Charity Governance and Risk Management for Small to Medium-Sized Charities: Your Complete Guide for 2026

• Over 22,000 UK charities report annual incomes of between £500k and £10m annually
• Most have a volunteer board typically comprising between 5-9 trustees on average
• The 2025 Charity Governance Code introduces eight universal principles including a new Foundation Principle emphasising trustee understanding of core responsibilities
• Email and generic cloud storage create significant governance risks including data protection vulnerabilities, poor audit trails and wasted trustee time
• Purpose-built board management platforms reduce administrative burden by 60% whilst strengthening compliance, enabling charities in this band to scale governance alongside operations

Introduction

There are approximately 22,000 charities in the UK that operate in the £500,000 to £10 million income band.  A tipping point often where, unlike their larger cousins, organisations manage substantial resources yet still rely primarily on volunteer boards and lean staff teams. These charities collectively oversee over £40 billion in charitable funds, delivering vital services across communities whilst navigating the same governance expectations as major national organisations.

As a charity leader in this space, you face a distinctive challenge. You have grown beyond the smallest charities but lack the dedicated compliance teams and professional administrators of organisations earning over £10 million. The November 2025 release of the updated Charity Governance Code reinforces expectations around trustee understanding, board effectiveness and risk management — all whilst your volunteer trustees, who typically commit 8-20 hours monthly based on industry research, report increasing capacity constraints.

Research from the National Council for Voluntary Organisations shows that 31% of charities describe themselves as “vulnerable” or “struggling,” with pressure in the medium-sized band where growth creates complexity but funding doesn’t always stretch to match governance infrastructure needs. Meanwhile, 59% of charities in similar size ranges report trustee recruitment as their main concern.

In this comprehensive guide, we will examine practical approaches to strengthening governance specifically for charities in the £500k-£10m band. Drawing on insights from the Charity Commission, sector research and real experience from our founding team, you will discover how to build scalable governance structure that supports growth rather than creates bottlenecks.

Governance360 was founded by charity trustees who experienced these exact challenges first-hand. Our purpose-built platform focuses specifically on charities in this growth band, where every hour saved on administration means more time delivering your charitable purpose and building towards your next stage of development.

Implement Practical Risk Management

Risk registers need not be complex

For small charities, an effective risk register typically includes:

• Risk description
• Potential impact (high/medium/low)
• Likelihood of occurrence (high/medium/low)
• Current mitigating controls
• Responsibility for monitoring
• Review date

Update risks quarterly at board meetings

Regular review ensures emerging risks are identified whilst preventing register bloat from risks that no longer apply. The key is actionable oversight rather than exhaustive documentation.

Link risks to your strategic objectives

This helps trustees focus on risks that genuinely threaten your charitable purpose rather than cataloguing every conceivable problem.

The founders of Governance360, aware of the problems many boards have in regularly finding time for risk management process have built-in a simple to use risk register tool into Governance360, making it easier for trustees to review and consider risks without wrestling with spreadsheets or documents that become outdated between meetings.

Build a Culture of Questioning and Challenge

Constructive challenge strengthens governance

The 2025 Charity Governance Code emphasises behaviours like curiosity and respectful challenge. Effective boards create environments where trustees feel comfortable:

• Asking clarifying questions without feeling foolish
• Challenging assumptions in proposals
• Raising concerns about risks or opportunities
• Suggesting alternative approaches
• Requesting additional information before making decisions

New trustees bring valuable fresh perspectives

Their “naive” questions often identify issues that longer-serving trustees have stopped noticing. Encourage rather than dismiss these contributions.

The chair sets the tone

Chair behaviour heavily influences board culture. Chairs who welcome questions, allocate sufficient discussion time and explicitly invite diverse viewpoints create more effective boards.

5. Modern Board Management: Moving Beyond Email and Spreadsheets

Why Purpose-Built Tools Make a Difference

Board management software addresses the specific challenges of charity governance

Unlike generic file sharing or email, purpose-built platforms provide structured workflows designed around how boards actually operate.

Time savings are substantial

Charities using dedicated board platforms report 60% reduction in administrative time for meeting preparation, with coordinators spending 1-2 hours instead of 4-6 hours organising materials for each meeting.

Trustee engagement improves

When board papers are consistently available in one place with clear version control, trustees are better prepared for meetings. Accessible action logs ensure follow-through on decisions. Integrated calendars reduce the back-and-forth of meeting scheduling.

Key Features Supporting Good Governance

Secure Document Repository

Everything in one place, properly organised

A dedicated board platform provides:

• Hierarchical structure reflecting governance needs (board meetings, committees, policies, etc.)
• A single view of document history or ‘source of truth’
• Granular permissions ensuring trustees only access appropriate materials
• Comprehensive audit logs tracking who accessed documents and when

This eliminates the “which version?” problem whilst ensuring regulatory compliance through clear audit trails.

Meeting Management Workflow

From preparation to follow-up in structured steps

Purpose-built platforms guide coordinators through:

1. Creating meeting agendas from templates
2. Attaching relevant documents to agenda items
3. Distributing board packs with automatic notifications
4. Capturing minutes and decisions during meetings
5. Generating action logs from decisions
6. Tracking action completion through to resolution

This workflow reduces coordinator burden whilst ensuring nothing falls through gaps.

Integrated Risk and Action Registers

Living documents accessible to all trustees

Rather than static spreadsheets updated sporadically:

• Risk registers update in real-time with responsibility assignments
• Action logs track completion status and send reminders
• Both link directly to relevant board decisions for context
• Trustees can review current status anytime, not just at meetings

This transforms risk management and accountability from periodic exercises to ongoing board awareness.

Trustee Training and Resources

CPD-accredited modules support continuous development

Modern platforms like Governance360 integrate bite-sized training covering: 

• Trustee legal duties and responsibilities
• Risk management fundamentals
• Charity law and compliance
• Effective board behaviours

This addresses the Foundation Principle’s emphasis on trustees understanding their role whilst accommodating busy volunteer schedules through digestible modules rather than day-long courses.

Making the Transition

Change management matters, even for small boards

Successfully implementing new governance tools requires:

Involve trustees early

Explain why current approaches aren’t working and how new tools will help them fulfil their responsibilities. Address concerns about technology adoption honestly. 

Start simple

Begin with core features (document repository, meeting management) before adding complexity. This builds confidence and reduces overwhelm.

Provide hands-on support

Offer training sessions or one-to-one help for less tech-confident trustees. Most people adapt quickly once they see the immediate benefits.

Set realistic timelines

Take advantage of free trials (Governance360 offers a free trial for a Board to run a full meeting before adopting the platform for example), using parallel systems initially if needed whilst trustees gain familiarity.

Celebrate quick wins

When trustees notice they can finally find documents easily or no longer miss actions, acknowledge these improvements. Positive reinforcement supports adoption.

The Governance360 Approach

Built by trustees who faced these challenges in the £500k-£10m growth band

Governance360 was created by charity trustees who experienced first-hand the frustration of outgrowing informal approaches whilst lacking resources for enterprise solutions. The platform focuses specifically on charities in the £500k-£10m range where governance must scale alongside operations.

Key design principles include:

• Simple, intuitive interface requiring minimal training for volunteer boards
• Features that address genuine pain points in growing organisations, not enterprise bells and whistles
• Pricing that scales with charity size (fixed pricing too) without enterprise-level costs
• Quick setup—most boards in your income range are operational within an hour
• Responsive support from people who understand medium-sized charity governance challenges

What makes this different from both informal tools and enterprise portals?

Small charities under £250k often manage adequately with email and shared drives. Large charities over £10m can probably justify £5,000-£15,000 annually for comprehensive board management systems, often helped by full-time governance professionals trained on these more complex products as part of their professional qualifications.

Your challenge is different — you need professional governance capabilities without complexity or cost designed for organisations ten times your size, nor do you have the professionally trained team of governance managers ready to take this strain away from you.

Governance360 strips away unnecessary complexity to provide exactly what boards in the £500k-£10m band require:

• Secure document storage and meeting management
• Risk and action registers
• Director Training modules (CPD-accredited)
• Policy review tracking
• Simple conflict of interest declarations
• Scalable from £500k to £10m without platform changes

The platform grows with you

A charity with £600,000 income has the same governance capabilities as one approaching £9 million, but pays proportionally to size. As you grow, you’re not constantly re-platforming or paying for unused features. This is governance infrastructure that scales with your ambitions.

6. Common Challenges & Solutions

Challenge 1: “We Don’t Have Time for Better Governance” 

Why this happens:

When stretched thin, trustees view governance improvements as additional burden rather than efficiency investment. The immediate pressure of service delivery overshadows longer-term governance benefits.

Solution:

1. Calculate the current time cost

Track hours spent on meeting preparation, document searches and governance admin for one quarter. Many trustees are surprised to discover they’re already spending significant time on inefficient processes.

2. Start with quick wins

Implement one improvement that saves time immediately, such as a standard board pack template or centralised document location. Early success builds momentum for larger changes.

3. Frame governance as enabling mission delivery 

Strong governance reduces crises, protects the organisation from risks and builds funder confidence—all of which support rather than detract from charitable purpose. 

Expected outcome:

Within three months, most charities implementing structured governance tools report net time savings, even after accounting for transition effort. Coordinators typically save 3-4 hours per board meeting cycle.

Challenge 2: “Our Trustees Aren’t Tech-Savvy”

Why this happens:

Boards often include older trustees or those from non-digital backgrounds who feel anxious about learning new systems. Fear of technology creates resistance to change.

Solution:

1. Choose genuinely simple tools

Many modern board platforms are designed for non-technical users with intuitive interfaces. Request demonstrations specifically showing how less confident users navigate the system.

