cottage, stables, barn and planned accommodation will further expand employment and services."
"My advice to others considering social finance is to be clear about why you need an asset, how it advances your mission and how you will manage repayments. Stress test your plans, build in a margin for error, and choose a social finance partner that understands the sector and takes a relationship-based approach."
Responding to challenges
"The end of European Social Fund support created uncertainty at a time of rising demand. We responded by being open with staff, funders and our Board, and by adjusting our plans where needed. Diversifying our income helped provide stability, but transparency and trust were just as important."
"Partnerships have always been central to our work. They extend our reach, unlock new opportunities and bring in fresh ideas. At the same time, they require realism, as funding pressures can shift expectations or even turn partners into competitors. Our approach is to stay mission focused, learn from experience and keep moving forward. We work closely with sector bodies, including Social Enterprise Northern Ireland, to guide our approach."
Planning for long-term growth
"Our future priorities include completing the development of Lislagan Farm, strengthening and growing our social enterprises, and advocating for more flexible support for children. We do not plan to expand geographically; instead, we aim to provide holistic, high-quality support to the people and communities we already serve."
"Long-term sustainability will depend on continuing to build blended income streams and reserves so we can manage future uncertainty with confidence. Our growth will remain rooted in co-design, ensuring it genuinely enhances people’s lives rather than becoming an end in itself. We also hope to develop a retirement village, recognising the limited options currently available to people with learning disabilities as they grow older."
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Starting and running a business as a disabled entrepreneur - The Mind Tribe UK
In this guide:
- Starting a business: advice for people with a disability
- The basics of starting a business
- Support for disabled entrepreneurs
- Starting a business when on benefits
- Finance for disabled entrepreneurs
- Starting a business: ongoing training
- Business networks and support for disabled entrepreneurs
- Running a business as an entrepreneur with a disability - Omagh Music Academy (video)
- Starting and running a business as a disabled entrepreneur - The Mind Tribe UK
The basics of starting a business
Simple steps to create a business plan, find customers and decide on a legal structure for your startup business
When starting up a new business, you need to consider a number of factors to ensure the best chance of success.
As well as your product or service, you will need to think about:
- your business name - see choose the right name for your business
- your business structure - see legal structures for businesses - an overview
- your marketing strategy and how you will attract customers - see create your marketing strategy
- how much money you need and how you will finance your business - see business financing options - an overview
For further information see step-by-step guide to starting a business.
Your business plan
Planning and thinking about your business is a necessary process to undertake before, during and after you start.
The headings in a business plan can be simply thought of as a checklist of questions you need to ask to reassure yourself that your venture will work. Writing the plan down is just as important because it helps to clarify your thinking and demonstrates your commitment to move forward. It also identifies where you intend to get to and how you intend to get there - see write a business plan: step-by-step.
Tax and legal issues for start-ups
Once you have decided to start a new business, you need to make sure that you have all of the legal formalities in place.
The following guidance can help:
Finding and keeping your customers
When you start up your new business or become self-employed, you will need to have a clear understanding of what an ideal or typical customer looks like - see market research and market reports.
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Support for disabled entrepreneurs
Learn more about the support agencies and organisations available to help disabled entrepreneurs start a business
For many disabled people, starting a business is a great way to achieve more independence and to realise your full potential. Being your own boss can offer flexibility, control over your working conditions and the freedom to choose hours that suit your circumstances.
After developing a business plan - and a marketing plan if appropriate - the next step is to research your market and seek advice from those with experience. See market research and market reports.
Understanding where you can get money and support at the earliest stage will help you develop your ideas. See business financing options - an overview.
Any new business will find the start-up process and the first few months of trading particularly challenging. For further guidance see:
Support is available to help you with the stages leading up to starting a new business and can even continue once you have set up your business. Support in Northern Ireland includes:
1. Enterprise Agencies
Enterprise Agency advisers are trained to help people with disabilities and can identify appropriate sources of expertise and additional support. Enterprise Northern Ireland provide a list of local enterprise agencies.
When meeting a business adviser, you may want to think about the following:
- Why do you want to start a business?
- What is your business idea?
- What extra resources and support might you need as a disabled person running your own business?
2. Disability employment support and information
nidirect provides employment support information and details of assistance with training and finding work, including self-employment. Work Coaches are based in your local Jobs and Benefit Office or Job Centre.
They can advise on support specifically for disabled people and link into support provided by the Department for Communities Health and Work Support Branch and Work Psychology Services.
3. Disability organisations
Disability organisations also offer support to people with specific disabilities which may be helpful in considering self-employment. Your local Work Coaches in your local Jobs and Benefit Office or Job Centre will be able to direct you to your local disability organisation.
Links to disability organisations to monitor for support opportunities are included in business networks and support for disabled entrepreneurs.
From time to time, specialist agencies or disability sector organisations run workshops, training, or events aimed at the disabled business community and disabled people interested in self-employment.
You may also consider approaching more general support organisations such as:
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Starting a business when on benefits
Starting a business can have an impact on benefits you may receive, learn how you could be affected
If you are set on the idea of running your own business then the first step is careful preparation. Make sure you have planned exactly what you want to do and how to fund it. One of the barriers to self-employment that disabled people have identified is the potential impact on benefits.
Information for people on benefits
In the early stages of considering self-employment you might think about staying on benefits. The Department for Communities through local Jobs and Benefits offices can provide information on how starting your own business may impact on your benefits.
nidirect provide contact details for your local Jobs and Benefits Office/Job Centre.
