How would the new H&S sentencing guidelines consider offences when the offending body is a charity. Would the considerations be the same or does the fact its not a profit making organisation make a difference to the outcome. 

Given the text includes three identical entries regarding finance determination:

For charities: it will be appropriate to inspect annual audited accounts. Detailed analysis of expenditure or reserves is unlikely to be called for unless there is a suggestion of unusual or unnecessary expenditure.

The only likely difference would be the scale the judge uses in relation to the organisations turn-over.