External guidance and resources for charitable entities.

Last updated April 2024.

Accounts templates.

Trustees’ report template (v. basic) — Trustees’ Annual Report (publishing.service.gov.uk)

Receipts & payments accounts resources — Receipts and payments accounts pack (CC16) - GOV.UK (www.gov.uk)

Key guidance.

Charities SORP — the UK accounting framework for mainstream charities, latest 2019 ‘FRS102 version’ — The Charities Statement of Recommended Practice (SORP) - GOV.UK (www.gov.uk)

Financial Reporting Standard 102 (FRS102) — the accounting standard applying to most charities’ accruals accounts in the UK & Ireland (it underpins the SORP), current version is dated Jan 2022 — FRS-102-(January-2022)(2).pdf (frc.org.uk)

Managing public money (if handling public funds) — Managing public money - GOV.UK (www.gov.uk)

Code of fundraising practice — Code of Fundraising Practice | Fundraising Regulator

Matters Of Material Significance guidance, details of the nine matters which, should they encounter them, independent examiners & other professionals are obligated to report to the charity regulators — 20200129_-_Matters_of_Material_Significance_guidance_April_2020__FINAL_.pdf (publishing.service.gov.uk)

Governance, internal control, fraud.

Charity Governance Code — an optional basic governance framework adhered to or used as a guide by many charities — Home — Charity Governance Code

Charity Commission CC8 checklist — an internal control focused questionnaire & useful tool for smaller charities to ensure they have appropriate controls in place — Internal financial controls for charities (CC8) - GOV.UK (www.gov.uk)

Prevent Charity Fraud — Resources - Prevent Charity Fraud

Free seminars.

Trustee Training from finance professionals — Buzzacott | Charity Trustee Training

Trustee Training from lawyers — Charity Training | Stone King

Trustee Training from investment managers — Charity trustee training – helping charities navigate through uncertain times (London) | Rathbones

Record retention.

A useful summary from Buzzacott LLP outlining legal requirements for the retention of accounting records — retention-of-accounting-records-2020.pdf (buzzacott.co.uk)

Tax insights.

Trading activity — Trustees trading and tax: how charities may lawfully trade - GOV.UK (www.gov.uk)

Arts sector tax reliefs — buzzacott_funding_the_arts_tax_reliefs_2020.pdf

Core VAT principles for charities — VAT for charities: Overview - GOV.UK (www.gov.uk)

Sector networks.

The National Council for Voluntary Organisations (NCVO) — NCVO | NCVO

Directory of Social Change — Directory of Social Change - Home (dsc.org.uk)

Association of Chief Executives of Voluntary Organisations (ACEVO) — ACEVO – imagine, inspire, improve

Association of Chairs — Join us or renew - Association of Chairs

Charity Finance Group — Charity Finance Group | Charity membership (cfg.org.uk)

Charity Tax Group — Home - Charity Tax Group

Sector network connections — Homepage | CharityConnect

‘Digital’.

The Charity Digital Code of Practice — Home - The Charity Digital Code of Practice

Catalyst — Catalyst - digital advice and support for UK non-profits (thecatalyst.org.uk)

Charity Digital — https://charitydigital.org.uk

Nationwide grant funders.

For community projects — Home | The National Lottery Community Fund (tnlcommunityfund.org.uk)

For local projects addressing health inequalities — Funding | People's Health Trust (peopleshealthtrust.org.uk)

For the arts — Homepage (artscouncil.org.uk)

Search engine for grant funding — Funding Finder - Get Grants

To browse eligible government grants — Find government grants - GOV.UK (www.gov.uk)

Comprehensive directory of grant finance — Grants Online

Support in London.

Prolific City-based grant-giver — City Bridge Foundation | About us

Affordable room hire for the voluntary sector — Meeting rooms — Resource for London; & Venue hire | NCVO.

Support in Wandsworth (& the surrounding area).

Wandsworth Care Alliance – support local community projects and charitable ventures in the Wandsworth area - HOME - Wandsworth Care Alliance

Clapham Relief Fund – since 1620, awarding grants to local individuals suffering financial hardship - Clapham Relief Fund | Helping the community since 1620