While it is Small Charity Support’s intention to provide you with the best possible support and information as we are able, it is important that you read and give due consideration to the following notices.


lawyerThe information contained in this website and downloadable leaflets is provided in summary form and is made available for general information purposes only.   It has not been prepared with your specific needs in mind and is not advice of any kind (whether legal, financial, or otherwise).

Please take the time to check the information in this website and downloadable leaflets is suited to your specific circumstances and if you are making any important decisions, such as on financial, legal or tax matters, you should consult a qualified professional adviser who can provide specific advice based on your position.

Small Charity Support does not assume any liability or responsibility to any person or entity for the information contained in this website and downloadable leaflets and you should not rely on any information contained in this website and downloadable leaflets.   Small Charity Support makes no representation as to, and does not assume any responsibility for, the accuracy, completeness or relevance of the information contained in this website and downloadable leaflets.

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The materials in this website and downloadable leaflets are made available
to charities and not-for-profit organisations under a
Creative Commons  Attributable – Non Commercial – Share Alike  License

That license lets you remix, adapt, and build upon this material non-commercially, as long as you credit Small Charity Support and license your new creations under the identical terms.



An interim service to support the introduction of on-line meetings and social gatherings for small charities.

Please read our

Legal Notice page.

In order to support other small charities during the Coronavirus crisis we are offering an interim start-up hosting and implementation service using "Zoom" (one of the leading applications) to small charities (annual income less than ca.£100K) which want to make a start in providing on-line “gatherings” for both:

  • administrative purposes (eg: so that they can have on-line Trustees, or staff/volunteer meetings during a period of lockdown) and, particularly,
  • on-line social events (eg: talks, quizzes, community sessions) for their beneficiaries.

The service will include:

  • providing scheduled on-line gatherings of up to 3 hrs duration (including a 15 min joining & registration period prior to the scheduled start and a 15 min “over-run” buffer after the scheduled end);
  • hand-holding practice sessions prior to a scheduled gathering to help beneficiaries who are “a bit wobbly” with on-line computer services through the initial installation and setting up process. Where appropriate this would include 1-1 support (eg: by telephone) so that beneficiaries can be talked through the setting up process.
    The aim would be to get beneficiaries to the point where they can comfortably join on-line sessions by themselves unaided to avoid disrupting scheduled gatherings..
  • support to the charity’s volunteers and staff to help them to develop new and more effective ways of running and providing on-line services to their beneficiaries. The idea is that this would lead to the development of innovative ways for the charity to engage effectively and efficiently with its beneficiaries which would continue long after the current crisis is over.

You might also find the following guidance leaflets helpful

To use this service please send an e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it. giving the name of your charity and when you are planning an on-line meeting/gathering and we will do our best to accommodate you.

Frustrated CharlieBrownWarning !

Unfortunately there are reports that some people are using Zoom software not to help those in need during the Covid-19 crisis but to exploit others' needs for their own benefit.   There's a recent article in the Guardian Newspaper on some of the issues which you might want to look at.

If you are intending to use Zoom for your own gatherings:

  • avoid publicising your gathering on social media to which everyone (incuding potential intruders) has access;
  • make sure that your gathering is password protected and that you only give the password to those you want to participate;
  • use the Zoom "virtual waiting room" facility so that you can check the identity of people joining before allowing them to enter the gathering.

The Costs

Small Charity Support is run by volunteers with minimal overheads.
It provides all its services free of charge to other small charities to help them deliver free or low-cost services to meet the needs of their beneficiaries.

If providing the service will incur out-of-pocket expenses that will be negotiated and agreed before any such expenses are incurred.

Donations to Small Charity Support are always welcome, but are not obligatory.
Small Charity Support’s Trustees’ Annual Reports & Accounts are available elsewhere on its website and can be downloaded from the Charity Commission’s public Register of Charities.


Responding to a New Need

Charities, by their very nature, tend to be very direct person-to-person orientated, responding to the needs of individuals by the provision of both 1-1 and small group activities.

The arrival of the Covid-19 (Coronavirus) pandemic has thrown the world into chaos.   Not just at the “big business and finance” level, but even more so at the small charity level.   The personal contact between small charities and their individual beneficiaries – the very essence of their “business” – has been seriously disrupted by the enforcement of social separation and isolation in the efforts to limit the effects of the pandemic.

