Its a grey area with charity donations and being registered. Anyone can raise money for a charity. By go fund me, money buckets, paypal etc. Not much regulation at the moment. But a registered charity is different and has to abide by regulations.If she is asking for donations, does she not need to be a registered charity? If so, accounts are essential to simply prove what’s come in and what’s gone out. They have to be done, even the simplest should be carrying out this, (playgroups have treasurers for this reason) I wouldn’t have thought she would be exempt from registering as a charity if she’s advertising for donations. Her self employment is totally different, donations are a whole different thing