OK, I've found the donations page.

I'm not going to complain to any authorities or pursue a point, and I don't know what the legal position is, but our guest may have a point in that even if if an organisation is not making a profit, it might still need to have public accounts that show this to be true.

But then someone said that the turnover is far less than the threshold for any legal requrement for accountability. Surely that settles the matter?

Anahata