Surveying investment

in the charity sector

The first Deloitte annual survey of investments in the charity sector provides a benchmark guide for charities, with the new charities SORP, investments are to become even more prominent in reporting by charities.


When deciding how to manage cash and investments, there are a multitude of considerations for charities, and the outcomes will vary depending on different objectives. These may be, for example, funding immediate or future projects, providing a regular income, or giving long-term security. The risk appetite of charities will also influence investment choice.

Trustees have a duty to manage a charity’s investments in the best interests of the charity, this may be by generating a financial return, or through some form of investment that promotes the objectives of the charity.


Key findings

This report looks at how charities meet their statutory reporting obligations and also the investments they hold.

From the sample surveyed; an average of 45% of charities’ reserves were held as investments - demonstrating the significance of cash and investment management to charities.

There were a wide variety of objectives disclosed in the accounts surveyed:  liquidity and short term access to funds were the most common objectives, with yield and capital maintenance following closely.

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