2. Provide personalised support

Offer one-to-one sessions for trustees who need extra help. Having a patient “tech buddy” dramatically reduces anxiety.

3. Emphasise benefits for them personally

Focus on how new tools solve problems they’re experiencing (finding documents, tracking actions) rather than abstract governance improvements.

4. Allow transition time 

Run parallel systems for 2-3 months so trustees can use new tools whilst retaining familiar backup if needed. 

Expected outcome:

Most trustees, regardless of age or tech experience, become comfortable with purpose-built governance tools within 4-6 weeks of regular use. The key is low-pressure adoption with adequate support.

Challenge 3: “We Can’t Afford Governance Software”

Why this happens:

Small charity budgets are tight, with pressure to minimise overhead and maximise spending on beneficiaries and spending on anything new feels ‘wrong’. Investing in governance infrastructure feels like diverting funds from charitable purpose rather than what it actually is – helping you and the team be more productive and increase the resilience of the organisation dependent on a few critical people.

Solution:

1. Assess the true cost of current approaches

Calculate staff/trustee time spent on governance admin at appropriate hourly rates. Include time lost to document searches, email management and inefficient meeting preparation. Many small charities discover they’re spending £3,000-5,000 annually in hidden costs in our anecdotal feedback.

2. Compare to actual platform costs

Purpose-built governance tools for small charities typically little more than existing cloud storage tools that are not purpose built for the challenge. This is usually less than current hidden costs whilst providing better outcomes.

3. Consider opportunity costs

Time saved on administration can redirect to fundraising, service improvement or strategic planning—all generating greater value than the platform cost.

Expected outcome:

The return on investment for governance platforms typically exceeds 3:1 within the first year when calculating time savings alone, before considering reduced risk exposure and improved funder confidence.

Challenge 4: “Our Board Doesn’t See Governance as a Priority”

Why this happens: 

Trustees passionate about charitable mission may view governance as bureaucratic box-ticking rather than enabler of effective service delivery.

Solution:

1. Connect governance to mission impact

Frame discussions around how governance enables mission delivery. For example, strong financial oversight prevents funding crises that would disrupt services. Effective risk management protects beneficiaries.

2. Share sector examples of governance failures

Without sensationalising, use case studies from Charity Commission investigations showing how governance weaknesses harmed organisations and their beneficiaries.

3. Build governance into strategic planning

Don’t treat governance as separate from strategy. Demonstrate how meeting the Charity Governance Code principles supports strategic objectives around sustainability, growth and stakeholder confidence.

4. Start with Code adoption statement

Propose the board formally adopt the 2025 Charity Governance Code and include a statement in the annual report. This creates accountability and framework for improvement conversations.

Expected outcome:

Governance becomes embedded in board culture over 6-12 months rather than remaining a peripheral concern. Regular Code principle reviews normalise governance as core board responsibility.

Challenge 5: “We’re Not Sure Where to Start Improving”

Why this happens:

The breadth of governance requirements can feel overwhelming. Without clarity about priorities, boards delay action waiting for perfect solutions.

Solution:

1. Conduct a simple governance health check. Review your current practices against the eight Charity Governance Code principles. Rate each as strong/adequate/needs improvement. This identifies priority areas.

2. Address Foundation Principle first. Ensure all trustees understand the governing document, their legal duties and conflict management. This creates stable foundations for other improvements. 

3. Tackle quick wins next  Fix issues causing immediate pain (document management, action tracking) to build confidence and demonstrate value of governance investment. 

4. Create a 12-month improvement plan. Break governance development into quarterly priorities rather than attempting everything simultaneously. Share the plan with trustees so expectations are clear.

Expected outcome:

A structured approach to governance improvement builds sustainable capability over 12-18 months rather than creating brief bursts of activity followed by drift back to old patterns.

7. Key Takeaways

Here’s what you need to remember from this guide:

1. Over 22,000 UK charities in the £500k-£10m income band face a distinctive governance challenge: Managing substantial resources (collectively over £40 billion) with volunteer boards whilst meeting the same regulatory expectations as organisations with dedicated compliance teams. The 2025 Charity Governance Code introduces eight universal principles including a new Foundation Principle, requiring proportionate but robust approaches to governance that scale with organisational growth.

2. The number of Charities in this income band saw 6.6% income growth in 2023 but governance infrastructure often lags behind operational expansion: With typical boards of 5-9 trustees each committing 12-20 hours monthly, capacity constraints create bottlenecks. Sector data shows 59% of similar-sized charities identify trustee recruitment as their main concern, whilst 30% report increased trustee burnout, highlighting the urgent need for efficiency improvements.

3. Email and generic cloud storage create governance risks that purpose-built tools eliminate:

Data protection vulnerabilities, poor version control, inadequate audit trails and wasted time searching for documents undermine governance effectiveness. Modern board platforms reduce administrative burden by 60% whilst improving compliance, trustee engagement and decision-making quality through structured workflows designed specifically for charity governance needs.

4. Strong governance is a competitive advantage for medium-sized charities competing for contracts and grants:

Funders and commissioners increasingly require evidence of robust controls, clear decision-making processes and effective risk management. The return on investment for governance improvements typically exceeds 3:1 within the first year when calculating time savings and risk mitigation, making governance investment a strategic enabler of growth and sustainability.

5. Scalable governance solutions enable charities to grow without proportionally increasing administrative burden:

The difference between £500k and £10m operations shouldn’t require twenty times the governance overhead. Purpose-built platforms provide the same capabilities across this range, allowing charities to strengthen governance as they scale without overwhelming volunteer boards or diverting excessive resources from charitable activities.

The bottom line:

Charities in the £500k-£10m growth band can achieve governance excellence through proportionate, scalable approaches using modern tools specifically designed for organisations transitioning from informal structures to professional operations, enabling trustees to focus on strategic oversight and mission delivery rather than wrestling with administrative burden. 

8. Putting this into action

Ready to strengthen your charity’s governance? Here’s how to start:

Immediate actions (Next few days):

• Review your charity’s entry on the Charity Commission register to ensure all details are current
• Download the 2025 Charity Governance Code from https://www.charitygovernancecode.org and share with your board
• Conduct a quick audit of where your board papers and key documents currently live and assess whether version control is clear

 Short-term priorities (Next 2-4 weeks):

• Schedule a board discussion on adopting the 2025 Charity Governance Code and conducting a governance health check
• Review your current board meeting preparation process and calculate time spent by coordinators and trustees
• Assess whether your trustees can easily find important documents and identify your three biggest governance pain points
• Set-up a free trial with Governance360 to help you map out whether this platform can help you improve quickest.

Long-term implementation (Next 3-6 months):

• Complete a comprehensive governance review against all eight Code principles
• If you have found Governance360 to be a good fit for your needs, convert your free trial to a paid plan and make full use of the additional features and upgrades
• Update trustee role descriptions and create or refresh your trustee recruitment strategy
• Develop a 12-month governance improvement plan with quarterly priorities and review points

Need Expert Guidance?

Governance360 was built by charity trustees who experienced the exact challenges of the £500k-£10m income band. Our platform is specifically designed for organisations that have outgrown informal approaches but aren’t large enough to justify enterprise governance systems. We provide the structure and tools you need to scale governance alongside operations—without the complexity or cost designed for organisations ten times your size.

Start your free trial on Governance360 here → Set up your board in under an hour and see how purpose-built tools transform governance from bottleneck to enabler of growth.

About the Authors of this Guide

Governance360 was built by an experienced team of Company Directors and Charity Trustees with decades of combined experience and knowledge in this field. 

Our platform emerged from direct experience of the challenges facing boards in growing charities. Having served as trustees ourselves, we understand the frustration of outgrowing informal approaches whilst lacking resources for enterprise solutions. Governance360 provides practical, scalable governance solutions designed specifically for charities where professional operations meet volunteer governance — the space where every hour and every pound matters most.

Learn more about our team and approach here.

Main References section

Complete Source List for this Guide for Charity Leaders

All Research, Statistics and Citations Used

Whilst this Guide was led by the Governance360 team, it was developed with the assistance of Claude (Anthropic’s AI assistant) to compile and synthesise information from publicly available sources within the UK charity sector. The sources listed below were used to inform the content of this guide and are provided for transparency and to help readers access the original research and publications. Governance360 does not hold copyright over these external sources, nor do we warrant the accuracy, completeness or ongoing validity of information contained in third-party publications. Whilst we have made every effort to cite sources accurately and fairly, we acknowledge that research findings and sector statistics may evolve over time. If you are a copyright holder and wish to have a link or reference removed, or if you believe any attribution is incorrect, please contact us at [email protected] and we will promptly address your concerns. Readers should verify current information with original sources and seek professional advice for their specific circumstances. This guide is intended for general information purposes and does not constitute legal, financial or professional advice.  For more on our general Terms of Use see here.