On-line gatherings – ie: covering the whole gamut of internet communications, from large-scale conferences and events, to small Board meetings – has been around for many years.   Consequently the technology is widely available, and of very high quality.

But it has largely been irrelevant to the charity sector, particularly the small end of the sector, with its focus on the social importance of direct personal contacts, even where on-line technology could otherwise have been used.
{Even in the largest, wealthiest parts of the commercial/financial sector, senior executives STILL feel it is worthwhile to spend large amounts of money on first- and business-class airfares and hotels to maintain direct face-to-face contact with clients when an on-line meeting would have been possible.}

One thing is certain.
Life is NOT going to return to “normal” once the Covid-19 crisis has passed – ie: most charities will NOT go back to just doing things the same way as they did before the crisis.

Some of the changes forced onto the charity sector by the crisis are going to be found to be unexpectedly beneficial and charities will be wanting to not only continue using them once the crisis is past but will be actively expanding, developing and innovating on those changes.

The use of on-line communications to deliver social benefits as well as “business” benefits is likely to be one such area of change.

Small Charity Support is expanding it’s mission to include supporting small charities to introduce on‑line communications technology not just to help them overcome short-term difficulties but how to make use of (ie: develop and innovate the use of) such technologies to enable them to continue to deliver “social gathering” benefits to their beneficiaries (eg: the Sofa Singers and other community groups).

How Small is Small ?

A recent newsletter from the Small Charities Coalition asked the interesting questions “How small is small?   ....can {SCC members} think of other names to describe smaller charities?"

"Small" is a comparative adjective.
Smaller than what?
If you said of a person, or a car, or a box of chocolates, or anything - that they were "small", what would that mean?
In everyday speech that would mean that they were smaller than the norm, the typical, the average, ie: they were smaller than expected for that kind of thing.   And "micro" would mean "even more so".

Tallest man 1If the vast majority (more than 82% according to the Charity Commission's latest figures) of charities have incomes less than £100K then charities with an income less than £100K are NOT small - they are just "ordinary" - they are the norm.
So they should NOT be called "small charities" at all - they are just "charities" - the normal every-day standard-sized charity.

A person who is 5'10" (1.78m) isn't "small" just because there are a few people who are taller than 7' (2.13m)

If it is necessary to distinguish charities on the basis of their size (ie: in terms of their annual incomes) the comparators should be reserved for the minority which have significantly higher incomes than the majority of "ordinary" charities - eg: there could be "charities", "rich charities" and "wealthy charities" (which would also put a better focus on why, and the implication, they need to be identified as different from "ordinary" charities).

I was tempted to say that there could be charities, fat charities and obese charities, but that might be a step too far  .
But it does illustrate a rather more subtle, and therefore less obvious, point about the use of terms like "small" and "micro" to describe what are actually "normal" charities.

Words SmallAndLargelike "small" and "micro" tend to carry with them a pejorative implication - of being a bit "less good than...", or "inferior to...", the norm.
The classical example of that is the dispensation, granted by the Charity Commission, to allow "small" charities to use Receipts & Payments accounts rather than accruals accounts.   But R&P accounting is widely regarded (particularly by "professional" accountants) as being an inferior cut-down accounting system, not least because it is not capable of giving a "true and fair view" of the charity's financial situation (overlooking the fact that full "true and fair view" accruals accounts didn't do much to prevent the financial debacle of the collapse of the Kids Company - one of the "rich" charities).

And by the same argument:  has Small Charity Support got its name wrong?
Shouldn't we be just "Charity Support"?


Should Private Schools be Charities?

The Editorial in the Small Charities Coalition Newsletter of 16 October 2019 observed:

The suggestion has been made {at the recent Labour Party Conference}
that Private Schools are more like businesses and that their assets should be redistributed.

and followed it with a short on-line questionnaire asking:

What do you think?
Keep Private Schools Charitable
Remove the Charitable Status of Private Schools
Not Sure

Although obviously related, the issues of absorbing current “private schools” into the state system in order that their assets can be re-distributed (presumably throughout the state system) is NOT the same as the issue of removing their charitable status – not least because by no means ALL private schools are registered charities: they are already just “ordinary” commercial businesses.

