A | B | C | D
| E | F | G | H | I
| J | K | L | M | N | O | P | Q | R
| S | T | U | V | W | X | Y
| Z
A
Activities
What the charity is doing and how. This covers anything done using resources
belonging to the charity or under its control, and includes all of its work and
services.
Those activities that contribute to the charity achieving its charitable
objects are known as charitable activities e.g. a youth worker, grants
for medical research, a community centre. Sometimes charitable activities are
described as Principal activities of the charity. But activities also include
fundraising and other income generating activities such as raffles and
charity shops.
Also known as
Some charities like to use a working name as well as their official legal name.
These are any working names or acronyms which we have been told the charity
uses.
Annual review
Quite separate from the Trustees' Annual Report submitted to the Charity
Commission, some charities produce an annual review, impact statement or impact
report designed to appeal to a wider audience.
Area of benefit / operation
Area of benefit refers to where the charity works set out in geographical terms,
e.g. locality, district, county, country or continent etc.
This is the area geographical area in which the charity can legally operate as
set out in its governing document. However, sometimes the area where the
charity is currently operating is different. For example, a charity whose
governing document specifies that its objects are to relieve the poor in the
whole of England and Wales may in reality restrict its operations to certain
inner city areas. The area of operation will reflect where those inner city
areas actually are.
B
Beneficiary group
Who or what the charity is set up to help. This may be people, communities,
organisations or the environment. The charity's governing document usually sets
out who the beneficiaries are.
This will include any people or organisations that benefit from the charity's
services or facilities, whether provided by the charity on a voluntary basis or
as a contractual service, perhaps on behalf of a local authority.
C
Charitable activities
See activities.
Charitable objects
These describe what the charity has been legally set up to achieve, but do not
necessarily describe all of the charity's activities. To be recognised as a
registered charity, an organisation must have purposes that are charitable.
Objects that are considered charitable have been set out and developed by case
law and the Charity Commission over centuries. There are four
main charitable purposes: the relief of poverty, the advancement of education,
the advancement of religion, and other purposes for the benefit of the
community. Legislation is currently proposed to update these criteria, which is
expected to open charitable status to more organisations.
Charity
An organisation recognised by the Charity Commission for England and Wales, the
Office of the Scottish Charity Regulator or HM Revenue and Customs. To register
as a charity, an organisation must have purposes that are recognised as
charitable.
Charity category
The charity category has been selected by the charity and is based on a system
of classifying charities by reference to their purposes (what?), beneficiaries,
(who?) and method of operation (how?).
Charity Commission
A public body that registers and regulates charities in England and Wales. The
Charity Commission investigates complaints about charities and has the power to
revoke charitable status. It also provides support, information and advice to
charities. For further information, visit
www.charity-commission.gov.uk - opens new browser window.
Charity correspondent
The charity correspondent is the person recorded on the Charity
Commission's Public Register of Charities as the
point of contact for the charity.
Charity name
This is the legal name of the charity as set out in its governing
document. It may be better known by a working name.
Also see Former name(s) and Also known as.
Charity number
Every charity registered with the Charity Commission is given
a unique registration number. This is the number they must quote when raising
funds.
Charity registration date
The date on which the charity was registered with the Charity
Commission. When the Register held by the Charity Commission
was first computerised in 1991, the many thousands of charities that existed
prior to 1960 were given a registration date of 1 January 1961. Most of these
entries have now been updated to show the true date but a few still remain.
Company number
Some charities choose to be companies as well, and therefore appear on the
register of companies maintained by Companies House. The company number is the
UK company registration number recognised by Companies House. For further
information, visit www.companieshouse.gov.uk - opens new browser window.
Compliance costs
Costs incurred that ensure the charity operates according to all relevant laws and regulations such as audit / accountancy and legal fees, and trustee costs; and management expenses and administration costs such as office costs or administration costs.
Current period
The latest financial reporting period for which GuideStar UK
holds financial information.
D
Donations & fundraising
Charities require money to do their work and many charities therefore seek
donations and undertake fundraising and other income-generating activities.
Many charities receive gifts and donations from individuals, and some charities
receive legacies, charitable bequests and gifts left by individuals in a will.
Some charities receive grants from organisations such as charitable trusts,
companies and government agencies. Some charities also undertake fundraising,
advertising and marketing activities, which are not directly part of the
charity's works - for example, charity shops selling donated goods, fun runs,
raffles. Sometimes these sources of income are referred to as voluntary income.
Charities may provide details of these activities in the Fundraising
review.
F
Financial period
Where the financial period is not a standard 12 month period, we have captured
from the Trustees Annual Report the number of months for this financial period
and this information will be displayed on the website when we go live to the
general public. It is important to note that where a financial period is not
the standard 12 months comparisons between current period and previous period
will be invalid.
Financial reporting period
The accounts and financial statements prepared by charities relate to a specific
period of time, which is usually but not always a calendar year. Another name
is the accounting year. The financial year-end denotes the end of the financial
reporting period.
Former name(s)
These are any previous names by which the charity has been known
Fund accounting
Charities group their resources into funds based on their source and any
limitations on their use. There are three main types of fund: restricted,
unrestricted, and endowment.
