Reserves

The Charity Commission has a number of useful publications on reserves

Tell It Like It Is

Download here:  http://www.charitycommission.gov.uk/Library/publications/pdfs/rs13text.pdf

A useful guide particularly when thinking about formulating a policy & justifying reserves

to funders

CC19 Charities Reserves

http://www.charitycommission.gov.uk/publications/cc19.asp

RS43 Charity Reserves

http://www.charitycommission.gov.uk/publications/rs3.asp

Charity Reserves & Defined Pension Schemes

http://www.charitycommission.gov.uk/supportingcharities/pensions.asp

OG43 Practical Example of a Reserves Policy

http://www.charitycommission.gov.uk/supportingcharities/ogs/g043e011.asp