Guidance: Charity reserves: building resilience (CC19)
Find out what charity reserves are and how to develop and report on a charity's reserves policy.
Reserves - the funds a charity keeps in reserve - can strengthen a charity’s resilience against, for example, drops in income or the demands of a new project.
It is important for charities to have a policy explaining their approach to reserves. There is no single level or even a range of reserves that is right for all charities. Any target set by trustees for the level of reserves to be held, or decision that there is no need for reserves, should reflect the particular circumstances of the individual charity and be explained in the policy.
Annexes 1 and 2 give practical guidance on creating a reserves policy for small and large charities.
Updated to reflect changes to our guidance on charity accounts.
This is an extract. The publication continues at the source.
Read the original at the source: https://www.gov.uk/government/publications/charity-reserves-building-resilience-cc19
Officially imported this from Charity Commission for England and Wales’s own source and shows an extract. If you work there, claiming the profile and verifying the domain lets you choose to show the full text here.
Provenance
- Organization
- Charity Commission for England and Wales — imported from official source
- Official source
- https://www.gov.uk/government/organisations/charity-commission.atom ATOM
- Imported
- September 18, 2026 11:35
- Versions
- 1 recorded
- Identity
https://www.gov.uk/government/publications/charity-reserves-building-resilience-cc19#20...