Some funders and donors provide money on the basis that it will be spent on a
specific activity or project, these monies are restricted funds. Where there
are no such restrictions the monies are considered unrestricted funds. Charity
trustees' may allocate some unrestricted funds for a specific purpose; these
are known as designated funds, and are distinct from restricted funds.
Some donors give charities capital funds that yield an income for the charity,
such as shares. These are endowment funds. The donor may specify that the
charity can only use the interest generated from this capital and that the
capital itself may not be spent. These are permanent endowment funds. Where the
charity has the discretion to spend the capital funds, these are categorised as
expendable endowment funds. Many charities formulate a policy for grouping
their resources into funds and specify how they use restricted, unrestricted,
and endowment funds.
Fundraising review
See Donations and fundraising
Funds
See Fund accounting
Future commitments
Charities may enter into long term commitments to provide funds or undertake
activities. This may be of particular relevance to charities that give grants
to other charities and are committed to continue that funding beyond the year
being reported.
G
Gift Aid
A Government scheme that allows charities to reclaim the tax paid on donations
made by UK taxpayers. For every £1 donated, the charity can reclaim a further
28p at no cost to the donor. Gift Aid is one of the simplest and most effective
ways of increasing a gift to charity.
Governing document
Sets out the charity's purposes and usually how it is to be run including how
the charity's income can be spent and how the trustees are appointed. All
charities need a governing document. There are three main types of governing
document:
-
Constitution or Rules;
-
Trust deed; and
-
Memorandum and articles of association.
But it can also be a conveyance, a will, a Royal Charter, a Scheme of the
Charity Commission, or other formal document.
Grant making
The primary purpose of some charities is to provide grants to other charities or
individuals to undertake charitable activities; these charities are known as
grantmakers. Many grantmakers formulate specific grant-making polices and
programmes of activities, some also provide a list of some or all grants they
have made.
Please note that many grant making charities do not accept unsolicited applications. Grant seekers should avoid making inappropriate funding applications which would be a waste of their own time and effort and that of the grantmakers to whom they apply. Please read carefully the description of activities and grantmaking policy if provided before considering whether to contact this charity.
I
Impact statement / Impact report
See annual review
Income
Monies received by the charity.
Interest & dividends
Charities receive money in the form of interest and dividend payments from bank
accounts and from investments.
Investments
Assets held by the charity as investments which yield income for the charity,
for example shares which yield dividend payments. Many charities that hold
investment assets formulate an investment policy.
M
Membership
The membership of a charity may include individuals or organisations
P
Policies
The operating policies of the charity are adopted by the trustees.
They cover (i) the level of income reserves which the
charity will maintain; (ii) the selection of investments for the charity; and
(iii) the selection of individuals and institutions who are to receive grants
from the charity.
R
Register of Charities
The computerised public Register of Charities in England and Wales held by the
Charity Commission, which can be found at
www.charity-commission.gov.uk - opens new browser window.
Reserves
Charities may hold monies in reserve to enable it to cope with unplanned events.
The charity will hold these monies in an unrestricted fund.
Many charities formulate a reserves policy and undertake a risk assessment in
preparation for unplanned events.
Reserves policy
See reserves
Review of activities
The charity's own review of its work in the reporting period which is usually
but not always a calendar year. This might include details of the services
provided by the charity, significant projects or programmes undertaken by the
charity, or the types of grants made.
Risk management
Charities, like all organisations, face a range of external and internal risks
that threaten their operations. Many charities undertake a risk assessment and
then write a statement that identifies the major risks, and outlines the
systems or procedures established to manage those risks.
S
Salaries
Many charities employ paid staff. They report the total number of staff, and the
number of staff that earn salaries over £50,000 a year.
Services
The goods, grants, information, and activities the charity offers its
beneficiaries.
Structure and governance
The organisational structure of the charity and how decisions are made.
Trustees are central to both. Some charities undertake activities
through subsidiaries, both charitable activities and activities to generate
income for the charity.
T
Trustees
The trustees are the people who sit on the governing board of the charity.
Trustee boards are legally responsible for the overall management and
decision-making of the charity, and are obliged to act in the best interests of
the charity.
The names of trustees shown on this website are taken from the Charity
Commission's Register of Charities. There can sometimes be a delay between the
Charity Commission receiving a trustee's name, and the name appearing on the
Register.
Trustees' Annual Report and Accounts
The Trustees' Annual Report is a concise but comprehensive review of the
activities of a charity prepared by the trustees for each accounting year, and
filed at the Charity Commission.
The law requires that the Accounts be submitted every financial year to the
Charity Commission by every charity with an income of more than £10,000 in that
year. The format and content of the Trustees' Annual Report and Accounts is set
out by the Charity Commission in the Statement of Recommended Practice (SORP).
V
Voluntary income
See donations and fundraising.
Volunteers
The people who give their time and skills to the charity without payment.
Volunteers may give time as part of a one-off activity, they may help out on a
regular basis, or they may commit to full-time volunteering for a specified
period of time. Charities sometimes compensate for volunteers' travel and
related expenses.
Volunteering
See volunteers.