The Work Coach (Department for Communities) can provide information on the different measures that can help you, depending on which benefits you are currently receiving. Speak to a Work Coach at your local Jobs and Benefits Office/Job Centre about the range of help and support including Travel to Interview Scheme, Job Grant and Return to Work Credit.
Permitted work
Under permitted work rules you can work for up to 16 hours per week and earn up to £195.50 per week without it impacting on benefits. You may be eligible to trade under the permitted work rules for 12 months giving you some time to decide if self-employment is for you.
nidirect provide information about Employment and Support Allowance and information about permitted work while claiming benefits. You can also contact the Employment and Support Allowance Centre on 0800 085 6318.
Working Tax Credit
Once you are ready to come off benefit and work for 16 hours or more, you can apply for Working Tax Credits. These are based on the hours you work and get paid for, or expect to be paid for. You can claim whether you are an employee or a self-employed person. If you have a disability and usually work 16 hours or more a week, you may be able to get extra Working Tax Credit.
Read nidirect's guidance on Working Tax Credits.
Universal Credit
If you are self-employed and claiming Universal Credit, you must report your self-employed earnings at the end of each monthly assessment period. To find more information, get in touch with your work coach. nidirect provides further information on what to do if you are self-employed while claiming Universal Credit.
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Finance for disabled entrepreneurs
Overview of the different funding options available for start-up businesses in Northern Ireland
Getting funding is a big challenge for everyone and there can be extra barriers to overcome for those with disabilities. Essential to raising finance is convincing investors that your business is sound. This means showing that your idea is worth investing in and that you have what it takes to run your own business successfully.
Before approaching a bank or investor make sure you have everything ready to show your idea in its best light - see how to tailor your business plan secure funding.
Credit rating
A bank is likely to run a check on your credit history before agreeing to give you a loan. If you are paying off debts or have had debts in the past, this may affect your options. Tell the bank about them when you apply for a business bank account and make arrangements to pay them off. A bank is more likely to consider your application if you can show that you're trying to overcome past problems.
Sources of finance and guidance
- Banks, just like any other business that provides goods or services, are not allowed to discriminate against disabled people on the ground of disability, so make sure you know your rights beforehand. For example, a bank cannot charge more for Braille or audio information than it would charge for the same content in a standard format.
- The Access to Work (NI) scheme provides grants to employers towards any extra disability related costs. Self-employed disabled people can also get financial assistance and advice on issues such as aids and adaptations, communication support, travel to work or a support worker. Nidirect provides further information on the Access to Work programme.
- The Stelios Philanthropic Foundation, in partnership with the Leonard Cheshire run The Stelios Awards for Disabled Entrepreneurs in the UK. The awards provide cash prizes that can help disabled entrepreneurs with their business ventures. Find out more about the Stelios Disabled Entrepreneur Award.
Other sources of business finance
If you don't want to go down the route of traditional bank finance, there are other options available. For example, you could:
- Use your own savings or personal borrowings to fund the business, particularly if you can't obtain finance or investment from external sources - see advantages and disadvantages of using your own money to start a business.
- Borrow money from family or friends. However, you should carefully consider the risk that they could lose their money if your business fails - see financing from friends and family.
- Aim to attract outside investors - eg by selling shares to business angels or venture capitalists. This can provide short-term finance without the need for repayment, and can also bring in expertise along with funding. However, it usually means giving up shares in your business, and investors may want some control over its management - see shares and shareholders and equity finance.
- Qualify for a grant or government support. These can provide very cheap financing, and often come with business advice or subsidised consultancy. However, there is usually a lot of competition for grant schemes, and you will need to meet various criteria - depending on the scheme - see grants and government support.
- Qualify for a government loan with Enterprise NI's Start-Up Loans scheme.
- If you are finding it difficult to obtain bank finance, you could also consider commercial lenders - such as insurance companies and building societies. You may get a better deal - eg lower interest rates - and they are generally less restrictive.
- You may also be able to raise funds through crowdfunding which raises finance by asking a large number of people each for a small amount of money to invest in your business - see crowdfunding.
For further information see business financing options - an overview.
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Starting a business: ongoing training
Training will support the development of a business, understand the importance of ongoing training
During and after setting up your business, it is important to keep your skills - and those of your staff - up-to-date and competitive. Training can be used to deal with the accessibility issues facing disabled people at work - and may give you greater awareness of the work-related technologies available for disabled people. Training can also be used to develop:
- IT skills
- financial skills
- human resources
- sales skills
Identify those areas in which you need to improve. Make a short list of possible courses and find out whether you might be eligible for any funding. Remember there are numerous courses available so do some research to find the one that suits you.
Training can help you to adopt a positive, open style of communication, and to develop a 'win-win' approach to work relations.
Find out about the support in training your staff.
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Business networks and support for disabled entrepreneurs
A list of organisations and networks that provide support for disabled entrepreneurs
As you begin to establish your business in the market place you will want to keep up to date with the latest industry developments and learn best practice from your peers. Organisations to monitor include:
Disability organisations
- Action Mental Health
- Cedar Foundation
- The Clanrye Group
- Disability Action
- Leonard Cheshire
- Mencap
- Mindwise
- NOW Group
- Royal National Institute of Blind People (RNIB)
- Royal National Institute for Deaf People (RNID)
- Specialisterne NI
- Stepping Stones
- The Orchardville Society
- Ulster Supported Employment Limited (USEL)
Other
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Starting a business: advice for people with a disability
Running a business as an entrepreneur with a disability - Omagh Music Academy (video)
Claire Bowes discusses some of the support and advice available for disabled entrepreneurs to start and run a business
Claire Bowes, owner of Omagh Music Academy discusses the support and advice available to help budding entrepreneurs start their own business.
