Reserves

How can reserves policies better reflect a charity’s financial risks? The webinar will last for approximately 1 hour (09.30am – 10.30am) and will include

Read more

How can reserves policies better reflect a charity’s financial risks? The webinar will last for approximately 1 hour (09.30am – 10.30am) and will include

Read more

How do you develop a smart reserves policy that works both for external communications and for internal financial strategy? Join this session to find

Read more

How can reserves policies better reflect a charity’s financial risks?The pandemic has made many charities take a hard long look at their reserves policies.

Read more

This guide aims to make reading a set of charity accounts simple for those new to the charity sector. Most of the basic accounting

Read more

This guide is designed for people who may be new to the charity sector or otherwise need to understand charity accounts. Charities have to

Read more

What level of reserves should a charity have? This guide sets out a method for analysing your charity’s financial position and developing a robust

Read more

For anyone who thinks their reserves could be working harder. Many charities adopt a conservative attitude when it comes to reserves. Rather than viewing

Read more

Relevant questions about a charity’s financial health and performance include: Does the charity have a diverse range of income sources? A charity that is

Read more

Charity status is a broad category rather than a type of business, and as such directly comparing two charities by their financial statements may

Read more

Charities have to prepare their accounts in accordance with a guide called the Statement of Recommended Practice (SORP), which in turn is based on

Read more

All charities must disclose details of any remuneration or benefits received by trustees from the charity or a related entity or state if there

Read more

A charity must identify who its related parties are and this will always include trustees, their close family members and any entities within a

Read more

Heritage assets are assets with historical, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained for their contribution to knowledge and

Read more

There are a number of bases for apportionment that may be applied, such as proportion of direct costs, staff numbers, floor area or staff

Read more

Charities sometimes receive goods as donations, rather than cash. The value placed on gifts in kind included in the Statement of Financial Activities (SoFA)

Read more

The different types of funds are: Endowment funds are donations that have been given to a charity, either to be held as capital with

Read more