Strategy to address balance sheet weakness

Following a recent investigation by the Charity Commission into negative balance sheets held by charities, Kate Sayer of Sayer Vincent accountants has written a short article ‘Charity finance – Beyond the balance sheet to a financial strategy’.

She addresses the need for charities to have a financial strategy that integrates risk management and addresses pricing, cashflow, return on investment and maximising returns from all assets. Originally published in Third Sector, also available on Directory of Social Change website at