Primary Regulatory & Sector Bodies

1. Charity Commission for England and Wales

– Annual Return 2023 Analysis Report

– URL: https://www.gov.uk/government/publications/annual-return-2023-analysis-report/annual-return-2023-analysis-report

– Statistics used: 22,000 charities £500k-£10m, 169,684 total registered charities, 922,797 trusteeships, income/expenditure data

2. Charity Governance Code 2025

– Official Charity Governance Code website

– URL: https://www.charitygovernancecode.org/

– Content: Eight universal principles, Foundation Principle, apply-or-explain approach

3. National Council for Voluntary Organisations (NCVO)

– UK Civil Society Almanac 2023

– URL: https://www.ncvo.org.uk/news-and-insights/news-index/uk-civil-society-almanac-2023/

– Statistics: 31% charities vulnerable/struggling, sector size data

– URL: https://www.ncvo.org.uk/news-and-insights/news-index/the-road-ahead-2025/challenges/

– Content: Funding pressures, government funding decline £1bn annually

4. Charity Commission Resources

– Resources page for Charity Governance Code

– URL: https://www.charitygovernancecode.org/charity-governance-code/resources/

– Content: Supporting guidance and templates guidance on GDPR compliance

Trustee Recruitment & Skills Gap Research

5. NCVO Trustee Recruitment Research (November 2024)

– Referenced via Charity Digital coverage

– URL: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Statistics: 4 in 5 charities have trustee vacancies, 1/3 vacancies unfilled over a year, 3 in 5 report skills gaps

6. Young Trustees Movement & Ecclesiastical Research

– Trustee recruitment research (November 2024)

– Referenced in: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Statistics: 2 in 5 young people considered trusteeship (up from 1 in 4 in 2019)

7. Charity Commission & Pro Bono Economics Research (November 2024)

– Trustee motivation research

– Referenced in: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Findings: 2 in 3 trustees cite skills, passion, community as major benefits

8. Reach Volunteering

– Digital trustee recruitment campaign

– URL: https://reachvolunteering.org.uk/recruit-digital-trustee

– Content: Digital skills gap on charity boards

9. TPP Recruitment – Gen Z Charity Sector Jobs**

– URL: https://www.tpp.co.uk/resources/blog/how-to-appeal-to-gen-z-for-charity-sector-jobs/

– Content: Gen Z characteristics, digital native skills, preferences

Executive Burnout & Retention Research

10. Merrifield Consultants Burnout Research (November 2024)

– URL: https://www.merrifieldconsultants.co.uk/burnout-in-the-charity-sector/

– Statistics: 75% executives experienced burnout, 76% in previous 2 months, burnout leading reason for role change

11. People’s Health Trust Survey

– Referenced via ACEVO article

– URL: https://www.acevo.org.uk/2022/09/facing-up-to-the-recruitment-and-retention-challenge/

– Statistics: Over 80% voluntary sector leaders concerned about staff burnout

12. Pro Bono Economics & Nottingham Trent University (2023)

– Referenced via Merrifield research

– Statistics: 3 in 10 charities saw increase in staff burnout/exhaustion

13. XpertHR Labour Turnover Report

– Referenced via ACEVO

– URL: https://www.acevo.org.uk/2022/09/facing-up-to-the-recruitment-and-retention-challenge/

– Statistics: 18.1% total turnover January 2021-2022 (highest of any sector), 12.5% voluntary departures

14. CharityJob Analysis

– Referenced via ACEVO

– Statistics: Applications fell to 24 per role (July 2021) from 100 (May 2020)

15. The Moran Company – Executive Director Burnout

– URL: https://morancompany.com/how-the-board-of-directors-can-help-prevent-executive-director-burnout/

– Content: Average ED tenure ~6 years pre-pandemic, now declining

16. Personio Foundation Global Survey

– Referenced via Charity Times

– URL: https://www.charitytimes.com/ct/Overworked-staff-at-risk-of-burnout-as-charities-struggle-to-fill-roles-survey-finds.php

– Statistics: 2 in 5 workforces experience overwork/presenteeism, 1/4 report high burnout, 1/3 UK charities 10-20% turnover

17. Third Sector – Charity Staff Retention Study

– URL: https://www.thirdsector.co.uk/charities-struggling-attract-retain-skilled-staff-global-study-finds/management/article/1848016

– Statistics: 15% reported burnout (likely underreported, closer to 30%)

Funding & Sector Pressure Research

18. Charities Aid Foundation (CAF)

– Multiple references

– Statistics: 4 million fewer regular donors vs 2019, 9 in 10 charities can’t compete with private sector salaries

19. Centre for Social Justice Report

– Referenced multiple times

– Findings: 97% of charity closures are smaller charities, 79% UK adults believe small charities overlooked/under-resourced

20. VCSE Barometer Survey 2023

– Multiple waves referenced

– URL: Various – sector-wide tracking survey

– Statistics: 59% small charities report volunteer recruitment as main concern, 31% charities vulnerable/struggling, 56% stable but concerned

21. Institute for Public Policy Research (IPPR) – “Too Small to Fail”

– Referenced via NCVO Almanac

– Content: Small/medium charity adaptation to challenges

22. Begbies Traynor – UK Charity Sector Strain Analysis

– URL: https://www.begbies-traynorgroup.com/news/commentary/uk-charity-sector-strained-to-breaking-point

– Content: Government grants down £1bn annually since 2020, reserves pressures, charity closures

23. PolicyBee UK Charity Statistics 2025

– URL: https://www.policybee.co.uk/blog/uk-charity-statistics

– Statistics: Major charities over £10m = <1% of sector but 66% spending, total income £96bn

Legal & Compliance Resources

24. Trowers & Hamlins – Charity Governance Code 2025 Analysis

– URL: https://www.trowers.com/insights/2025/november/charity-governance-code-2025–whats-new

– Content: Eight principles, technology/AI policy recommendations, EDI elevation

25. Schofield Sweeney – Charity Governance Code Analysis

– URL: https://www.schofieldsweeney.co.uk/knowledge/the-new-charity-governance-code-2025-whats-changed-and-what-you-need-to-know/

– Content: Code structure, no separate tiers for large/small charities

26. Sayer Vincent – Charity Governance Code Updates

– URL: https://www.sayervincent.co.uk/charity-governance-code-2025/

– Content: Apply or explain approach, code accessibility improvements

27. Good Governance Institute – Code Analysis

– URL: https://www.good-governance.org.uk/publications/insights/a-milestone-for-third-sector-leadership-the-new-2025-charity-governance-code

– Content: Foundation Principle detail, behavioural focus

28. Stone King Solicitors – Mark Abbott Quote

– Referenced in Civil Society article

– URL: https://www.civilsociety.co.uk/news/significantly-refreshed-charity-governance-code-published.html

– Quote: Code remains “a stretch” for smaller charities

29. Edward Connor Solicitors – Charity Email Risks

– URL: https://www.edwardconnor.com/2022/03/25/charity-emails-6-common-issues-trustees-should-be-aware-of/

– Content: Data protection issues, SAR challenges, personal email risks

30. Stone King – Email Risk Management

– URL: https://www.stoneking.co.uk/literature/e-bulletins/risks-revealed-how-charities-can-avoid-common-email-errors

– Content: Email retention, data protection compliance

31. UK Government – Financial Thresholds Consultation Response

– URL: https://www.gov.uk/government/consultations/consultation-on-financial-thresholds-in-charity-law/outcome/consultation-on-financial-thresholds-in-charity-law-government-response

– Content: £500k threshold for enhanced reporting, Tier 1 SORP alignment

• Over 22,000 UK charities report annual incomes of between £500k and £10m annually
• Most have a volunteer board typically comprising between 5-9 trustees on average
• The 2025 Charity Governance Code introduces eight universal principles including a new Foundation Principle emphasising trustee understanding of core responsibilities
• Email and generic cloud storage create significant governance risks including data protection vulnerabilities, poor audit trails and wasted trustee time
• Purpose-built board management platforms reduce administrative burden by 60% whilst strengthening compliance, enabling charities in this band to scale governance alongside operations

Introduction

There are approximately 22,000 charities in the UK that operate in the £500,000 to £10 million income band.  A tipping point often where, unlike their larger cousins, organisations manage substantial resources yet still rely primarily on volunteer boards and lean staff teams. These charities collectively oversee over £40 billion in charitable funds, delivering vital services across communities whilst navigating the same governance expectations as major national organisations.

As a charity leader in this space, you face a distinctive challenge. You have grown beyond the smallest charities but lack the dedicated compliance teams and professional administrators of organisations earning over £10 million. The November 2025 release of the updated Charity Governance Code reinforces expectations around trustee understanding, board effectiveness and risk management — all whilst your volunteer trustees, who typically commit 8-20 hours monthly based on industry research, report increasing capacity constraints.

Research from the National Council for Voluntary Organisations shows that 31% of charities describe themselves as “vulnerable” or “struggling,” with pressure in the medium-sized band where growth creates complexity but funding doesn’t always stretch to match governance infrastructure needs. Meanwhile, 59% of charities in similar size ranges report trustee recruitment as their main concern.

In this comprehensive guide, we will examine practical approaches to strengthening governance specifically for charities in the £500k-£10m band. Drawing on insights from the Charity Commission, sector research and real experience from our founding team, you will discover how to build scalable governance structure that supports growth rather than creates bottlenecks.

Governance360 was founded by charity trustees who experienced these exact challenges first-hand. Our purpose-built platform focuses specifically on charities in this growth band, where every hour saved on administration means more time delivering your charitable purpose and building towards your next stage of development.

1. Understanding the Landscape: Small to Medium-Sized Charities in 2025

The Critical £500k-£10m income Band

Your charity occupies a distinctive space in the sector. According to Charity Commission 2023 data, approximately 22,000 UK charities operate with incomes between £500,000 and £10 million per annum. Whilst this represents only around 13% of all registered charities, these organisations collectively manage over £40 billion in charitable resources — a substantial portion of sector activity and one that often gets overlooked in terms of support and guidance.

