Section C

This is the ‘voluntary income’ of the charity. Where a charity receives a gift for which there is no expectation of a benefit it should be included here.

This category includes:

• donations and gifts made by individuals or companies
• legacies – money or property left to a charity in a will
• general grants
• membership subscriptions and sponsorships where there is no benefit
• donated goods, services and facilities and,
• gift aid.

This is income which is received through carrying out a charitable activity. This will mainly be trading which is within the charity’s purpose(s), such as:

• sales from a workshop whose purpose is to provide employment training,
• admission charges received by a heritage charity, or
• fees charged for admission to a play by a theatre group.

Income which is ancillary to a charity’s activities, such as the selling of ice cream by the theatre group at their play, should also be included here.

This includes income from trading activities which are not within the charitable purpose(s) and income from fundraising events.

Any income from the sale of donated goods should also be included here.

Income received from assets held by the charity for investment purposes. This includes interest received, dividend income and rental income on investment properties.

Any items which cannot be classified under the income headings. Gains on sale of fixed assets will be shown here.

This is the total income of the charity for the period as shown in the accounts.

This is all the money spent by the charity to generate funds for its charitable purposes.

This includes costs of seeking donations, costs associated with a fundraising event, operation of charity shops, the operation of a trading company and advertising costs.

This is the money that the charity spends on carrying out its charitable activities.

Charities may carry out their activities through direct service provision, grant provision or a combination of both.

All costs relating to this should be included here, including any support or governance costs which relate to the charitable activities.

Any items which cannot be classified under the expenditure headings. Generally there should be no requirement to use this.

This is the total expenditure of the charity for the period as shown in the accounts.

At this income level you are required to prepare fully accrued accounts and this field will normally be cash and bank balances plus debtors plus other current assets minus liabilities payable within one year.

At this income level you are required to prepare fully accrued accounts and this field will be clear from the balance sheet. It will normally be net current assets plus fixed assets and long-term investments, less any long-term liabilities.

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