Research and analysis
Charity reserves (RS3)
Charity Commission research explores the management of reserves by charities.
PDF, 588KB, 56 pages
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email firstname.lastname@example.org. Please tell us what format you need. It will help us if you say what assistive technology you use.
PDF, 200KB, 2 pages
Charity Commission research carried out in 2001 reveals over £5 billion is held as reserves by charities that don’t have a reserves policy.
Income held back from expenditure plays an important role in the future of the charity and the current beneficiaries.
This report makes recommendations to trustees on developing a reserves policy.