The Editorial also asks “.... have you developed a partnership with a Private school? “.
And I have to answer “Yes”, and declare a “Conflict of Interest”.

One of our grandsons is currently a pupil at a large and well-respected Nth.London charitable private school, as formerly were our two sons (one of whom is our grandson’s father) previously.   In fact, our family has a long history of association with the school because our grandson’s maternal great uncle and great-grandfather were also pupils at the school – a 4-generation family association going back almost 100 years.   And I also have to say that, because of our personal interests and involvement in charity work, we have been very satisfied with the way that our grandson’s school has endeavoured to fulfil its charitable obligations, both through the provision of scholarships and bursaries to pupils whose families could not afford the fees (including ours) and in making its excellent grounds and facilities accessible to local community activities.

The question also implies (albeit probably unintentionally) that the issue of whether charitable status is warranted, or not, applies only (or, at least, primarily) to public schools – perhaps because of the recent self-interested and distinctly “uncharitable” attitudes of some high-profile public figures who were the “beneficiaries” of a private school education.   But the reality is that the blurring of the distinction between big “charitable” interests and big business interests is a much wider than just private schools, particularly in areas like health, social services and leisure.

The core of the issue is that the definition of “charity”, as applied in the Charities Act differs markedly from the general understanding of that word by the proverbial “person on a Clapham omnibus” – as was eloquently pointed out by none other than Lord Hailsham, who said:

“ … the words ‘charity’ and ‘charitable’ bear, for the purposes of English law and equity, meanings totally different from the senses in which they are used in ordinary educated speech or, for instance, in the Authorised Version of the Bible.”

The HM Revenue & Customs internal guidance manual on charitable status explicitly states:

You should not confuse the way in which a charity fulfils its objects with the charitable nature of the objects.   There is nothing to stop a charity charging a large amount of money for its charitable services.
....see the companion Charity Thought – “What is a Charity?

The issue is exemplified by Nuffield Health, a £900+M mega-charity which, ostensibly, is not a commercial business and so doesn’t make a “profit” to distribute to its “investors or shareholders”, as its 2017 Trustees’ Annual Report is keen to emphasise:

We are a trading charity:
....As a charity, we do not have investors or shareholders to answer to: our customers and patients come first.
We generate income by charging for the services we offer.

Nevertheless, in 2017 it was able to generate enough “surplus” (rather than “profit”) on its income from “charging for the {“charitable”} services it offers” to pay over £14M in “interest” (rather than “dividends”) to its “lenders and bondholders” (rather than to its “investors and shareholders”).   Nor is Nuffield Health a unique example – see the Charity Thought: “Charity Bonds Raise £33M

In short, private schools are not the only group of charities for which charitable status can be seen as a bit of a sham.   Nor are they invariably the worst offenders.
So any review of the charitable status of private schools MUST be within the wider context of what does and does not constitute charitable status across the charity sector as a whole, NOT as a political gimmick to take “pot shots” at contentious political opponents.

One consideration which warrants particular consideration, not least because of its wide-ranging implication for the whole of the charity sector, are the likely consequences of singling out private schools for the removal of their charitable status.   As with all such actions, the “Law of Unintended Consequences” must not be overlooked.

Some private schools, particularly the wealthier ones might simply decide to de-register as charities and become “commercial” schools as a way of avoiding being, effectively, taken over by the state.   They would inevitably have to put up their fees to cover the additional costs of not having charitable status (eg: becoming liable for full, rather than 80+% discount, on business rates).   But for many of their more wealthy clients, such increases in fees would be little more than inconsequential “small change”.   AND the schools would no longer be obliged to offer token bursaries and other such “charitable gestures” to protect a charitable status that they no longer had.

But many smaller private schools might well find that their clients could no longer afford the fees and so their children would have to transfer to the state sector.   That would impose an additional burden, and cost, on the already overstretched and struggling state sector.   After all, it is hardly realistic to expect parents, who are currently saving the state sector money by paying from their own pocket to have their children educated, to pay the state to educate their children instead when other children in the same school are getting their education free.   And that is particularly so when those parents are also contributing to the costs of the state education sector by paying their UK taxes like everyone else.

