Register of Directors' (Trustees') Interests for Company Limited by Guarantee (Charity)

All companies, including charitable companies limited by guarantee, must keep certain statutory registers. (These include a register of members, register of directors, register of directors’ residential addresses, register of secretaries (if applicable) and register of people with significant control (PSCs)). However, where a company is a charitable company, since charity trustees are required by charity law to avoid any conflict of interest, the Charity Commission states that charity trustees should draw up a conflict of interest policy to suit the needs of their charity, and it also recommends that trustees establish a register of interests. In recording all their other interests openly, any actual or potential conflicts of interest can be identified more easily by individual trustees and the trustee body. The register of interests should be regularly updated.

This Register of Directors' (Trustees') Interests for Company Limited by Guarantee (Charity) is set out in the form of a table that may be kept by the company secretary or charity administrator to outline the nature of interests that each trustee/director holds, including relevant dates. Maintaining this type of record makes it easier for charities which are companies to monitor interests that may potentially give rise to future conflicts.

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