Claire lost her sight at the age of 15 and, with a lifelong passion for music, decided to start a business that offers a wide range of instrumental and singing lessons for people of all ages and abilities.
Here Claire explains how she used the support and advice available to help her create and run her business successfully.
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Starting a business: advice for people with a disability
Starting and running a business as a disabled entrepreneur - The Mind Tribe UK
Katie Matthews-Furphy, founder of The Mind Tribe UK, shares her experience of starting a social enterprise as a disabled entrepreneur.
The Mind Tribe UK, based in Northern Ireland, offers mental health and well-being training and enterprise support. Its strong focus is on inclusive entrepreneurship and cultivating a growth mindset.
The company founder, Katie Matthews-Furphy, is a multi-award-winning disabled entrepreneur and mental health advocate with experience of living with mental ill health. She leads the delivery of workshops, training programmes, mentoring sessions, and guest talks designed to foster resilience, self-confidence, empathy, a growth mindset, and personal empowerment.
Katie shares her entrepreneurial journey, the challenges, and the valuable lessons she learned along the way.
Using my strengths and learning new skills
"I founded The Mind Tribe UK in 2019 with a vision to create an inclusive space where individuals facing mental health challenges could access tailored guidance, resources, and training."
"My resilience, empathy, and ability to connect with people have been instrumental in shaping The Mind Tribe UK. As a strong advocate for growth mindset development, I integrate this philosophy into all aspects of our work."
"Adapting to new areas and acquiring new skills like marketing, financial management, and technology was crucial. However, recognising areas of need and seeking assistance is equally important. Since working with finances has never been my strength, enlisting the help of an accountant has proven to be a game-changer.”
Challenges and overcoming barriers
"I struggled to find financial support and advice specifically designed for disabled entrepreneurs. As a young, disabled female entrepreneur with a prior bankruptcy, I also lacked the financial history to qualify for many funding options.
"Starting with less than £100 demanded creative solutions and resourcefulness. Fortunately, I received invaluable guidance from mentors and peers within the entrepreneurial ecosystem who recognised my potential and offered encouragement. The peer support network in Northern Ireland is exceptional, fostering a strong sense of community within the business world."
"I prioritised sustainable growth over rapid expansion and recognised the critical importance of self-care for maintaining a healthy business. Managing my chronic autoimmune condition and mental illness requires careful planning and flexibility. I've adapted by implementing flexible schedules, leveraging remote work technologies, and incorporating buffer time into all deadlines. Recognising that some days may require adjustments, I've learned to accept that postponing or cancelling tasks may occasionally be necessary when navigating the demands of both my business and my health."
Building upon personal insights
"My journey with mental illness has empowered me to lead with empathy and prioritise well-being above all else. If we don't prioritise our well-being, we cannot effectively serve our clients or the business. Accepting my limitations has also taught me to be more relaxed, adaptable, and focused on what I can control, finding creative solutions to overcome obstacles."
"These personal experiences have become the cornerstone of The Mind Tribe UK. I sought to build a supportive community and offer specialised training for those feeling isolated by mental health challenges. I understand firsthand the profound impact support can have."
"My challenges have shaped my leadership style and service delivery, fostering empathy and compassion. They also inspired me to develop programmes emphasising resilience, mental well-being, and a growth mindset – essential skills for navigating the pressures of entrepreneurship. Ultimately, these experiences have fuelled my commitment to providing support tailored to individual needs, recognising the limitations of a one-size-fits-all approach."
Business successes
"I am proud of the awards I have received, including being named NI’s Young Entrepreneur of the Year in 2021 and 2022. These accolades validate the significant impact The Mind Tribe UK has had on mental health, well-being, and inclusive entrepreneurship."
"My greatest success, however, is recovering from bankruptcy and rebuilding a thriving business I am passionate about. Today, I can enjoy the rewards of my hard work, including stability and exciting opportunities for future growth."
Vision for the future
"Having lived with mental illness and disability, I strive for The Mind Tribe UK as a leading force in reducing the stigma surrounding mental health and creating an inclusive entrepreneurial ecosystem. I aim to provide tailored support for disabled entrepreneurs and underrepresented groups, ensuring everyone has the opportunity to reach their full potential."
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How to set up a limited company
In this guide:
- Set up a limited company
- How to set up a limited company
- Name your limited company
- Company addresses
- Appoint directors and a company secretary
- Shares and shareholders
- Memorandum and articles of association
- Register your limited company
- Register for Corporation Tax
- Checklist: set up a limited company
How to set up a limited company
To set up a private limited company, register with Companies House, providing a name, address, director, shareholder details, SIC code, and control information.
To set up a private limited company you need to register with Companies House. This is known as 'incorporation'.
You'll need:
- a suitable company name
- an address for the company
- at least one director
- details of the company's shares - you need at least one shareholder
- to check what your SIC code is - this identifies what your company does
You'll also need:
- shareholders to agree to create the company and the written rules (known as 'memorandum and articles of association')
- details of people with significant control over your company, for example anyone with more than 25 per cent shares or voting rights
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Name your limited company
What you can and cannot name your company in the UK, including specific words you need permission to use
You must choose a name for your business if you're setting up a private limited company.
