Published January 2016, this new publications from the Charity Commission has been written for trustees of charities of all sizes and types. It covers what reserves are; the importance of having a reserve policy, the legal requirements for publishing the policy and the inclusion in the annual report in a way that meets the requirements of the Charities SORP. Appendices 1 and 2 provide practical guidance on creating a policy for small and large charities.
Charity Commission, 2016. CC19 Charity reserves: building resilience.
Available to loan from the library or download