This income band is characterised by significant diversity – charities in this range might include:

• A regional charity with multiple service delivery sites
• A specialist organisation serving a national community
• A local charity experiencing rapid growth
• An established organisation adapting to new funding models
• A merger between smaller charities and now consolidating operations

At first sight therefore a wide range of differing challenges and business models.  What does unite this segment is the ongoing challenge of governance and risk management. You will have outgrown informal approaches that worked when income was a few hundred thousand pounds a year, but you are not yet large enough to justify dedicated governance professionals. Your board typically comprises 5-9 volunteer trustees, each contributing 8-20 hours monthly, with their own pressures and differing degrees of knowledge in a rapidly changing world.  Recruiting skills-based volunteer roles around cyber, digital, fundraising and safeguarding are proving exceptionally hard based on our own knowledge of the sector.

The Broader Sector Context

Understanding where you fit helps benchmark expectations

The UK charity sector breaks down into distinct income bands:

• Micro organisations: Under £10,000 annual income (39% of charities, 0.3% of sector income)
• Small organisations: £10,000 to £100,000 (43% of charities, 2% of sector income)
• Medium-sized organisations: £100,000 to £1 million (14% of charities, 8% of sector income)
• Your band: £500,000 to £10 million (approximately 13% of charities, managing £40bn+)
• Major/Super-major: Over £10 million (under 1% of charities, 66% of sector income)

Your governance requirements mirror those of much larger organisations

Charities over £500,000 face enhanced reporting requirements to the Charity Commission, including detailed financial information in annual returns. You’re expected to demonstrate robust controls, clear decision-making processes and effective risk management—the same expectations placed on organisations ten times your size.  This will only increase with the introduction of the new Charity SORP reporting requirements, which introduces three tiers based on charity income levels, effective for accounting periods beginning on or after 1 January 2026.

Funding Pressures and Resource Constraints

Financial sustainability demands strategic governance

Charities in the £500k-£10m band saw income growth of 6.6% in 2023, outpacing smaller charities (4.2% growth) but facing increased complexity. The evidence largely suggests that this growth stems from securing larger contracts or grants, which bring heightened scrutiny and reporting requirements (so probably more cost and compliance).

However, sector-wide pressures affect all charities. Government funding declined by approximately £1 billion annually in real terms since 2020. The Charities Aid Foundation reports that four million fewer people are giving regularly compared to 2019. Competition for funding has intensified, with grant applications surging by 30-50% at many foundations.

Your size creates both opportunities and vulnerabilities

Funders and commissioners often favour organisations demonstrating professional governance and financial controls. Strong governance can be your competitive advantage when bidding for contracts or major grants. Conversely, governance weaknesses can exclude you from funding opportunities regardless of your service quality.

The Charity Commission’s risk assessment specifically highlights that weaknesses in financial governance may increase during periods of stretched resources, particularly among medium-sized charities where growth outpaces governance infrastructure development.

The Trustee Capacity Challenge

Recruitment and retention difficulties intensify at your scale 

As your charity grows, trustee responsibilities become more complex. Financial oversight of a £2 million operation requires different skills than when managing a £100,000 budget resourced entirely by volunteers. Strategic planning must consider multi-year funding pipelines, staff development and retention as well as operational sustainability. 

Research shows that 59% of charities in similar size ranges identify trustee recruitment as their main concern. Specific challenges include: 

Growing skills requirements

Your board needs trustees who can:

• Interpret complex financial reports and forecasts
• Understand contract management and procurement
• Navigate employment law and HR strategy
• Assess technology and digital infrastructure needs
• Evaluate strategic partnerships and merger opportunities
• Monitor compliance across multiple regulatory frameworks 

These skills are increasingly scarce, particularly in less affluent areas or specialised sectors where the pool of potential trustees with relevant professional expertise is limited.

Increased time commitment

Research suggests that Trustees of charities in your band typically spend 12-20 hours monthly on governance duties during normal periods, rising to 20-30 hours during strategic reviews, funding crises or major decisions. This commitment level makes recruitment challenging, particularly for younger professionals balancing career advancement with governance and risk responsibilities. 

Burnout and retention pressure

The combination of increased complexity, capacity constraints and sector-wide challenges creates exhausting conditions. Research on charity leadership found 85% of leaders experienced poor mental health due to their role, with 30% of charities reporting increased trustee and staff burnout.

Critical context:

Medium-sized charities often struggle to compete with smaller charities’ community connections and larger charities’ resources and brand recognition. This “squeezed middle” dynamic makes governance excellence particularly important for demonstrating professionalism to stakeholders.

The Widening Skills Gap Crisis

 Charities face critical shortages in specialist governance expertise

Research by the NCVO published in November 2024 reveals that four in five charities have at least one trustee vacancy, with half reporting two or more vacancies. Most concerning for medium-sized charities, one-third of positions remain unfilled for more than a year, with three in five vacancies at smaller organisations lasting more than six months.

Three in five charities report that these vacancies create expertise gaps on their boards, particularly in:

• Digital and technology expertise: As charities increasingly rely on digital service delivery, data analytics and online fundraising, boards need trustees who understand cybersecurity, AI governance and digital strategy. However, many boards lack even basic digital literacy, with research finding that charities recognise their boards’ lack of digital understanding undermines their ability to move forward in key areas. 

• Modern fundraising capabilities: The fundraising landscape has transformed, with digital fundraising, social media campaigns and data-driven donor engagement requiring different skills than traditional approaches. Trustees need to understand crowdfunding, peer-to-peer fundraising and digital marketing—skills often absent from boards dominated by trustees recruited decades ago. 

• Communications and marketing: In an increasingly competitive funding environment, charities need trustees who understand brand positioning, stakeholder engagement and modern communications channels. Yet three in five charities report gaps in marketing and communications expertise. 

• Legal and compliance knowledge: As regulatory requirements expand, boards need trustees who can interpret charity law, employment regulations, data protection requirements and contract law. These specialisms are in high demand across all sectors, making recruitment particularly challenging. 

• Financial expertise for complex operations: Beyond basic bookkeeping, charities in the £500k-£10m band need treasurers who understand management accounting, cash flow forecasting, pension obligations and complex funding models. Four in five micro-charities report gaps in financial expertise.

Attracting younger trustees with contemporary skills presents particular challenges 

Research from the Young Trustees Movement and Ecclesiastical Insurance found that whilst two in five young people had considered becoming trustees (up from one in four in 2019), recruitment remains difficult. Gen Z and younger millennials bring crucial skills in digital communications, social media and understanding of diverse demographics, yet boards struggle to attract them due to: 

• Perceived time commitments (even though boards typically meet monthly for 2-3 hours ‘only’)
• Concerns about lacking “board-level experience”
• Fear they won’t be listened to by older trustees
• Unclear career development benefits from trusteeship

The diversity challenge compounds skills gaps 

Charity boards struggle to recruit trustees reflecting the communities they serve. The Charity Commission emphasises that lack of diversity in age, ethnicity and expertise not only creates skills gaps but limits charities’ capacity to truly meet beneficiaries’ needs. Boards need trustees who understand Gen Z perspectives, neurodiversity, digital accessibility and contemporary social issues—all areas where traditional recruitment approaches fail.

Executive Leadership Turnover and Organisational Instability 

The tenure of charity executives is declining, creating governance challenges

Prior to the pandemic, the average tenure of Executive Directors in a Charity role was approximately six years. However, sector pressures have accelerated turnover, with anecdotal evidence suggesting executives are increasingly burning out or retiring early, though comprehensive UK data remains limited.

Multiple factors drive executive departures: 

Burnout reaches crisis levels 

Research by Merrifield Consultants found that 75% of charity executives and senior leaders have personally experienced burnout or had colleagues experience it, with 76% reporting burnout in the previous two months. Burnout was identified as the leading reason for finding new roles. People’s Health Trust surveys reveal over 80% of voluntary sector leaders express concern about staff burnout. 

The charity sector experienced 18.1% total staff turnover between January 2021 and January 2022—the highest employment shift of any sector—with 12.5% leaving voluntarily. This “great resignation” phenomenon saw many experienced leaders taking early retirement or moving to less stressful roles as they re-evaluated quality of life post-pandemic. 

Non-competitive remuneration limits retention 

Nine in ten charities report being unable to compete with private sector salaries. For medium-sized charities, executive salaries often remain at £30,000-£50,000 despite managing multi-million pound operations, creating recruitment and retention challenges when private sector equivalents earn significantly more. 

Increased service demand without proportional resource growth 

Charities face mounting demand for services whilst managing flat or declining funding. This creates impossible situations where executives must do more with less, leading to compassion fatigue and decision fatigue. Two in five charity workforces experience overwork and presenteeism (working whilst ill), with almost a quarter reporting high burnout levels. 

Limited support infrastructure exacerbates pressure 

Half of all charities employ fewer than ten staff, with CEO roles often encompassing fundraising, HR, project management and operational oversight. In the UK, only one-third of charities have full-time HR managers, meaning executives handle people management alongside strategic leadership. This lack of support infrastructure means executives cannot delegate pressures effectively.

Governance implications of executive turnover are substantial.

When executives depart, boards face:

• Recruitment costs and extended vacancies affecting operations
• Loss of institutional knowledge and stakeholder relationships
• Strategic momentum disruption during leadership transitions
• Increased board workload covering executive functions temporarily
• Risk of poor succession planning if departure is sudden

For charities in the £500k-£10m band, losing an executive can be particularly destabilising. You’re large enough that operations depend on executive leadership, yet small enough that departure creates immediate crisis rather than smooth transition through deep management teams.

Important note:

Whilst sector research clearly documents widespread burnout and retention challenges among charity executives, comprehensive UK-specific data on average tenure and early retirement rates in medium-sized charities remains limited. Anecdotal evidence would suggest turnover of key executive staff is accelerating driven by systemic pressures, though more research is needed to quantify precise trends across different charity sizes and subsectors.