There are different rules for business partnerships and sole traders - see naming your partnership and naming your business as a sole trader.
Your name can't be the same as another registered company's name. If your name is too similar to another company's name you may have to change it if someone makes a complaint.
Your name must usually end in either 'Limited' or 'Ltd'.
Check the Companies House register.
'Same as' company names
'Same as' names include those where the only difference to an existing name is:
- certain punctuation
- certain special characters, for example the 'plus' sign
- a word or character that's similar in appearance or meaning to another from the existing name
- a word or character used commonly in UK company names
For example, 'Hands UK Ltd' and 'Hand's Ltd' are the same as 'Hands Ltd'.
You can only register a 'same as' name if:
- your company is part of the same group as the company or Limited Liability Partnership (LLP) with the existing name
- you have written confirmation that the company or LLP has no objection to your new name
GOV.UK provides further guidance on requirements when naming your company.
'Too like' company names
You may have to change your name if someone complains and Companies House agrees it's 'too like' a name registered before yours.
For example, 'Easy Electrics For You Ltd' is the same as 'EZ Electrix 4U Ltd'
Companies House will contact you if they think your name is too like another - and tell you what to do.
Other rules for company names
Your company name can't be offensive.
Your name also can't contain a 'sensitive' word or expression, or suggest a connection with government or local authorities, unless you get permission.
For example, to use 'Accredited' in your company's name, you need permission from the Department for Business, Energy and Industrial Strategy (BEIS).
GOV.UK outlines which words you need permission to use, and who from.
Trading names
You can trade using a different name from your registered name. This is known as a 'business name'.
Business names must not:
- be the same as an existing trade mark
- include 'limited', 'Ltd', 'limited liability partnership, 'LLP', 'public limited company' or 'plc'
- contain a 'sensitive' word or expression unless you get permission
You'll need to register your name as a trade mark if you want to stop people from trading under your business name.
You can't use another company's trade mark as your business name.
Displaying your company name
There are rules that you must follow when displaying your name on signs, stationery, promotional material and invoices. For example, you must display a sign showing your company name at your registered company address and wherever your business operates. If you're running your business from home, you don't need to display a sign there.
Know the rules you must follow on displaying your company name.
When you don't have to use 'limited' in your company name
You don't have to use 'limited' in your name if your company is a registered charity or limited by guarantee and your articles of association say your company:
- promotes or regulates commerce, art, science, education, religion, charity or any profession
- can't pay its shareholders, for example through dividends
- requires each shareholder to contribute to company assets if it's wound up during their membership, or within a year of them stopping being a shareholder
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Company addresses
What types of addresses can be used as your registered company address including your home address or a PO Box
Your registered office address is where official communications will be sent, for example letters from Companies House.
The address must be:
- a physical address in the UK
- in the same country your company is registered in, for example a company registered in Northern Ireland must have a registered office address in Northern Ireland
You can use a PO Box. You must include a physical address and postcode.
You can use your home address or the address of the person who will manage your Corporation Tax.
Your company address will be publicly available on the online register.
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Appoint directors and a company secretary
Rules for appointing a company director and a company secretary and an overview of their legal responsibilities
Your company must have at least one director. Directors are legally responsible for running the company and making sure company accounts and reports are properly prepared.
A director must be 16 or over and not be disqualified from being a director.
Directors don't have to live in the UK but companies must have a UK registered office address.
Directors' names and addresses are publicly available from Companies House and their identity must be verified. You can stop your home address from appearing on the register if you or your family are at risk of abuse or harm because of your company's work.
Read further guidance on directors' responsibilities.
Appointing company secretaries
You don't need a company secretary for a private limited company. Some companies use them to take on some of the director's responsibilities.
The company secretary can be a director but can't be:
- the company's auditor
- an 'undischarged bankrupt' - unless they have permission from the court
The restrictions placed on a person when they're made bankrupt usually end when they're free from their debts (known as 'discharged'). You can check if someone has been discharged using the Insolvency Register.
Even if you have a company secretary, the directors are legally responsible for the company.
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Shares and shareholders
Working out shares, issuing shares and setting prescribed particulars for shareholders of your limited company
Most limited companies are 'limited by shares'. This means they're owned by shareholders, who have certain rights. For example, directors may need shareholders to vote and agree changes to the company.
Work out your shares
A company limited by shares must have at least one shareholder, who can be a director. If you're the only shareholder, you'll own 100 per cent of the company. There's no maximum number of shareholders.
The price of an individual share can be any value. Shareholders will need to pay for their shares in full if the company has to shut down. You can choose a low share value (for example, £1) to limit the shareholders' liability to a reasonable amount.
Issuing your initial shares
When you register a company, you need to provide information about the shares (known as a 'statement of capital'). This includes:
- the number of shares of each type the company has and their total value - known as the company's 'share capital'
- the names and addresses of all shareholders - known as 'subscribers' or 'members'
For example, a company that issues 500 shares at £1 each has a share capital of £500.
Prescribed particulars
You also need to include information about what rights each type of share (known as 'class') gives the shareholder. This information is known as 'prescribed particulars' and must include:
- what share of dividends they get
- whether they can exchange ('redeem') their shares for money
- whether they can vote on certain company matters
- how many votes they get
For further information see company shares and shareholders.
