Setting up and running a charity – guidance

Managing charity assets and resources (CC25)

Find out how to manage your charity’s assets and resources, from cash and investments to staff and volunteers.


Assets and resources usually mean charity cash and property, but can also include staff and volunteers.

When managing a charity’s assets and resources, the trustees should:

  • plan for the future so the charity can meet its aims
  • identify any risk to protect the assets and resources
  • have a strong internal financial control policy
  • set aside some funds as reserves to meet unexpected expenses