This research report from OSCR recommends that it should:

Consider how it can meet the needs of micro-organisations with a gross annual income of less than £2,000.

Provide guidance and/or training:

• for small charities with annual income of less than £25,000 on how to complete their full annual reporting requirements
• on how the use of the Trustees Annual Report could provide a valuable benchmarking and planning tool
• on issues around the effective recruitment and retention of trustees as well as induction and training for those new to a governance role
• on how to streamline the reorganisation process particularly [where people are wanting to] reorganise the assets into one larger over-arching organisation
• on how to deal with an internal dispute within a charity.