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Memorandum and articles of association
You must have a memorandum and articles of association in order to register a limited company in the UK
When you register your company, you need:
- a memorandum of association - a legal statement signed by all initial shareholders agreeing to form the company
- articles of association - written rules about running the company agreed by the shareholders, directors and the company secretary
Memorandum of association
You can use the Companies House memorandum of association template. You can't update the memorandum once the company has been registered.
Articles of association
You can use standard articles (known as 'model articles').
You can write your own articles but if you do, you can't register your company online.
Community interest companies
You can't use limited company model articles if you're setting up your legal structure as a community interest company (CIC) - see choose the right structure for your social enterprise.
Use the CIC regulator's model constitutions instead.
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Register your limited company
How to register a company online, by post, using software or appointing someone else to deal with HMRC on your behalf
You can register your company if you have everything you need to set up.
Register your company online
You can register online if your company is limited by shares and uses standard articles of association ('model articles').
It costs £50 and can be paid by debit or credit card. Your company is usually registered within 24 hours.
Register your company by post
You can register by post using form IN01.
Postal applications take eight to ten days and cost £71 (paid by cheque made out to 'Companies House').
Send your application to the address on the form.
Other ways to register your company
You can also register your company:
After you've registered your company
Once the company is registered you'll get a 'certificate of incorporation'. This confirms the company legally exists and shows the company number and date of formation.
You'll also need to register for Corporation Tax within three months of starting to do business.
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Register for Corporation Tax
How to register for Corporation Tax including information you need to provide and how to get a Unique Taxpayer Reference
After you've registered your company with Companies House, you'll need to register it for Corporation Tax.
You'll need to do this within three months of starting to do business. This includes buying, selling, advertising, renting a property and employing someone. You may get a penalty if you register late.
If you are unsure of what counts as starting to do business, see working for yourself.
How to register for Corporation Tax
You'll need your company's 10-digit Unique Taxpayer Reference (UTR) before you register for Corporation Tax online with HMRC.
This is posted to your company address by HMRC, usually within a few days of the company being registered with Companies House (incorporated).
Call the HMRC helpline on Tel: 0300 200 3410 if you didn't get a UTR after registering your company.
Information you'll need to register for Corporation Tax
When registering, you'll need to tell HMRC:
- your company's registration number
- the date you started to do business (your company's first accounting period will start from this date)
- the date your annual accounts are made up to
What happens after registering for Corporation Tax
HMRC will tell you the deadline for paying Corporation Tax.
You'll need to file a Company Tax Return, even if you make a loss or have no Corporation Tax to pay - see GOV.UK information on Company Tax Returns.
Finding your UTR in future
Your 10-digit UTR will be on all letters from HMRC and within HMRC online services. You need it:
- if you contact HMRC about Corporation Tax
- to send your Company Tax Return using commercial software
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Checklist: set up a limited company
A useful list of things you need to do to when setting up a limited company and organisations you need to contact
To set up a limited company there are several things you must do. Make sure that you:
- Appoint a director, who will be legally responsible for running the company and making sure company accounts and reports are properly prepared - see appoint directors and a company secretary.
- Register your business with Companies House - see starting a company or partnership.
- Register for Corporation Tax within three months of starting to do business - see understand corporation tax.
- Obtain any planning permission that you may need from your local council - find your local council in Northern Ireland.
- Obtain any licences or permits that you may need - use the licence finder tool to find out what licences or permits your business may require.
- Contact Land and Property Services to find out whether you need to pay business rates - see business rates: the basics.
- Contact HMRC to register for VAT if you expect to have turnover of more than £85,000 a year - see registering for VAT.
- Register with HMRC for PAYE (Pay As You Earn) if you employ staff - see registering and getting started with PAYE.
- Register with HMRC if you are a contractor or subcontractor in the construction industry - see contractors and the Construction Industry Scheme.
- Set up a financial record-keeping system - see set up a basic record-keeping system.
- Put your name on all your business stationery, including letters, invoices, receipts and cheques - see name your business.
- Set terms and conditions for your customers, such as when your invoices are to be paid - see ensure customers pay you on time.
- Ensure all business insurance requirements are in place - see business insurance: the basics.
It's worth remembering that this is just a start. As you continue in business, you may have other legal and tax issues to bear in mind.
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How to classify business expenses
In this guide:
- Expenses if you're self-employed
- How to classify business expenses
- Office, property and equipment expenses
- Car, van and travel expenses
- Clothing expenses
- Staff expenses
- Reselling goods expenses
- Marketing, entertainment and subscriptions expenses
- Legal and financial costs expenses
- How to claim business expenses
How to classify business expenses
How to categorise and claim expenses costs as allowable expenses or capital allowances to get the most tax benefits.
Understanding the categories of allowable expenses and capital allowances is important for effective financial management.
Allowable expenses cover many operational costs, such as office supplies, travel, and staff salaries. You can use capital allowances for significant purchases. These include equipment and vehicles used in your business. Categorise and claim these costs to get the most tax benefits.
If you work from home specific rules apply.
Costs you can claim as allowable expenses
These include:
- office costs, eg stationery or phone bills
- travel costs, eg fuel, parking, train or bus fares
- clothing expenses, eg uniforms
- staff costs, eg salaries or subcontractor costs
- things you buy to sell on, eg stock or raw materials
- financial costs, eg insurance or bank charges
- costs of your business premises, eg heating, lighting, business rates
- advertising or marketing, eg website costs
Contact the Self Assessment helpline if you're not sure whether a business cost is an allowable expense.
