CASHFACTS are written specifically for small charities and community groups and aim to give you the financial skills needed to run a successful organisation.

Follow/like us on Twitter and Facebook and/or subscribe to CASH eNEWS, and we’ll let you know when each factsheet is published.


There are some subjects we don’t plan to cover which are related to financial management. Next to each of these below is a link to CASHFACTS Other subjects, where we provide details of resources on other websites.

Accounting for cash

How to account for cash including how to set-up and maintain a petty cash imprest system.

Audit and independent examination

How to prepare for an audit and or independent examinations. Being prepared can cut your costs.

Bank reconciliation

A step-by-step guide to carrying out a bank reconciliation, an essential tool for checking the accuracy of your bookkeeping.

Charity tax: an introduction

An introduction to tax for small charities and community groups. It includes income tax and national insurance, tax and freelance workers, tax and volunteers, when charities have to pay tax on income and charity tax relief, corporation tax, and charities and VAT.

Financial controls (campaign group)

Reduce the risk of fraud and mismanagement and understand your finances.

Finance worker

The role of a finance/administration worker in a small charity including monthly and annual tasks.

Financial health checks

This factsheet will help you test the financial health of your organisation. It covers key areas including the role of the trustees, handling cash, payroll and reserves.

Full cost recovery

You can include overheads in applications to the majority of funders. It’s called full cost recovery. This factsheet shows you how to do it.


This factsheet covers writing applications/bids and gives a brief introduction to online fundraising. It includes identifying projects, producing budgets, identifying outcomes and outputs, matched funding and partnerships, monitoring and evaluation and the world of grants, contracts and service agreements.

General Data Protection Regulation (GDPR) links to CASH’s Privacy Policy

All organisations that process personal data must comply with the GDPR rules by 25 May 2018, and that includes small charities and community groups. GDPR covers many aspects of charity work ranging from maintaining lists of clients who receive services, to information collected for fundraising, to a privacy policy on a website.

Your local Council for Voluntary Service (CVS)/Infrastructure organisation will be able to help. In the London Boroughs CASH is funded to work in they are Kensington & Chelsea Social Council and Sobus (Hammersmith & Fulham).

Our Privacy Policy is on our website. It’s available to download as Word document and we are happy for groups to adapt it for their own use.

Insurance links to CASHFACTS Other subjects

CASH doesn’t have a factsheet on insurance, though we will look at the subject when we produce CASHFACTS: Risk management.

NJC pay scales

These local government pay scales are widely used in the voluntary sector to determine salaries. They are formulated through negotiations between trade unions and the Local Government Association. The scales are not currently on this site, the link is to the National Association for Voluntary and Community Action (NAVCA).

London groups can contact CASH for further information. Kensington and Chelsea organisations should contact Kensington & Chelsea Social Council (KCSC).

Payroll: CASH’s advice & guidance

CASH advises groups to use a payroll service, however even if you do use a service there are things you need to know about your responsibilities as an employer. This factsheet is also relevant to groups who do run their own payroll.

Pensions links to CASHFACTS Other subjects

Small charities and community groups that employ people are required to provide a workplace pension for eligible staff through automatic enrolment.

Small charity & community group online resources

A brief introduction to various UK organisations providing resources for small charities and community groups.

Unit costs & pricing

How to work out your unit costs & pricing. This will make your bid writing more accurate.

Coming soon

The following CASHFACTS will be published over the next few months to complete Six Steps to Better Financial Management, the core skills needed for small charities and community groups:

CASHFACTS Budgets, CASHFACTS Bookkeeping, CASHFACTS Cash flow and CASHFACTS Management accounts.

CASHFACTS Bank reconciliation and CASHFACTS Accounting for cash have already been published, though they will be revised to be used with Microsoft Excel (or other spreadsheet packages) rather than a manual/paper-based system.

Find us on Twitter and Facebook and/or subscribe to CASH eNEWS, and we’ll let you when each factsheet is published.

The CASHFACTS series

By the end of March 2019, we hope to publish a series of factsheets covering all aspects of the financial management of small charities and community groups. The complete list will include:

Accounting for cash – Accounting software guide – Audit and independent examination – Bank reconciliation – Bookkeeping – Budgets – Business planning – Cash flow – CASHWORDS (Glossary) – Conflict of interests – Delivering public services (contracts, procurement etc) – Finance worker – Financial controls – Financial health checks – Insurance – Pensions – Management accounts (finance reports for management committees) – Final accounts – Fixed asset register – Full cost recovery -Fundraising – Payroll – PQASSO finance – Reserves policy – Risk management – Salary guide – Tendering independent examiners & auditors – Treasurer’s role (incl. treasurer’s job description) – Treasurer’s diary – Trustee financial responsibilities – Unit costs & pricing – VAT & small charities – Understanding annual accounts & introduction to charity accounts – Volunteer roles – Workforce development for small charities and community groups.


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