Compliance Burden Without Compliance Resources

Regulatory expectations keep expanding whilst administrative capacity remains static.  Charities in the £500k-£10m band face the same fundamental compliance requirements as organisations ten times their size, including:

Enhanced financial reporting 

Charities over £500,000 must provide detailed financial information in annual returns including breakdown of income sources, expenditure categories, fund types and reserves. This requires sophisticated financial management and reporting capabilities.

Charity Governance Code adoption 

Whilst voluntary, funders increasingly expect evidence that charities follow the Code’s eight principles (will Charity funding follow the route of Sport for example in making adherence to a code of governance mandatory before funding is granted?). Meeting the Foundation Principle alone requires documented trustee understanding of governing documents, legal duties and conflict management — all demanding time and expertise. 

Data protection compliance 

GDPR requirements apply equally to all organisations regardless of size. Charities must maintain registers of processing activities, implement appropriate security measures, respond to Subject Access Requests within strict timeframes and demonstrate accountability — all without dedicated data protection officers in most medium-sized charities.

Safeguarding obligations 

Charities working with vulnerable groups face extensive safeguarding requirements including DBS checks, safeguarding policies, training programmes and incident reporting. Boards must provide oversight whilst often lacking trustees with safeguarding expertise.

Employment law compliance

As staff numbers grow, charities navigate increasingly complex employment regulations including holiday calculations, pension auto-enrolment, parental leave entitlements and employment tribunal risks. Without dedicated HR professionals, this burden often falls to overstretched executives and trustees.

Sector-specific regulations

Depending on your charitable purpose, you may face additional compliance in areas like healthcare regulation, education standards, housing requirements or social care regulations—each demanding specialist knowledge. 

The governance time trap

Compliance activities consume trustee time that should focus on strategy and oversight. Boards spend meetings reviewing policies to meet regulatory requirements rather than discussing service development or sustainability. (That is of course provided they can find the files and policies amongst their emails and cloud storage drives to begin with…)  This compliance burden makes trustee roles less attractive to potential recruits whilst existing trustees feel increasingly like administrators rather than strategic leaders.

The updated 2025 Charity Governance Code’s emphasis on trustee behaviours, EDI commitments and technology governance adds further expectations. Whilst these are valuable governance improvements, implementation requires time, expertise and often investment that medium-sized charities struggle to provide without reducing frontline service delivery.

2. The updated 2025 Charity Governance Code: What It Means for Your Board

Understanding the Updated Code

The 2025 update of the Charity Governance Code represents the most significant refresh since in nearly 10 years

Released on 3 November 2025, the updated Code brings together feedback from trustees, charity leaders and governance professionals to create clearer expectations around board effectiveness.

The Code is voluntary and operates on an “apply or explain” basis, meaning charities can either apply the practices suggested or explain what they do instead. Whilst not a regulatory requirement, adoption signals to stakeholders that your charity meets high governance standards.

The Eight Universal Principles

The 2025 Code is built around eight core principles applicable to all charities regardless of size:

1. Foundation Principle (New in this update)

The Foundation Principle explicitly charges trustees with investing time in understanding their legal duties, the charity’s governing document and conflict management. This addresses a common blind spot where basics are assumed but rarely revisited.

The principle emphasises that trustees must uphold and promote standards of good governance, fostering trust both internally and with stakeholders. As highlighted in our blog post on the Foundation Principle, this new addition reflects recognition that many governance failures stem from trustees not fully understanding their core responsibilities.

2. Organisational Purpose

Boards must clearly define and articulate charitable aims, ensuring all activities align with the mission and deliver public benefit. This clarity helps maintain focus and measure impact effectively.

3. Leadership

The Code emphasises leadership behaviours including setting organisational values, championing the charity’s purpose and ensuring the board’s composition supports effective governance.

4. Ethics and Culture

Trustees should model ethical behaviour, promote a culture of integrity and ensure the charity operates according to its values. This principle has gained prominence reflecting sector concerns about organisational culture.

5. Decision Making

The board should implement robust decision-making processes with clear reserved matters, delegation frameworks and escalation thresholds. The Code now separates decision-making from risk management for clearer focus.

6. Managing Resources and Risks

Updated to address contemporary challenges, this principle now explicitly references AI tool policies, cyber safeguards and ethical investments aligned with charitable values. Financial sustainability and resilience planning receive particular emphasis.

7. Equity, Diversity and Inclusion 

Elevated to a standalone principle, EDI now requires boards to ensure appropriate arrangements and resources exist to monitor and achieve EDI plans and targets. 

8. Board Effectiveness

Regular board evaluations, appropriate recruitment practices and ongoing development ensure trustees maintain the necessary skills and diversity to govern effectively.

Key Changes from Previous Versions

Unified approach for all sizes of charity

Unlike the previous Code which offered separate guidance for larger and smaller charities, the 2025 version provides universal principles with specific notes where requirements differ for large charities (typically those with staff or complex structures).

Emphasis on behaviours, not just processes

Each principle now includes dedicated subsections on trustee behaviours such as curiosity, respectful challenge and leading by example. The Code recognises that governance is fundamentally relational, requiring trustees to work together to discuss, debate and decide.

Better structure and accessibility

The updated document features clearer layout, improved navigation, white space and page breaks to enhance readability. An interactive online version launching in 2026 will offer tailored resources and case studies for different charity sizes.

What This Means for Small to Medium-Sized Charities 

The Code is proportionate but still stretching

Whilst acknowledging that not every aspect applies to smaller organisations, particularly those with few or no staff, the Code maintains high expectations around core governance principles.

For charities under £10 million income, the challenge lies in meeting these principles without dedicated governance resources. Mark Abbott, senior associate at Stone King solicitors, noted the Code remains “a stretch – particularly for smaller charities – whose trustees may baulk at new references to SWOT and PESTLE analyses and ‘feedback and evaluation reports”. 

Apply or explain requires documented thinking

Charities adopting the Code should include a brief statement in their annual report explaining how they apply each principle or what they do instead. This transparency helps stakeholders understand your governance approach whilst acknowledging that different charities may achieve good governance through different means.

Implementation timelines are flexible

The Code views governance as a continuous improvement journey rather than a compliance checklist. Charities that last reviewed governance over a year ago should schedule a review within the next 12 months, but the emphasis is on sustainable progress rather than immediate wholesale change.

3. Common Governance Challenges Facing Small Charities

Resource and Capacity Constraints

Limited time creates governance gaps 

In small charities, trustees are typically volunteers juggling governance responsibilities with full-time employment and personal commitments. A single trustee might serve as treasurer, chair a sub-committee and represent the charity at external meetings—roles that would be split across multiple people in larger organisations.

Research indicates volunteer trustees spend an average of 8-12 hours monthly on governance duties, but this varies dramatically based on charity size and complexity. During busy periods such as annual report preparation or funding applications, time demands can double or triple.

Lack of dedicated administrative support compounds challenges

Many small charities operate without permanent staff or with a small team focused primarily on service delivery. Board administration often falls to a volunteer trustee or overstretched CEO, leading to:

• Rushed board paper preparation
• Incomplete minutes and action tracking
• Delayed distribution of materials
• Poor document version control

According to our anecdotal feedback working with charities using purpose-built board management systems, trustee administrators typically spend 4-6 hours preparing for each board meeting using traditional email and file-sharing approaches, compared to 1-2 hours using structured workflow tools.

Finding and Retaining Skilled Trustees

Trustee recruitment presents persistent difficulties 

The 2023 VCSE Barometer Survey found 59% of small charities identify recruiting volunteers as their main concern. Specific challenges include:

Skills gaps in critical areas

Small charity boards particularly struggle to recruit trustees with expertise in: 

• Financial management and oversight
• Digital technology and cybersecurity
• Legal and regulatory compliance
• Fundraising and income generation
• Risk management

These skills are essential for robust governance but in short supply, particularly in less affluent or rural areas where the pool of potential trustees with professional expertise is smaller.

Trustee burnout and retention issues

Once recruited, trustees face mounting pressures. The combination of increased governance expectations, rising demand for services and financial constraints creates an exhausting environment. Many trustees report feeling overwhelmed by the volume and complexity of their responsibilities.

Research on small charity leadership found 85% of leaders experienced poor mental health due to their role, with this pressure inevitably affecting trustee wellbeing and retention.

Email and Document Management Problems

Email creates governance risks that many trustees don’t recognise

Despite widespread use, email presents significant challenges for charity governance:

Data Protection Vulnerabilities

Personal email use creates compliance issues

Many trustees use personal email addresses (Gmail, Hotmail, etc.) for charity business. Under data protection law, if a Subject Access Request (SAR) is made, the charity must provide access to relevant emails—including those in personal accounts used for trustee duties. 

This creates two problems. First, trustees must allow the charity access to their personal email account, raising privacy concerns. Second, determining who controls personal data in these emails becomes complex when trustees leave office.

Increased breach risk

If external email providers experience data breaches, sensitive charity data in trustee emails could be leaked. The Information Commissioner’s Office reports that sending emails to wrong recipients remains one of the most common causes of personal data breaches, even more than cyber-attacks.

Retention and deletion challenges

Data protection law requires organisations to erase personal data that’s no longer needed for its original purpose. However, trustees often retain historic emails indefinitely, increasing risk exposure. Regular email clear-outs are necessary but rarely completed in practice.

