Resource library
Briefings, reports, newsletters and updates covering governance, reserves and reporting, charity accounting, tax, fraud and risk.
Social Purpose and Non Profits
Updates
Charities Alert
If you’re involved in the charity sector, its vital you remain up-to-date with the latest regulatory changes that may impact you and your organisation.
Governance
Analysing the challenges and opportunities for INGOs as they assess ‘What’s next?’ for 2025 and beyond.
This guide offers tips and advice on best practices and some useful framing to help you on your reporting journey.
Responsive strategies in uncertain times.
Making positive and purposeful change by aligning our values and making sustainable measurable improvements in performance.
The risks, responses, reporting, governance and assurance for social purpose and non profits.
Analysing the challenges and opportunities for providers of care in 2022 and beyond.
How charities can navigate current challenges in the sector.
Guidance on managing solvency crises and preventative measures.
What can charities do to build and maintain an ethical culture?
Good governance is always expected, but it should never stifle.
New challenges that require specific attention need to be considered and as they impact on charities in a number of ways.
Is your management information fit for purpose, you need to consider the new guidance published by the Charity Commission
To continue to hold the public's trust, charities require good corporate govenance which means effective boards.
Where to start to develop an effect strategic plan, and some tools to help you.
Explaining the optimum size for governing board effectiveness.
Analysing the challenges and opportunities for INGOs as they assess ‘What’s next?’ for 2025 and beyond.
This guide offers tips and advice on best practices and some useful framing to help you on your reporting journey.
Responsive strategies in uncertain times.
Making positive and purposeful change by aligning our values and making sustainable measurable improvements in performance.
The risks, responses, reporting, governance and assurance for social purpose and non profits.
Analysing the challenges and opportunities for providers of care in 2022 and beyond.
How charities can navigate current challenges in the sector.
Guidance on managing solvency crises and preventative measures.
What can charities do to build and maintain an ethical culture?
Good governance is always expected, but it should never stifle.
New challenges that require specific attention need to be considered and as they impact on charities in a number of ways.
Is your management information fit for purpose, you need to consider the new guidance published by the Charity Commission
To continue to hold the public's trust, charities require good corporate govenance which means effective boards.
Where to start to develop an effect strategic plan, and some tools to help you.
Explaining the optimum size for governing board effectiveness.
Risk and Reserves
Organisations are looking for ways to get greater value out of the process.
Understanding your resources to safeguard your future.
Ruth Jenkins, Keep Britain Tidy and Simon Hughes, discuss global heating risks and key questions on managing these interrelated challenges.
Working with charities in these areas has led us to identify certain hallmarks of risk aware organisations.
Review of Streamlined Energy and Carbon Reporting disclosures in charity accounts.
This guidance will help Trustees and management meet the statutory and other financial requirements.
New requirements mean that larger organisations must adhere to new disclosures as part of their annual reporting.
Now more than ever charities are focusing on results, reducing costs, focusing on efficiencies and on innovation.
The operating environment is more challenging than ever, with increasing regulation, falling income and increasing costs.
A review of accounts of a few charities and purports to show that not enough of the income is going on charitable expenditure.
Part of the challenge for charities is in most cases your aims are less visible and quantifiable than those for a commercial organisation.
Focus on the management of strategic reserves should be built into your charity's planning cycle.
Impact reporting for charities is complex and requires a subtle analysis on a case by case basis.
The reporting of outputs, outcomes and impacts currently has a great focus in the non profit world.
Charities need to make a genuine attempt to formulate a reserves policy and understand how this be be impacted in the short term.
In the uncertain economic conditions there has been necessarily been a great emphasis across the charity sector on financial monitoring.
The tough economic times are forcing charities to look hard at their reserves policy.
How risk management is particularly important for charities.
Outlining seven key areas particularly important for organisations during and after the pandemic.
Organisations are looking for ways to get greater value out of the process.
Understanding your resources to safeguard your future.
Ruth Jenkins, Keep Britain Tidy and Simon Hughes, discuss global heating risks and key questions on managing these interrelated challenges.
Working with charities in these areas has led us to identify certain hallmarks of risk aware organisations.
Review of Streamlined Energy and Carbon Reporting disclosures in charity accounts.
This guidance will help Trustees and management meet the statutory and other financial requirements.
New requirements mean that larger organisations must adhere to new disclosures as part of their annual reporting.
Now more than ever charities are focusing on results, reducing costs, focusing on efficiencies and on innovation.
The operating environment is more challenging than ever, with increasing regulation, falling income and increasing costs.
A review of accounts of a few charities and purports to show that not enough of the income is going on charitable expenditure.
Part of the challenge for charities is in most cases your aims are less visible and quantifiable than those for a commercial organisation.
