[Guide] Reserves policies made simple

Produced for finance professionals and charity trustees, the guide looks at 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 reserves policy. You will be able to follow the step-by-step process to formulate your own calculation of the appropriate level of reserves.

Sayer Vincent, 2015.  Reserves Policy: made simple guide. 

Available to download

[Guide] Gift aid

This guide explains how Gift Aid works from a charity’s perspective. The administration of Gift Aid can be a burden and you need to follow the rules to avoid problems during a Gift Aid audit. The rules for the Gift Aid Small Donations Scheme are also explained.

Sayer Vincent, November 2015.  Gift aid: made simple.

Available to download

[Article] Reserves, rainy days and umbrellas

From the Charity Finance Yearbook, this 4 page article provides advice on managing reserves within a managed risk appetite.  In addition, the Chief Executive of the Charity Finance Group (CFG) explains the circumstances which led to the CFG's own fall in reserves last year.

Framjee, P. & Bradshaw, C. 2015.  Reserves, rainy days and umbrellas.  Charity Finance Yearbook 2015. Charity Finance. p146-150.

To request a copy, click here and return form to library.

[Article] What does your board know about the Care Act?

The Care Act 2014 which came into force on the 1st April 2015 is the single most important piece of law affecting social care in over 60 years.  This 2 page article discusses the new regulatory regime and summaries what care providing charities should have in place.

Shiva, S. 2015.  What does your board know about the Care Act?  Charity Finance Yearbook 2015.  Charity Finance. p143-145.

To request a copy, click here and return form to library.

[Guide] VAT for hospices

Produced for finance professionals and charity trustees, the guide covers the new VAT refund scheme introduced on 1 April 2015. This scheme affects the whole VAT recovery of a hospice, so it includes detailed descriptions of how you should perform the calculations. Also covers the VAT position for all hospice activities including fundraising.

VAT for Hospices: made simple guide.  2015.Vincent Sayer

Available to download

[Report] Economic outlook briefing bulletin for charities

Produced quarterly by the Charity Finance Group, the economic briefing looks at trends and trajectories and how they will impact on charities.  This issue includes a fundraising downturn, higher rates and commercial property, and the charity investment outlook.

Charity Finance Group, October 2015.  Economic Briefing. Quarter 3.  CFG

Contact the library for a copy

[Article] Charity 100 index

An oveview of the Charity 100 Index with strong permfomances from the majority of charities, in particular the Wellcome Trust with a 21% increase in income.

Sims, D. September 2015. Charity 100 Index: Wellcome Trust forges ahead.  Charity Finance

To request a copy, click here and return form to library.

[Guides] Model Terms of Reference for Committees and Policies

A range of terms of references and model policies.  Terms of references include: finance committee, audit committee and investment committee.  Model policies include: internet and email policy, and code of conduct for trustees.

Chapter 14, General References, Charity Finance Yearbook 2015.  Charity Finance Group

To request a copy, click here and return form to library.

[Guide] Charity Shops Guide

This guide explains in detail how the Retail Gift Aid scheme works so that finance teams can use it with confidence. It illustrates appropriate accounting treatments, and gives background information on other tax, VAT issues and the legal framework of different types of shop activities.

Vincent Sayer, July 2015.  Charity Shops: made simple guide.  Vincent Sayer

Available to download

[Article] Changes in the pension rules in 2014

This article rounds up some of the key changes in pensions legislation, and how they affect charities.  Includes automatic enrolment, and the new flexibiltiesunder the tax laws.

Pilzer, P. Changes in the pensions rules in 2014.  Charity Finance Year Book, 2015. p 211 - 213

To request a copy, click here and return form to library.

[Guide] Risk Assessment

Produced for Directors and Charity Trustees, the guide provides a framework to share a common understanding about risk and a tool for the prioritisation of management decision-making. It will help you to recognise existing control activity that is managing risks and identifying gaps where you need to do more.

Sayer Vincent, July 2015.  Risk Assessment: made simple.

Available to download

[Guide] Risk Management

Produced for Directors and Charity Trustees, the guide explains how the constructive use of risk management techniques can draw out the positive management responses available to an organisation and develop the capacity of individuals to manage risks more effectively.

Sayer Vincent, July 2015. Risk Management:made simple guide

Availabe to download