Lost Documents and Poor Version Control

The “I can’t find it” problem

Email threads quickly become complex, with key documents attached to messages buried in overflowing inboxes. Trustees commonly report:

• Searching through dozens of messages to find the latest version of board papers
• Uncertainty about which document version is current
• Lost attachments when emails are accidentally deleted
• Inability to locate important decisions when needed for audit or compliance

Inadequate audit trails

Regulatory bodies require organisations to maintain clear audit trails of board decisions. Scattered emails and inconsistent document naming make it difficult to demonstrate good governance practices or defend organisational actions if legal issues arise.

As detailed in our blog post on why email isn’t working for your charity board, these challenges are systemic rather than individual failures, reflecting the fundamental mismatch between email’s design and board governance needs.

Cloud Storage Limitations

Google Drive and Dropbox were never designed for board governance

Whilst cloud storage offers accessibility and collaboration features, several limitations affect governance effectiveness:

Confusing folder structures

Without clear organisation protocols, cloud storage can become as chaotic as email. Multiple trustees creating folders and uploading documents leads to:

• Duplicate versions in different locations
• Unclear naming conventions
• Nested folder hierarchies that confuse rather than clarify
• Difficulty identifying current vs. archived materials

Insufficient permission controls

Generic file-sharing lacks granular permission settings needed for board governance. Trustees might access documents they shouldn’t see, or conversely, be unable to access materials they need for their role.

No support for workflow and decision-making history

Cloud storage provides filing space but no workflow management. It doesn’t help with meeting preparation, action tracking, policy review scheduling or board evaluation processes—all essential governance activities.

Compliance and security gaps

Standard cloud storage lacks features specifically required for governance including:

• Comprehensive audit logs showing who accessed documents and when
• Formal document approval workflows
• Integrated conflict of interest declarations
• Risk register management
• Action tracking linked to specific decisions

These limitations become particularly problematic as charities grow or face increased regulatory scrutiny.

Financial Sustainability and Risk Management

Resource constraints create governance trade-offs

When funding is tight, trustees face difficult decisions about whether to invest in governance infrastructure or frontline services. This pressure can lead to false economies where inadequate governance systems create larger problems down the line.

Risk management becomes reactive rather than strategic

Without proper systems, small charity boards often operate in crisis mode, addressing risks as they emerge rather than proactively identifying and managing them. The Charity Commission’s risk assessment specifically highlights weaknesses in financial governance during periods of stretched resources.

4. Building Strong Governance Foundations

Start With Your Governing Document

Your governing document is your charity’s rule book

Also called a constitution, it sets out fundamental information including:

• Your charitable purpose and powers
• Trustee roles and number
• How trustees are appointed or elected
• Meeting notice requirements
• Procedures for amending the document
• Rules for closing the charity

Trustees must understand the governing document

The new Foundation Principle explicitly requires trustees to invest time understanding their charity’s governing document. This isn’t a one-time exercise during induction but an ongoing responsibility.

In practice, many trustees receive the governing document during onduction but never refer to it again. This creates risks when the charity considers new activities (which must fit within stated powers) or faces constitutional questions about decision-making authority.

Pro Tip: Schedule an annual review of your governing document at a board meeting. Ensure new trustees receive a copy with key sections highlighted and (of course we would say this…) maintain an accessible version in the Documents section of Governance360 so that Trustees can access 24 hours a day.

Establish Clear Roles and Responsibilities

Role clarity prevents governance drift

Small charity boards benefit from documenting expectations for each trustee role, even if this feels overly formal. Key positions requiring definition include:

Chair Responsibilities

• Setting board meeting agendas in collaboration with the CEO
• Facilitating effective board discussions and decision-making
• Acting as primary liaison between board and executive team
• Representing the charity externally where appropriate
• Supporting trustee development and board effectiveness

Treasurer Responsibilities

• Overseeing financial controls and reporting
• Presenting financial updates to the full board
• Working with staff on budget preparation and monitoring
• Ensuring proper audit and accounting arrangements
• Advising on financial strategy and sustainability

Secretary Responsibilities

• Managing board meeting logistics and calendar
• Ensuring proper notice of meetings
• Recording accurate minutes and decisions
• Maintaining statutory registers
• Coordinating board paper distribution

Even in small charities where one person might juggle multiple roles, documenting responsibilities helps with succession planning and ensures nothing falls through gaps during transitions.

Create Effective Board Meeting Rhythms

Meeting frequency should balance thoroughness with trustee capacity

Most small to medium-sized charities hold board meetings quarterly, with additional meetings called as needed for significant decisions. This frequency allows adequate oversight without overwhelming volunteer trustees.

Develop a standard agenda structure

Consistency helps trustees prepare effectively and ensures nothing is missed. A typical board meeting agenda includes:

1. Apologies and declarations of interest
2. Minutes of previous meeting and matters arising
3. CEO/Director report on operations
4. Financial report and management accounts
5. Committee reports (if applicable)
6. Strategic items requiring board input
7. Policy reviews or approvals
8. Risk register review
9. Action log review
10. Any other business
11. Date of next meeting

Board papers should arrive 7 days before meetings

This gives trustees adequate time to review materials and formulate questions. Last-minute papers prevent proper consideration and lead to rushed decisions.

As explored in our article on reducing time spent wrestling with admin, streamlined processes for board paper preparation and distribution dramatically improve meeting effectiveness whilst reducing coordinator burden.

Implement Practical Risk Management

Risk registers need not be complex

For small charities, an effective risk register typically includes:

• Risk description
• Potential impact (high/medium/low)
• Likelihood of occurrence (high/medium/low)
• Current mitigating controls
• Responsibility for monitoring
• Review date

Update risks quarterly at board meetings

Regular review ensures emerging risks are identified whilst preventing register bloat from risks that no longer apply. The key is actionable oversight rather than exhaustive documentation.

Link risks to your strategic objectives

This helps trustees focus on risks that genuinely threaten your charitable purpose rather than cataloguing every conceivable problem.

The founders of Governance360, aware of the problems many boards have in regularly finding time for risk management process have built-in a simple to use risk register tool into Governance360, making it easier for trustees to review and consider risks without wrestling with spreadsheets or documents that become outdated between meetings.

Build a Culture of Questioning and Challenge

Constructive challenge strengthens governance

The 2025 Charity Governance Code emphasises behaviours like curiosity and respectful challenge. Effective boards create environments where trustees feel comfortable:

• Asking clarifying questions without feeling foolish
• Challenging assumptions in proposals
• Raising concerns about risks or opportunities
• Suggesting alternative approaches
• Requesting additional information before making decisions

New trustees bring valuable fresh perspectives

Their “naive” questions often identify issues that longer-serving trustees have stopped noticing. Encourage rather than dismiss these contributions.

The chair sets the tone

Chair behaviour heavily influences board culture. Chairs who welcome questions, allocate sufficient discussion time and explicitly invite diverse viewpoints create more effective boards.

5. Modern Board Management: Moving Beyond Email and Spreadsheets

Why Purpose-Built Tools Make a Difference

Board management software addresses the specific challenges of charity governance

Unlike generic file sharing or email, purpose-built platforms provide structured workflows designed around how boards actually operate.

Time savings are substantial

Charities using dedicated board platforms will often report a 60% or more reduction in administrative time for meeting preparation, with coordinators spending 1-2 hours instead of 4-6 hours organising materials for each meeting.  For more on how quickly you can implement a simple system like Governance360 read here.

Trustee engagement improves

When board papers are consistently available in one place with clear version control, trustees are better prepared for meetings. Accessible action logs ensure follow-through on decisions. Integrated calendars reduce the back-and-forth of meeting scheduling.

Key Features Supporting Good Governance

Secure Document Repository

Everything in one place, properly organised

A dedicated board platform provides:

• Hierarchical structure reflecting governance needs (board meetings, committees, policies, etc.)
• A single view of document history or ‘source of truth’
• Granular permissions ensuring trustees only access appropriate materials
• Comprehensive audit logs tracking who accessed documents and when

This eliminates the “which version?” problem whilst ensuring regulatory compliance through clear audit trails.

Meeting Management Workflow

From preparation to follow-up in structured steps

Purpose-built platforms guide coordinators through:

1. Creating meeting agendas from templates
2. Attaching relevant documents to agenda items
3. Distributing board packs with automatic notifications
4. Capturing minutes and decisions during meetings
5. Generating action logs from decisions
6. Tracking action completion through to resolution

This workflow reduces coordinator burden whilst ensuring nothing falls through gaps.

Integrated Risk and Action Registers

Living documents accessible to all trustees

Rather than static spreadsheets updated sporadically:

• Risk registers update in real-time with responsibility assignments
• Action logs track completion status and send reminders
• Both link directly to relevant board decisions for context
• Trustees can review current status anytime, not just at meetings

This transforms risk management and accountability from periodic exercises to ongoing board awareness.

Trustee Training and Resources

CPD-accredited modules support continuous development

Modern platforms like Governance360 integrate bite-sized training covering: 

• Trustee legal duties and responsibilities
• Risk management fundamentals
• Charity law and compliance
• Effective board behaviours

This addresses the Foundation Principle’s emphasis on trustees understanding their role whilst accommodating busy volunteer schedules through digestible modules rather than day-long courses.

Making the Transition

Change management matters, even for small boards

Successfully implementing new governance tools requires:

Involve trustees early

Explain why current approaches aren’t working and how new tools will help them fulfil their responsibilities. Address concerns about technology adoption honestly. 

Start simple

Begin with core features (document repository, meeting management) before adding complexity. This builds confidence and reduces overwhelm.

Provide hands-on support

Offer training sessions or one-to-one help for less tech-confident trustees. Most people adapt quickly once they see the immediate benefits.

Set realistic timelines

Take advantage of free trials (Governance360 offers a free trial for a Board to run a full meeting before adopting the platform for example), using parallel systems initially if needed whilst trustees gain familiarity.

