Annual accounts and return
All registered organisations must submit an annual report to the Charity Commission or CIC Regulator. Full details of how to do this are given here: Charity reporting and accounting: the essentials November 2016 (CC15d) - GOV.UK and here: CIC34: community interest company report - GOV.UK.
Audit and independent examination
All charitable incorporated organisations (whatever their income) and registered charities with an income greater than £25,000 must file their accounts and an annual report with the Charity Commission. The Charity Commission has a detailed guide to charity reporting and accounting.
If your annual income is less than £25,000 you do not usually need any form of examination or audit of your accounts. If your income is over £25,000 but under £1m you will need to get an independent examiner (‘IE’). If your income is over £1m (or more than £250,000 and with gross assets of more than £3.26 million) you will need your accounts to be audited.
Audit and independent examination resources