Costs you can claim as capital allowances
If you use traditional accounting, claim capital allowances when you buy something you keep to use in your business, for example:
- equipment
- machinery
- business vehicles, eg cars, vans, lorries
If you use cash basis
If you use cash basis accounting and buy a car for your business, you can claim this as a capital allowance. However, all other items you buy and keep for your business should be claimed as allowable expenses in the normal way.
If you use something for both business and personal reasons
You can only claim allowable expenses for the business costs. For example, your mobile phone bills for the year total £200. Of this, you spend £130 on personal calls and £70 on business. You can claim for £70 of business expenses.
If you work from home
You may be able to claim a proportion of your costs for things like:
- heating
- electricity
- rates
- mortgage interest or rent
- internet and telephone use
You'll need to find a reasonable method of dividing your costs. For example, you could do it by the number of rooms you use for business or the amount of time you work from home.
Simplified expenses
You can avoid using complex calculations to work out your business expenses by using simplified expenses. Simplified expenses are flat rates that can be used for:
- vehicles
- working from home
- living on your business premises
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Office, property and equipment expenses
How to claim business expenses for your office, property and equipment and an overview of eligible items.
Claim items you'd normally use for less than two years as allowable expenses, for example:
- stationery
- rent, rates, power and insurance costs
For equipment you keep to use in your business, for example computers or printers, claim:
- allowable expenses if you use cash basis accounting
- capital allowances if you use traditional accounting
See guidance on cash basis acounting and capital allowances.
You can't claim for any non-business use of premises, phones or other office resources.
Stationery
You can claim expenses for:
- phone, mobile, fax and internet bills
- postage
- stationery
- printing
- printer ink and cartridges
- computer software your business uses for less than two years
- computer software if your business makes regular payments to renew the license (even if you use it for more than two years)
Claim other software for your business as capital allowances, unless you use cash basis.
Rents, rates, power and insurance costs
You can claim expenses for:
- rent for business premises
- business and water rates
- utility bills
- property insurance
- security
- using your home as an office (only the part that's used for business)
Business premises
You can't claim expenses or allowances for buying building premises.
Claim expenses for repairs and maintenance of business premises and equipment.
For alterations to install or replace equipment, claim:
- allowable expenses if you use cash basis accounting
- capital allowances if you use traditional accounting
You can also claim capital allowances for some integral parts of a building, for example water heating systems.
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Car, van and travel expenses
What you can claim as business expenses for your company car, van and travel expenses and what you can’t claim for.
You can claim allowable business expenses for:
- vehicle insurance
- repairs and servicing
- fuel
- parking
- hire charges
- vehicle licence fees
- breakdown cover
- train, bus, air and taxi fares
- hotel rooms
- meals on overnight business trips
You can't claim for:
- non-business driving or travel costs
- fines
- travel between home and work
You may be able to calculate your car, van or motorcycle expenses using a flat rate (known as simplified expenses) for mileage instead of the actual costs of buying and running your vehicle.
Buying vehicles
If you use traditional accounting and buy a vehicle for your business, you can claim this as a capital allowance.
If you use cash basis accounting and buy a car for your business, claim this as a capital allowance as long as you're not using simplified expenses.
For all other types of vehicles, claim them as allowable expenses.
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Clothing expenses
What clothing items are classed as allowable business expenses that you can claim as expenses for your business.
You can claim allowable business expenses for:
- uniforms
- protective clothing needed for your work
- costumes for actors or entertainers
You can't claim for everyday clothing (even if you wear it for work).
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Staff expenses
The types of allowable business expenses which you can claim for staff, and what you can't claim for.
You can claim allowable business expenses for:
- employee and staff salaries
- bonuses
- pensions
- benefits
- agency fees
- subcontractors
- employer's National Insurance
You can't claim for carers or domestic help, eg nannies.
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Reselling goods expenses
Details of some allowable business expenses self-employed persons can claim for when reselling goods.
You can claim allowable business expenses for:
- goods for resale (stock)
- raw materials
- direct costs from producing goods
You can't claim for:
- any goods or materials bought for private use
- depreciation of equipment
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Marketing, entertainment and subscriptions expenses
What types of marketing, entertainment and subscriptions your business can claim as business expenses.
You can claim allowable business expenses for:
- advertising in newspapers or directories
- bulk mail advertising (mailshots)
- free samples
- website costs
You can't claim for:
- entertaining clients, suppliers and customers
- event hospitality
Subscriptions
You can claim for:
- trade or professional journals
- trade body or professional organisation membership if related to your business
You can't claim for:
- payments to political parties
- gym membership fees
- donations to charity - but you may be able to claim for sponsorship payments
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Legal and financial costs expenses
What you can claim for accountancy, legal and other professional fees and information on how to write off bad debts.
Accountancy, legal and other professional fees can count as allowable business expenses.
You can claim costs for:
- hiring of accountants, solicitors, surveyors and architects for business reasons
- professional indemnity insurance premiums
You can't claim for:
- legal costs of buying property and machinery - if you use traditional accounting, claim for these costs as capital allowances
- fines for breaking the law
Bank, credit card and other financial charges
You can claim business costs for:
- bank, overdraft and credit card charges
- interest on bank and business loans
- hire purchase interest
- leasing payments
- alternative finance payments, eg Islamic finance
If you're using cash basis accounting you can only claim up to £500 in interest and bank charges.
You can't claim for repayments of loans, overdrafts or finance arrangements.
Insurance policies
You can claim for any insurance policy for your business, eg public liability insurance.