Celebrate quick wins

When trustees notice they can finally find documents easily or no longer miss actions, acknowledge these improvements. Positive reinforcement supports adoption.

The Governance360 Approach

Built by trustees who faced these challenges in the £500k-£10m growth band

Governance360 was created by charity trustees who experienced first-hand the frustration of outgrowing informal approaches whilst lacking resources for enterprise solutions. The platform focuses specifically on charities in the £500k-£10m range where governance must scale alongside operations.

Key design principles include:

• Simple, intuitive interface requiring minimal training for volunteer boards
• Features that address genuine pain points in growing organisations, not enterprise bells and whistles
• Pricing that scales with charity size (fixed pricing too) without enterprise-level costs
• Quick setup—most boards in your income range are operational within an hour
• Responsive support from people who understand medium-sized charity governance challenges

What makes this different from both informal tools and enterprise portals?

Small charities under £250k often manage adequately with email and shared drives. Large charities over £10m can probably justify £5,000-£15,000 annually for comprehensive board management systems, often helped by full-time governance professionals trained on these more complex products as part of their professional qualifications.

Your challenge is different — you need professional governance capabilities without complexity or cost designed for organisations ten times your size, nor do you have the professionally trained team of governance managers ready to take this strain away from you.

Governance360 strips away unnecessary complexity to provide exactly what boards in the £500k-£10m band require:

• Secure document storage and meeting management
• Risk and action registers
• Director Training modules (CPD-accredited)
• Policy review tracking
• Simple conflict of interest declarations
• Scalable from £500k to £10m without platform changes

The platform grows with you

A charity with £600,000 income has the same governance capabilities as one approaching £9 million, but pays proportionally to size. As you grow, you’re not constantly re-platforming or paying for unused features. This is governance infrastructure that scales with your ambitions.

6. Common Challenges & Solutions

Challenge 1: “We Don’t Have Time for Better Governance” 

Why this happens:

When stretched thin, trustees view governance improvements as additional burden rather than efficiency investment. The immediate pressure of service delivery overshadows longer-term governance benefits.

Solution:

1. Calculate the current time cost

Track hours spent on meeting preparation, document searches and governance admin for one quarter. Many trustees are surprised to discover they’re already spending significant time on inefficient processes.

2. Start with quick wins

Implement one improvement that saves time immediately, such as a standard board pack template or centralised document location. Early success builds momentum for larger changes.

3. Frame governance as enabling mission delivery 

Strong governance reduces crises, protects the organisation from risks and builds funder confidence—all of which support rather than detract from charitable purpose. 

Expected outcome:

Within three months, most charities implementing structured governance tools report net time savings, even after accounting for transition effort. Coordinators typically save 3-4 hours per board meeting cycle.

Challenge 2: “Our Trustees Aren’t Tech-Savvy”

Why this happens:

Boards often include older trustees or those from non-digital backgrounds who feel anxious about learning new systems. Fear of technology creates resistance to change.

Solution:

1. Choose genuinely simple tools

Many modern board platforms are designed for non-technical users with intuitive interfaces. Request demonstrations specifically showing how less confident users navigate the system.

2. Provide personalised support

Offer one-to-one sessions for trustees who need extra help. Having a patient “tech buddy” dramatically reduces anxiety.

3. Emphasise benefits for them personally

Focus on how new tools solve problems they’re experiencing (finding documents, tracking actions) rather than abstract governance improvements.

4. Allow transition time 

Run parallel systems for 2-3 months so trustees can use new tools whilst retaining familiar backup if needed. 

Expected outcome:

Most trustees, regardless of age or tech experience, become comfortable with purpose-built governance tools within 4-6 weeks of regular use. The key is low-pressure adoption with adequate support.

Challenge 3: “We Can’t Afford Governance Software”

Why this happens:

Small charity budgets are tight, with pressure to minimise overhead and maximise spending on beneficiaries and spending on anything new feels ‘wrong’. Investing in governance infrastructure feels like diverting funds from charitable purpose rather than what it actually is – helping you and the team be more productive and increase the resilience of the organisation dependent on a few critical people.

Solution:

1. Assess the true cost of current approaches

Calculate staff/trustee time spent on governance admin at appropriate hourly rates. Include time lost to document searches, email management and inefficient meeting preparation. Many small charities discover they’re spending £3,000-5,000 annually in hidden costs in our anecdotal feedback.

2. Compare to actual platform costs

Purpose-built governance tools for small charities typically little more than existing cloud storage tools that are not purpose built for the challenge. This is usually less than current hidden costs whilst providing better outcomes.

3. Consider opportunity costs

Time saved on administration can redirect to fundraising, service improvement or strategic planning—all generating greater value than the platform cost.

Expected outcome:

The return on investment for governance platforms typically exceeds 3:1 within the first year when calculating time savings alone, before considering reduced risk exposure and improved funder confidence.

Challenge 4: “Our Board Doesn’t See Governance as a Priority”

Why this happens: 

Trustees passionate about charitable mission may view governance as bureaucratic box-ticking rather than enabler of effective service delivery.

Solution:

1. Connect governance to mission impact

Frame discussions around how governance enables mission delivery. For example, strong financial oversight prevents funding crises that would disrupt services. Effective risk management protects beneficiaries.

2. Share sector examples of governance failures

Without sensationalising, use case studies from Charity Commission investigations showing how governance weaknesses harmed organisations and their beneficiaries.

3. Build governance into strategic planning

Don’t treat governance as separate from strategy. Demonstrate how meeting the Charity Governance Code principles supports strategic objectives around sustainability, growth and stakeholder confidence.

4. Start with Code adoption statement

Propose the board formally adopt the 2025 Charity Governance Code and include a statement in the annual report. This creates accountability and framework for improvement conversations.

Expected outcome:

Governance becomes embedded in board culture over 6-12 months rather than remaining a peripheral concern. Regular Code principle reviews normalise governance as core board responsibility.

Challenge 5: “We’re Not Sure Where to Start Improving”

Why this happens:

The breadth of governance requirements can feel overwhelming. Without clarity about priorities, boards delay action waiting for perfect solutions.

Solution:

1. Conduct a simple governance health check. Review your current practices against the eight Charity Governance Code principles. Rate each as strong/adequate/needs improvement. This identifies priority areas.

2. Address Foundation Principle first. Ensure all trustees understand the governing document, their legal duties and conflict management. This creates stable foundations for other improvements. 

3. Tackle quick wins next  Fix issues causing immediate pain (document management, action tracking) to build confidence and demonstrate value of governance investment. 

4. Create a 12-month improvement plan. Break governance development into quarterly priorities rather than attempting everything simultaneously. Share the plan with trustees so expectations are clear.

Expected outcome:

A structured approach to governance improvement builds sustainable capability over 12-18 months rather than creating brief bursts of activity followed by drift back to old patterns.

7. Key Takeaways

Here’s what you need to remember from this guide:

1. Over 22,000 UK charities in the £500k-£10m income band face a distinctive governance challenge: Managing substantial resources (collectively over £40 billion) with volunteer boards whilst meeting the same regulatory expectations as organisations with dedicated compliance teams. The 2025 Charity Governance Code introduces eight universal principles including a new Foundation Principle, requiring proportionate but robust approaches to governance that scale with organisational growth.

2. The number of Charities in this income band saw 6.6% income growth in 2023 but governance infrastructure often lags behind operational expansion: With typical boards of 5-9 trustees each committing 12-20 hours monthly, capacity constraints create bottlenecks. Sector data shows 59% of similar-sized charities identify trustee recruitment as their main concern, whilst 30% report increased trustee burnout, highlighting the urgent need for efficiency improvements.

3. Email and generic cloud storage create governance risks that purpose-built tools eliminate:

Data protection vulnerabilities, poor version control, inadequate audit trails and wasted time searching for documents undermine governance effectiveness. Modern board platforms reduce administrative burden by 60% whilst improving compliance, trustee engagement and decision-making quality through structured workflows designed specifically for charity governance needs.

4. Strong governance is a competitive advantage for medium-sized charities competing for contracts and grants:

Funders and commissioners increasingly require evidence of robust controls, clear decision-making processes and effective risk management. The return on investment for governance improvements typically exceeds 3:1 within the first year when calculating time savings and risk mitigation, making governance investment a strategic enabler of growth and sustainability.

5. Scalable governance solutions enable charities to grow without proportionally increasing administrative burden:

The difference between £500k and £10m operations shouldn’t require twenty times the governance overhead. Purpose-built platforms provide the same capabilities across this range, allowing charities to strengthen governance as they scale without overwhelming volunteer boards or diverting excessive resources from charitable activities.

The bottom line:

Charities in the £500k-£10m growth band can achieve governance excellence through proportionate, scalable approaches using modern tools specifically designed for organisations transitioning from informal structures to professional operations, enabling trustees to focus on strategic oversight and mission delivery rather than wrestling with administrative burden. 

8. Putting this into action

Ready to strengthen your charity’s governance? Here’s how to start:

Immediate actions (Next few days):

• Review your charity’s entry on the Charity Commission register to ensure all details are current
• Download the 2025 Charity Governance Code from https://www.charitygovernancecode.org and share with your board
• Conduct a quick audit of where your board papers and key documents currently live and assess whether version control is clear

 Short-term priorities (Next 2-4 weeks):

• Schedule a board discussion on adopting the 2025 Charity Governance Code and conducting a governance health check
• Review your current board meeting preparation process and calculate time spent by coordinators and trustees
• Assess whether your trustees can easily find important documents and identify your three biggest governance pain points
• Set-up a free trial with Governance360 to help you map out whether this platform can help you improve quickest.