In short – singling out private schools for the removal of charitable status might have exactly the opposite effect to that intended – increasing, rather than removing, the social divide between those who can afford private education and those who can’t; increasing, rather than reducing, the costs of state education; whilst, at the same time, putting the most substantial private school resources even further beyond the reach of those less wealthy.

So how about a different approach?
Children of parents paying UK taxes (ie: who are entitle to free education in the UK) who are receiving private education are left where they are with the parents continuing to pay the school fees.   But the money that it would have cost the state to take that child back into the state sector is, instead, given to their current school to be used to fund bursaries for other children whose parents couldn’t afford the school fees.   There would, of course, have to be some state oversight of the now hybrid private/state-funded sector.   But since the most common reason for paying for their children to be educated privately is because of the perceived higher standard of private education compared to the state sector, the educational standards should not be a problem.

And in addition to the purely educational benefits, there is also the consequential benefits of the enhanced opportunities for social mobility in private schools providing education for children from more diverse financial/social backgrounds.

There is, of course, still the Law of Unintended Consequences intervening to make the system unworkable – eg: parents complaining that “poor” children (ie: from less wealthy families) are lowering the educational standard of the no-longer entirely private school and either taking their children away or refusing to continue paying and demanding that the state foot the bill as for other children, effectively causing the system to implode financially.

Or how about a different approach at the other end of the spectrum:  as befits the capitalist eutopia of a “low tax high income” economy, why not take education out of the state sector entirely ?   That would enable taxes to be lowered (no schools to be state funded) enabling take-home pay to rise so that parents could pay to have their children educated wherever they wished (and could afford!).   And the UK, being a “generous” nation, would inevitably step in to set up “real charity” schools where the children of low income families could be educated at low or zero fees.

Sounds a bit outrageously radical ?
Of course it is ! – the golden rule of “brainstorming” is NEVER to think that an idea is so unthinkable that it is unthinkable.   Because sometimes constructively thinking the unthinkable makes one realise that it (or something along similar lines) might not be quite so outrageous as it seemed at first

As the grandparents (and, previously, parents) of children who had the benefit of private education we are all too aware of the inherent inequities of the system.   But the emphasis has to be on educational equity for all, NOT educational equality.   In education, as in most other areas, there is no “one size meets all”.   There is as much inequity in an educational system which denies children the environment which is best for their abilities and circumstances to ensure that their achieve their potential simply because their parents can afford it as there is in an educational system which denies children the environment which is best for their abilities and circumstances to ensure that their achieve their potential simply because their parents can’t afford.

The inequalities and inequities of a private education system flourish in environments where there are inequalities and inequities in the distribution of wealth.   Attempting to dismantle an education system because it favours the wealthy is never going to succeed.   Inequality of wealth creates inequalities of power and influence.   And those with great wealth and power are always going to find ways of educating their children to aspire to, and achieve, similar wealth and power.   Breaking the incestuous cycle of education, wealth & power cannot be achieved by breaking just one element of the cycle.   The way to make the private education sector more equitable and equal is to use the “leverage” of the charitable status of many private school to promote greater social mobility – finding way of providing “private” education for more children from families who otherwise would not be able to afford it.

A similar, but slightly less “incestuous” situation occurs in other “charity” sectors where the bulk of the charity’s income comes from “charitable trading” – selling their “charitable” services to those who can afford to pay for it (with just token provision of services for “the poor and those in need” – eg: the health and social care sectors).

So, the answer to the question is “Yes”, some radical review of the “charitable” status of private schools is overdue – but ONLY as just one element of a radical reform of the whole spectrum of “charitable trading”.

After all – most commercial organisations (my local butcher, for example) deliver “public benefit” – if they didn’t they’d go out of business. Organisations like Nuffield Health and private schools meet the Charities Act criteria because their core activities happen to fit neatly within one, or more, of the charitable objects defined by the Charities Act.   I had intended to try to find a legitimate charitable purpose to get my local butcher registered as a charity – but escalating business rates forced him out of business.   Had he become a charity, the 80% discount on business rates that he would have then been entitled to might have saved him.   It is outrageous that Nuffield Health, and other, “charitable” hospitals get the charity 80% discount on their business rates while NHS hospitals do not.