Focus on the management of strategic reserves should be built into your charity's planning cycle.
Impact reporting for charities is complex and requires a subtle analysis on a case by case basis.
The reporting of outputs, outcomes and impacts currently has a great focus in the non profit world.
Charities need to make a genuine attempt to formulate a reserves policy and understand how this be be impacted in the short term.
In the uncertain economic conditions there has been necessarily been a great emphasis across the charity sector on financial monitoring.
The tough economic times are forcing charities to look hard at their reserves policy.
How risk management is particularly important for charities.
Outlining seven key areas particularly important for organisations during and after the pandemic.
Charity Accounting and Financial Reporting
Understanding FRS 102 and lease accounting for charities and non profits.
Understand the FX issues impacting INGOs.
We look at Income Recognition and answer the frequently asked questions.
What UK charities need to know who receive foreign currency income.
The Charities Sorp (FRS 102) Financial Reporting Disclosure checklist for charities.
Understanding and adhering to the principles of fund accounting is critical for charities and the financial accounts.
Accounting for multi-year grant commitment principles in charity financial reporting considerations.
Schools must either take action to try and avoid future increases by exiting TPS scheme.
Understanding FRS 102 and lease accounting for charities and non profits.
Understand the FX issues impacting INGOs.
We look at Income Recognition and answer the frequently asked questions.
What UK charities need to know who receive foreign currency income.
The Charities Sorp (FRS 102) Financial Reporting Disclosure checklist for charities.
Understanding and adhering to the principles of fund accounting is critical for charities and the financial accounts.
Accounting for multi-year grant commitment principles in charity financial reporting considerations.
Schools must either take action to try and avoid future increases by exiting TPS scheme.
Tax and VAT
In an complex regulatory and fundraising landscape, charities must ensure they maximise their income.
Proper record-keeping ensures compliance with HMRC regulations and allows charities to claim the full amount of Gift Aid they are entitled to.
Gift Aid boosts donations for charities. Discover 10 tips to optimise your strategy, streamline operations, and unlock extra funding.
Understanding the basics of Gift Aid is essential. Our specialists cover the requirements, benefits and more.
Charitable companies are generally entitled to a wide range of exemptions from corporation tax on their income.
MGETR is available for qualifying companies that put on a qualifying exhibition.
In many cases, charities can carry out trading activities without being subject to corporation tax on the profits.
Charities can improve the tax value of buildings they sell, and should then be able to negotiate a better price.
This information sheet is based on legislation published up to and including 5 April 2019.
This paper explains the background, considers the issues, discusses the concerns and highlights some of the complexities of the existing regime.
Guidance explaining the issues and solutions following the updated guidance on Charity Trading.
All higher/further education providers will no longer accept that in these sectors accommodation is customary from 6 April 2019.
Our VAT team outline the top five VAT issues for schools in 2019.
In an complex regulatory and fundraising landscape, charities must ensure they maximise their income.
Proper record-keeping ensures compliance with HMRC regulations and allows charities to claim the full amount of Gift Aid they are entitled to.
Gift Aid boosts donations for charities. Discover 10 tips to optimise your strategy, streamline operations, and unlock extra funding.
Understanding the basics of Gift Aid is essential. Our specialists cover the requirements, benefits and more.
Charitable companies are generally entitled to a wide range of exemptions from corporation tax on their income.
MGETR is available for qualifying companies that put on a qualifying exhibition.
In many cases, charities can carry out trading activities without being subject to corporation tax on the profits.
Charities can improve the tax value of buildings they sell, and should then be able to negotiate a better price.
This information sheet is based on legislation published up to and including 5 April 2019.
This paper explains the background, considers the issues, discusses the concerns and highlights some of the complexities of the existing regime.
Guidance explaining the issues and solutions following the updated guidance on Charity Trading.
All higher/further education providers will no longer accept that in these sectors accommodation is customary from 6 April 2019.
Our VAT team outline the top five VAT issues for schools in 2019.
Compliance and Fraud
The relevant checklists and questions to ensure you assess fraud appropriately.
Charities: Criminal Finances Act 2017
Guidance setting out the principles and prevention procedures.
Fraud in charity does exist, but "prevention, detection, response" is the best way to combat it.
The initial stages of a fraud investigation are incredibly important - the do and don'ts.
The relevant checklists and questions to ensure you assess fraud appropriately.
Charities: Criminal Finances Act 2017
Guidance setting out the principles and prevention procedures.
Fraud in charity does exist, but "prevention, detection, response" is the best way to combat it.
The initial stages of a fraud investigation are incredibly important - the do and don'ts.
Social Purpose and Non Profit webinars
Live and on-demand webinars covering practical issues that impact non profits.