When your customer doesn't pay you
If you're using traditional accounting, you can claim for amounts of money you include in your turnover but won't ever receive ('bad debts'). However, you can only write off these debts if you're sure they won't be recovered from your customer in the future.
You can't claim for:
- debts not included in turnover
- debts related to the disposal of fixed assets, eg land, buildings, machinery
- bad debts that aren't properly calculated, eg you can't just estimate that your debts are equal to five per cent of your turnover
Bad debts can't be claimed if you use cash basis accounting because you've not received the money from your debtors. With cash basis, you only record income on your return that you've actually received.
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How to claim business expenses
How to keep on top of your business records in order to claim your business allowable expenses with HMRC.
Keep records of all your business expenses as proof of your costs. GOV.UK provides information on business records if you're self-employed.
Add up all your allowable expenses for the tax year and put the total amount on your Self Assessment tax return. GOV.UK provides further guidance on Self Assessment tax return.
You don't need to send in proof of expenses when you submit your tax return. But you should keep proof and records so you can show them to HM Revenue and Customs (HMRC) if asked.
You must make sure your records are accurate.
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Annual reports for your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisation must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
- the advancement of environmental protection or improvement
- the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
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Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right legal structure for your charity and understand the differences.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structures:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it, and whether it will have a wider membership
- whether it can enter into contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter into contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
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Find trustees for your charity
Who are charity trustees, and why are they essential to your charity's success? Learn their roles, responsibilities, and how to recruit them.
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity have at least three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
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Choose a name for your charity
How to find the right name for your charity with tips on branding, naming rules, and registering with the Charity Commission for Northern Ireland.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
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Create a governing document for your charity
How to create a governing document for your charity, including required details, document types and templates.
You must create a governing document that explains how your charity is run.
Your governing document lets trustees and other interested parties find out:
- your charity’s purpose
- who runs it and how they run it
- how trustees will be appointed
- rules about trustees’ expenses
- rules about payments to trustees
- how to close the charity
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
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Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
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Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Registered charities must submit a report through the annual reporting programme. It must include the charity's:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
The Act created differing annual reporting requirements for charities. They vary for those registered before and after May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
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/content/annual-reports-your-charity
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Register your charity
Set up a charity: Ensure your charity has a charitable purpose
Your charity must fall under one of the 12 descriptions of charitable purposes.
To be a charity in Northern Ireland, your organisation must have a charitable purpose that is for public benefit.
The 12 descriptions of charitable purposes, under the Charities Act (Northern Ireland) 2008, are:
- the prevention or relief of poverty
- the advancement of education
- the advancement of religion
- the advancement of health or the saving of lives
- the advancement of citizenship or community development
- the advancement of the arts, culture, heritage or science
- the advancement of amateur sport
- the advancement of human rights, conflict resolution or reconciliation or the promotion of religious or racial harmony or equality and diversity
- the advancement of environmental protection or improvement
- the relief of those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage
- the advancement of animal welfare
- any other charitable purpose
If any of your purposes are outside this list, then your organisation cannot be a charity in Northern Ireland.
Public benefit rules for charities
Your charity’s ‘purpose’ is what it is set up to achieve. For an organisation to be a charity, each of its purposes must be for the public benefit. The Charity Commission for Northern Ireland has produced statutory guidance on the public benefit requirement.
Content category
Source URL
/content/set-charity-ensure-your-charity-has-charitable-purpose
Links
Choose a structure for your charity
Unincorporated association, charitable company or charitable trust – find the right legal structure for your charity and understand the differences.
To set up a new charity, you must decide what sort of legal structure it will have.
There are three main types of charity structures:
- unincorporated association
- charitable company
- charitable trust
Your charity structure is defined by its governing document, the legal document that creates the charity and explains how it should be run. See create a governing document for your charity.
The type of structure you choose affects how your charity will operate, such as:
- who will run it, and whether it will have a wider membership
- whether it can enter into contracts or employ staff in its own name
- whether the trustees will be personally liable for what the charity does
Unincorporated association
Unincorporated associations can be easier to set up than other forms of charity. You may decide to use this structure if you are aiming to create a small charity with more than one charitable purpose.
Unincorporated associations do not have a separate legal identity, which means they can’t hold land or investments in their own name.
The charity trustees have personal legal responsibility for what the charity does. If you decide to set up this type of charity, it would be a good idea to seek legal advice about your liabilities.
Charitable company
A charitable company can own land and enter into contracts in its own name.
Charitable companies also have limited liability for debts or lawsuits. This means that their company members are usually only liable for a limited amount of money that is set out in their governing document. See create a governing document for your charity.
Charity trustees will still be liable for losses due to fraud or intentional wrongdoing.
Charities that decide to be companies may:
- be large
- have employees
- enter commercial contracts
- own freehold or leasehold land, or other property
A charitable company must comply with the Companies Act 2006. Companies must register with the Charity Commission for Northern Ireland and with Companies House.
Charitable trust
Charitable trusts are usually set up with a specific sum of money and a group of people who become the trustees.
You might use this structure if your charity:
- will only make grants to individuals or organisations
- will be run by a small group of people
- will not have a membership
- will not employ staff or enter into contracts
Like unincorporated associations, charitable trusts don’t have a separate legal identity, which means they can’t hold land or investments in their own name. This means that the charity trustees share personal legal responsibility for the trust.
It may be valuable to seek legal advice when setting up your charity – see choose a solicitor for your business.
