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Reserving the future | Financial policies in independent schools
Nick Sladden

14 May 2018

Reserves are much more than a statement about the financial health of your school. A robust reserves position will send a clear message to parents and other stakeholders that you are well-led, well-managed and well-run. Download our report now.

Charity reserves | Resilience in 2018
Nick Sladden

14 May 2018

Reserves are much more than a statement about the financial health of your charity. Amid growing media and public interest in fundraising practices, a robust reserves position will send a clear message to funders and beneficiaries that you are well-led, well-managed and well-run.

Gift aid payments - FRS 102 Triennial review
Nick Sladden

28 March 2018

In the Triennial Review of FRS 102, Financial Reporting Council (FRC) published amendments to the accounting for gift aid payments (from a subsidiary to its charitable parent) and reminded entities of existing requirements.

Funding and functionality: the ongoing challenges of charity finance
Karen Spears

08 March 2018

The majority of charities have managed to come through a tough decade, if not unscathed, certainly unbowed but the potential hurdles they face over the next one are lining up. These include data protection rules, increased regulation of fundraising, renewed focus on governance standards and Brexit, to name but a few.

Charities need to address gaps in reserves position, warns RSM
Nick Sladden

27 February 2018

The majority of charities have gaps in how they calculate their reserves position and communicate their plans with internal and external audiences - highlighting financial vulnerability across the sector, warns RSM.

Charities returning or refusing donations – simple decision?
Nick Sladden

07 February 2018

In the wake of various charities returning or refusing to accept donations from ‘The Presidents Club Charitable Trust’ scandal, the Charity Commission has published advice highlighting the sorts of issues a charity should consider when deciding whether to accept or refuse future donations, and also whether to keep or return donations that have already been accepted.

End of term report – Autumn 2017

12 December 2017

Welcome to the independent schools end of term report – autumn edition.

Over spend, lack of investment and inefficiency presents a perfect storm for charity finances, warns RSM
Nick Sladden

06 December 2017

The majority of charities are spending over the corporate average on their finance functions. Whilst on the surface this may appear positive, significant amounts are being spent on manual processing of transactions rather than strategic financial advice – presenting a perfect storm for the financial health of charities, warns RSM.

New legislation for conversion to a Charitable Incorporated Organisation
Nick Sladden

01 December 2017

Following legislation issued on 23 November 2017, charitable companies and Community Interest Companies (CICs) registered in England and Wales will be able to convert directly to a Charitable Incorporated Organisation (CIO) from 1 January 2018.

FRS 102: proposed amendments for gift aid payments
Nick Sladden

26 October 2017

In relation to the accounting for gift aid payments made, or expected to be made, from a subsidiary to its charitable parent, the FRC has published FRED 68 which proposes draft amendments to FRS 102 (Section 29 Income Tax).

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