This short guide is relevant to charities offering goods and services to individuals as well as seeking funding through grants and services.

While you need to understand your costs to help you make good pricing decisions, there is much more to pricing than costing.

Latest version updated July 2015

The content of guides is correct at the time stated above but inevitably legal changes, case law and new financial reporting standards will change. You are therefore advised to check any particular actions you plan to take with the appropriate authority before committing yourself. No responsibility is accepted by the authors for reliance placed on the content of this guide.