Content category
Source URL
/content/choose-structure-your-charity
Links
Find trustees for your charity
Who are charity trustees, and why are they essential to your charity's success? Learn their roles, responsibilities, and how to recruit them.
Trustees are the people who control a charity and ensure that the proper procedures and policies are in place to meet its charitable purpose.
It is important for any charity to have trustees with the skills, knowledge, and experience that the charity needs. Trustee skills can range in nature from financial or marketing skills to fundraising skills and links with relevant communities or stakeholders.
Trustees play an essential role in the governance of charities. They also have a lot to contribute to their success. They can:
- help promote communication with the communities that a charity is targeting
- bring valuable professional, business, and legal experience to charities
- help to ensure that charities are well-managed through the appointment of senior staff
The Charity Commission for Northern Ireland recommends that each charity have at least three charity trustees. If a dispute arises within the charity, there can always be a deciding vote.
How to find trustees for your charity
There are several ways that trustee boards can recruit new trustees. Personal recommendation and word of mouth is a popular option. Social media, such as LinkedIn, can also help promote the trustee role, in addition to free notices on local websites, notice boards or newsletters.
Further support is available from the following organisations:
- NICVA (Northern Ireland Council for Voluntary Action) provides further information on trustees and delivers regular training for trustees – find out more.
- Volunteer Now has a members directory of volunteers and provides training and promotion of volunteering opportunities – find out more.
- Community NI helps voluntary, community and social enterprises to create a page providing information about their organisation and the services they provide – this includes posts about news, events, jobs, and opportunities. Find out more.
Some people are disqualified by law from acting as charity trustees – section 86 of the Charities Act (Northern Ireland) 2008 provides further information on the disqualifications.
The Charity Commission for Northern Ireland has further information on trusteeship and recruiting new trustees.
Also on this siteContent category
Source URL
/content/find-trustees-your-charity
Links
Choose a name for your charity
How to find the right name for your charity with tips on branding, naming rules, and registering with the Charity Commission for Northern Ireland.
Your charity name is central to your brand and influences how the public recognises you.
When you are choosing a name for your charity, you should:
- be creative and choose a unique name that people will remember when they want to make a donation or volunteer
- avoid words that may be misleading or cause offence
- keep it simple - pick a name that is easy to say and easy to spell to ensure that customers can recommend you and find you online
- be aware of intellectual property rights and check that the name you want to use is available – check the Charity Commission for Northern Ireland’s register of charities
For further information and tips see choose the right name for your business.
Working or alternative charity name
Some charities can have more than one name – a main name and a working name. For example, Comic Relief is a working name for Charity Projects.
When you apply to register your charity with the Charity Commission for Northern Ireland, ensure that you include any alternative, abbreviated or working names.
Can the Charity Commission for Northern Ireland instruct a charity to change its name?
Under certain circumstances, the Charity Commission for Northern Ireland can request or direct a charity to change its name. For example, if the name is the same or is too similar to another charity or is likely to mislead the public on the nature of the charity.
The Charity Commission for Northern Ireland provides further information on choosing your charity’s name.
Also on this siteContent category
Source URL
/content/choose-name-your-charity
Links
Create a governing document for your charity
How to create a governing document for your charity, including required details, document types and templates.
You must create a governing document that explains how your charity is run.
Your governing document lets trustees and other interested parties find out:
- your charity’s purpose
- who runs it and how they run it
- how trustees will be appointed
- rules about trustees’ expenses
- rules about payments to trustees
- how to close the charity
The governing document should also outline procedures for meetings, voting and finances.
There are a few different types of governing documents, including:
- a constitution for an association
- articles of association for a company
- rules for an Industrial and Provident Society
- a trust deed for a trust
- a will for a will trust
Governing document templates
The Charity Commission for Northern Ireland provides model governing documents. Charities can use the templates as a starting point and adapt them to meet their organisation’s specific requirements.
Content category
Source URL
/content/create-governing-document-your-charity
Links
Register your charity
How to register your charity in Northern Ireland.
The Charity Commission for Northern Ireland is the independent regulator of charities in Northern Ireland.
An organisation must apply for registration as a charity in Northern Ireland if it:
- has exclusively charitable purposes
- is governed by the law of Northern Ireland
- has control and direction over its governance and resources<
The Commission manages the registration process by calling charities to apply in batches. In order to be called forward to register, new charities must make the Commission aware of their existence. You can do this by filing an expression of intent form.
Charities registered with the Commission must also comply with a number of legal responsibilities, including reporting to the Commission on their activities, governance and finances on an annual basis. See annual reports for your charity.
The Charity Commission for Northern Ireland provides further information on registering a new charity.
Content category
Source URL
/content/register-your-charity
Links
Annual reports for your charity
You must report your charity’s finances, resources and activities on an annual basis.
Once you have registered your charity with the Charity Commission for Northern Ireland, you are legally required to report your charity’s finances, resources and activities.
Registered charities must submit a report through the annual reporting programme. It must include the charity's:
- accounts
- trustees’ annual report
- report from independent examiner/auditor (if required)
Usually, registered charities must submit an annual monitoring return for their first full financial year following their registration date. However, following the Charities Act (Northern Ireland) 2022, the annual reporting rules for some charities have changed.
The Act created differing annual reporting requirements for charities. They vary for those registered before and after May 2019.
For further information, see the Charity Commission’s guidance on annual reporting by charities – when you must submit your charity’s accounts and reports.
Content category
Source URL
/content/annual-reports-your-charity
Links