A downloadable .pdf (176kb) introductory guide to the main principles of Full Cost Recovery. It contains a simple stage by stage guide of how to calculate costs and decide what to include as overheads.

Downloadable 40 page .pdf (600kb) produced for the Finance Hub by NCVO Sustainable Funding Project. The document introduces procurement and contracting. It includes advice on how to approach agencies who may want to buy your services, assessing whether you have the capacity to deliver a contract, explaining different forms of agreements, and looking at the tendering process.

Downloadable 35 page .pdf (405kb) document produced for the Finance Hub by NCVO Sustainable Funding Project. The document provides a series of exercises and checklists designed to support advisers working with groups on procurement and contracting. It includes materials designed for those just starting to look at contracting (introductory), those ready to explore the topic further (intermediate), and for those wanting to look at contracting more seriously (advanced).

Downloadable .pdf (161kb) briefing paper - an introductory guide for organisations currently delivering, or looking to deliver, public services.

Downloadable 32 page .pdf (831kb) produced for the Finance Hub by NCVO Sustainable Funding Project. The guide introduces trading, explains how to prepare for trading, and explores different types of trading activity. It includes practical tools for advisers and groups to use and case studies.

Downloadable 44 page .pdf (652kb) produced for the Finance Hub by NCVO Sustainable Funding Project. The document looks at why financial management is important and covers a range of topics, including developing a financial strategy, budgets and cash flow management, book keeping and financial accounting. It also looks at tax and at financial management and governance. It includes good practice advice, examples and templates for advisers and groups to use.

Information and guidance from the National Council for Voluntary Organisations on VAT.

Statement of Recommended Practice: Accounting and Reporting by Charities issued March 2005. Charities preparing accruals accounts should use SORP 2005 when preparing their trustees’ annual reports and accounts.

The publications listed here will help trustees to identify what level of detail is appropriate for their charity’s annual report and accounts, and to ensure that these provide donors, funders, supporters and the general public with sufficient information to be confident that the charity is well run.

Charity Commission guidance on charities and trading.