Charity Choice Reports

Charity Choice Reports

Charity Choice holds reports for over 10,000 UK charities.

Data Sources

All data contained in Charity Choice Reports is powered by Charity Financials.

Charity Financials contains the latest available financial information on UK charities, key contacts, league tables, benchmarking, plus much more. It also provides a unique overview of the total charity sector across financial, causal, beneficiary and geographical areas.

The Charity Financials database includes granular financial information on the top 6,000 charities, which has been collected by our team of in-house expert analysts. It also contains standard financial information from the Annual Return and Accounts submitted to the Charity Commission for charities beyond the top 6,000.

All figures have ultimately been taken from the charities’ own annual reports and accounts, so any breakdowns of income sources and cost allocations have been defined by the charities themselves.

Definitions

Definitions for key terms and an explanation of where our figures have come from are as follows:

Charitable activities refers to any funds spent on beneficiaries along with any other associated costs.

This includes all expenditure relating to ‘charitable activities’ that support the beneficiaries e.g. cost of supplying goods or services, or awarding grants.

Running the charity refers to any costs required to facilitate the day to day running of the charity plus any other costs.

This includes expenditure relating to ‘governance’ of the charity and ‘other expenditure’.

Raising income refers to money spent on all income generation for the charity.

This includes money spent on ‘generating voluntary income’, ‘trading to raise funds’, and ‘investment management costs’.

Fundraising expenditure refers to any money spent on specifically fundraised income for the charity. This only includes money spent on ‘generating voluntary income’.

Any financial headings referred to in our methodology are based on SORP 2005 headings. Click here for more information on the Charity SORP.]

Calculations & Methodology

Key sections included in our Charity Choice reports are listed below along with explanations of how we have calculated any figures under these headers.

What the charity’s money is spent on

We have used a standard format to calculate the breakdown per £1 spent to facilitate comparison across our 10,000 charity reports. Our breakdown is calculated using the total expenditure figure expressed in each charity's own accounts. This may differ to how other sources display breakdowns as there are a variety of ways that this information can be interpreted. For example, some charities provide a breakdown of the amount spent per £1 donated, which can be calculated using spend on charitable activities as a percentage of total voluntary income.

Other expenditure has been included under 'Running the charity' and may include costs such as the transfer of funds, interest payable, pension charges, foreign exchange losses or losses associated with the disposal of assets amongst others.

  • Charitable activities: the money spent on charitable activities as a percentage of total expenditure
  • Raising income: the money spent on all income generation as a percentage of total expenditure
  • Running the charity: any costs relating to the running of the charity (including 'other' costs) as a percentage of total expenditure

Percentage spent on charitable activities over five years

  • This shows the amount spent on the charity's 'charitable activities' over time as a percentage of total expenditure.

For every £1 spent on fundraising…

  • The amount raised per £1 is calculated using total voluntary income divided by the costs for generating voluntary income.
  • The 'additional amount raised by the charity' shows how much additional money has been raised through fundraising activities. It is calculated using total voluntary income less fundraising costs, displayed to the nearest £1,000.

Five year financial information

  • This shows the total income and expenditure figures by year for the past five years. Figures displayed in the bar chart and table have been rounded to the nearest £1,000.

[There could be a number of reasons why in some instances there are not five years of historical data showing, such as the charity being newly formed within this time frame, or merging with another charity and submitting consolidated accounts.]