So here’s another outrageous suggestion !
How about modifying the Charities Act to add the criteria that an organisation can only be charitable if either at least half of its income comes from charitable donations (ie: NOT from payments for goods or services from beneficiaries or from “commercial” – including local government – contracts to provide those goods or services) or at least half of its workforce are unpaid volunteers ?   Existing “charitable traders”, eg: Nuffield Health, and many private schools, would have to convert to another not-for-profit structure (eg: Community Interest Company, CIC), or become an ordinary commercial company (like the small local private school that another of our grandsons attends).   But those which remain would, at least, more closely resemble what the “ordinary person on the Clapham omnibus” understands to be “charities”.


Note: This Charity Thought represents the personal views of one of the Trustees of Small Charity Support.   But all the Trustees have authorised its inclusion on the Small Charity Support website.


Leaflets2Guidance Leaflets

Small Charity Support produces numerous (more than 40 at the last count) free-to-download-and-use guidance leaflets covering most of the issues encountered by the trustees of small charities.   Some of the leaflets appear in more than one section.

Click on a leaflet title to open a downloadable version (PDF).
Or on a section heading to go to another web-page with fuller details.

For a downloadable/printable list of all the leaflets available click HERE

Please remember
to read our Legal Notice


The Roles & Responsibilities of Small Charity Trustees 

SmallCharityTrusteesThe Roles & Responsibilities of ALL Trustees

Typical Roles & Responsibilities of the Chair
     {Including managing meetings}

Typical Roles & Responsibilities of the Treasurer
   {Including preparing regular reports to Trustees}

Payments to Trustees (and connected persons)

Minutes {Recording discussions & decisions effectively}

Preparing the Trustees Annual Report & Accounts


Managing a Small Charity

TrusteesTeamworkOutputs & Outcomes
   {What the charity does, and what it achieves}

Programme Planning

   Introduction to programme (aka: business) planning

   Programme Plan Template (editable text document)

   Programme/Project Tasks Monitoring (editable spreadsheet)


Managing Meetings

Typical Roles & Responsibilities of the Chair

Minutes {Recording discussions & decisions effectively}

Managing the Money

Typical Roles & Responsibilities of the Treasurer

Budgets & Cash Flows

For more information, see "Simple Accounts for Small Charities", below

Preparing the Annual Report & Accounts

ALL charities, regardless of their size MUST prepare Trustees Annual Reports & Accounts and make them available to the public on reasonal requeste WHETHER OR NOT they are required to submit them automatically (ie: without being requested) to the Charity Commission.


ScrollExample Policies & Procedures for Small Charities

Takes you to a separate web-page where you can find a range of 18 downloadable/editable example policies & procedures which you can adapt to your charity's own requirements.


Simple Accounts for Small Charities

0404b CashFlowMonitoringAugTakes you to a separate web-page with guidance on how to prepare and manage the finances of a small charity in accordance with Charity Commission requirements WITHOUT having to use complicated accounts procedures and professional accountants or financial advisors.
The leaflets on that web-page are:

    • What accounts ALL charities MUST keep;
    • Typical Roles & Responsibilities of the Treasurer;
    • Recording & Managing Your Charity's Funds
    • Budgets & Cash Flows
    • Financial Controls CheckList
    • Bank Account
    • Preparing the Trustees Annual Report & Account;
    • Simple Accounts Spreadsheet {MS-Excel} & Instructions


Starting & Registering a Small Charity

StartingACharityTakes you to a separate web-page with guidance on what you will need to have and to do to set up a new small charity and get it registered with the Charity Commission.
The leaflets on that web-page are:

    • Introduction & Overview;
    • Outputs & Outcomes;
    • Charitable Purposes/Objects;
    • Governing Document
    • Roles & Responsibilities of Trustees;
    • A "Minute" Book;
    • Bank Account;
    • "Simple is Beautiful" - Managing Charity Accounts;
    • Programme Planning;
    • Policies & Procedures;
    • Registering with the Charity Commission.
    • Preparing the Trustees Annual Report & Account;


Quiz ScoreBoard

Not a leaflet - just a bit of fun !
A downloadable Quiz Scoreboard {in open-source MS-Excel}

If your charity runs quizzes, whether as social events or fundraisers (or both) this might be of interest