I'm seeking some guidance. Our old charity transitioned to a CIO which was set up in April 2024 and which took over all operations and assets of the old charity. This was finalised in October 2024. Our financial year is on a calendar year basis. The charity is very small, with revenue of under £10k.

My intention is to file a set of merged accounts for the CIO, showing income & expenses for old and new charities plus the "merged" total with the Commission and a comparison with the 2023 income and expenses for the old charity. This will be filed as part of the CIO's Annual Return, for the period ended 31st December. The old charity is actually still registered, but I intend a return showing filing zero income and expenditure on the basis that it's been combined with that of the CIO. I would really appreciate some advice on this as to whether it's correct or, if not, how I should proceed.

Thanks very much!