Long-term implementation (Next 3-6 months):

• Complete a comprehensive governance review against all eight Code principles
• If you have found Governance360 to be a good fit for your needs, convert your free trial to a paid plan and make full use of the additional features and upgrades
• Update trustee role descriptions and create or refresh your trustee recruitment strategy
• Develop a 12-month governance improvement plan with quarterly priorities and review points

Need Expert Guidance?

Governance360 was built by charity trustees who experienced the exact challenges of the £500k-£10m income band. Our platform is specifically designed for organisations that have outgrown informal approaches but aren’t large enough to justify enterprise governance systems. We provide the structure and tools you need to scale governance alongside operations—without the complexity or cost designed for organisations ten times your size.

Start your free trial on Governance360 here → Set up your board in under an hour and see how purpose-built tools transform governance from bottleneck to enabler of growth.

About the Authors of this Guide

Governance360 was built by an experienced team of Company Directors and Charity Trustees with decades of combined experience and knowledge in this field. 

Our platform emerged from direct experience of the challenges facing boards in growing charities. Having served as trustees ourselves, we understand the frustration of outgrowing informal approaches whilst lacking resources for enterprise solutions. Governance360 provides practical, scalable governance solutions designed specifically for charities where professional operations meet volunteer governance — the space where every hour and every pound matters most.

Learn more about our team and approach here.

Main References section

Complete Source List for this Guide for Charity Leaders

All Research, Statistics and Citations Used

Whilst this Guide was led by the Governance360 team, it was developed with the assistance of Claude (Anthropic’s AI assistant) to compile and synthesise information from publicly available sources within the UK charity sector. The sources listed below were used to inform the content of this guide and are provided for transparency and to help readers access the original research and publications. Governance360 does not hold copyright over these external sources, nor do we warrant the accuracy, completeness or ongoing validity of information contained in third-party publications. Whilst we have made every effort to cite sources accurately and fairly, we acknowledge that research findings and sector statistics may evolve over time. If you are a copyright holder and wish to have a link or reference removed, or if you believe any attribution is incorrect, please contact us at [email protected] and we will promptly address your concerns. Readers should verify current information with original sources and seek professional advice for their specific circumstances. This guide is intended for general information purposes and does not constitute legal, financial or professional advice.  For more on our general Terms of Use see here.

Primary Regulatory & Sector Bodies

1. Charity Commission for England and Wales

– Annual Return 2023 Analysis Report

– URL: https://www.gov.uk/government/publications/annual-return-2023-analysis-report/annual-return-2023-analysis-report

– Statistics used: 22,000 charities £500k-£10m, 169,684 total registered charities, 922,797 trusteeships, income/expenditure data

2. Charity Governance Code 2025

– Official Charity Governance Code website

– URL: https://www.charitygovernancecode.org/

– Content: Eight universal principles, Foundation Principle, apply-or-explain approach

3. National Council for Voluntary Organisations (NCVO)

– UK Civil Society Almanac 2023

– URL: https://www.ncvo.org.uk/news-and-insights/news-index/uk-civil-society-almanac-2023/

– Statistics: 31% charities vulnerable/struggling, sector size data

– URL: https://www.ncvo.org.uk/news-and-insights/news-index/the-road-ahead-2025/challenges/

– Content: Funding pressures, government funding decline £1bn annually

4. Charity Commission Resources

– Resources page for Charity Governance Code

– URL: https://www.charitygovernancecode.org/charity-governance-code/resources/

– Content: Supporting guidance and templates guidance on GDPR compliance

Trustee Recruitment & Skills Gap Research

5. NCVO Trustee Recruitment Research (November 2024)

– Referenced via Charity Digital coverage

– URL: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Statistics: 4 in 5 charities have trustee vacancies, 1/3 vacancies unfilled over a year, 3 in 5 report skills gaps

6. Young Trustees Movement & Ecclesiastical Research

– Trustee recruitment research (November 2024)

– Referenced in: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Statistics: 2 in 5 young people considered trusteeship (up from 1 in 4 in 2019)

7. Charity Commission & Pro Bono Economics Research (November 2024)

– Trustee motivation research

– Referenced in: https://charitydigital.org.uk/topics/how-to-improve-trustee-recruitment-11907

– Findings: 2 in 3 trustees cite skills, passion, community as major benefits

8. Reach Volunteering

– Digital trustee recruitment campaign

– URL: https://reachvolunteering.org.uk/recruit-digital-trustee

– Content: Digital skills gap on charity boards

9. TPP Recruitment – Gen Z Charity Sector Jobs**

– URL: https://www.tpp.co.uk/resources/blog/how-to-appeal-to-gen-z-for-charity-sector-jobs/

– Content: Gen Z characteristics, digital native skills, preferences

Executive Burnout & Retention Research

10. Merrifield Consultants Burnout Research (November 2024)

– URL: https://www.merrifieldconsultants.co.uk/burnout-in-the-charity-sector/

– Statistics: 75% executives experienced burnout, 76% in previous 2 months, burnout leading reason for role change

11. People’s Health Trust Survey

– Referenced via ACEVO article

– URL: https://www.acevo.org.uk/2022/09/facing-up-to-the-recruitment-and-retention-challenge/

– Statistics: Over 80% voluntary sector leaders concerned about staff burnout

12. Pro Bono Economics & Nottingham Trent University (2023)

– Referenced via Merrifield research

– Statistics: 3 in 10 charities saw increase in staff burnout/exhaustion

13. XpertHR Labour Turnover Report

– Referenced via ACEVO

– URL: https://www.acevo.org.uk/2022/09/facing-up-to-the-recruitment-and-retention-challenge/

– Statistics: 18.1% total turnover January 2021-2022 (highest of any sector), 12.5% voluntary departures

14. CharityJob Analysis

– Referenced via ACEVO

– Statistics: Applications fell to 24 per role (July 2021) from 100 (May 2020)

15. The Moran Company – Executive Director Burnout

– URL: https://morancompany.com/how-the-board-of-directors-can-help-prevent-executive-director-burnout/

– Content: Average ED tenure ~6 years pre-pandemic, now declining

16. Personio Foundation Global Survey

– Referenced via Charity Times

– URL: https://www.charitytimes.com/ct/Overworked-staff-at-risk-of-burnout-as-charities-struggle-to-fill-roles-survey-finds.php

– Statistics: 2 in 5 workforces experience overwork/presenteeism, 1/4 report high burnout, 1/3 UK charities 10-20% turnover

17. Third Sector – Charity Staff Retention Study

– URL: https://www.thirdsector.co.uk/charities-struggling-attract-retain-skilled-staff-global-study-finds/management/article/1848016

– Statistics: 15% reported burnout (likely underreported, closer to 30%)

Funding & Sector Pressure Research

18. Charities Aid Foundation (CAF)

– Multiple references

– Statistics: 4 million fewer regular donors vs 2019, 9 in 10 charities can’t compete with private sector salaries

19. Centre for Social Justice Report

– Referenced multiple times

– Findings: 97% of charity closures are smaller charities, 79% UK adults believe small charities overlooked/under-resourced

20. VCSE Barometer Survey 2023

– Multiple waves referenced

– URL: Various – sector-wide tracking survey

– Statistics: 59% small charities report volunteer recruitment as main concern, 31% charities vulnerable/struggling, 56% stable but concerned

21. Institute for Public Policy Research (IPPR) – “Too Small to Fail”

– Referenced via NCVO Almanac

– Content: Small/medium charity adaptation to challenges

22. Begbies Traynor – UK Charity Sector Strain Analysis

– URL: https://www.begbies-traynorgroup.com/news/commentary/uk-charity-sector-strained-to-breaking-point

– Content: Government grants down £1bn annually since 2020, reserves pressures, charity closures

23. PolicyBee UK Charity Statistics 2025

– URL: https://www.policybee.co.uk/blog/uk-charity-statistics

– Statistics: Major charities over £10m = <1% of sector but 66% spending, total income £96bn

Legal & Compliance Resources

24. Trowers & Hamlins – Charity Governance Code 2025 Analysis

– URL: https://www.trowers.com/insights/2025/november/charity-governance-code-2025–whats-new

– Content: Eight principles, technology/AI policy recommendations, EDI elevation

25. Schofield Sweeney – Charity Governance Code Analysis

– URL: https://www.schofieldsweeney.co.uk/knowledge/the-new-charity-governance-code-2025-whats-changed-and-what-you-need-to-know/

– Content: Code structure, no separate tiers for large/small charities

26. Sayer Vincent – Charity Governance Code Updates

– URL: https://www.sayervincent.co.uk/charity-governance-code-2025/

– Content: Apply or explain approach, code accessibility improvements

27. Good Governance Institute – Code Analysis

– URL: https://www.good-governance.org.uk/publications/insights/a-milestone-for-third-sector-leadership-the-new-2025-charity-governance-code

– Content: Foundation Principle detail, behavioural focus

28. Stone King Solicitors – Mark Abbott Quote

– Referenced in Civil Society article

– URL: https://www.civilsociety.co.uk/news/significantly-refreshed-charity-governance-code-published.html

– Quote: Code remains “a stretch” for smaller charities

29. Edward Connor Solicitors – Charity Email Risks

– URL: https://www.edwardconnor.com/2022/03/25/charity-emails-6-common-issues-trustees-should-be-aware-of/

– Content: Data protection issues, SAR challenges, personal email risks

30. Stone King – Email Risk Management

– URL: https://www.stoneking.co.uk/literature/e-bulletins/risks-revealed-how-charities-can-avoid-common-email-errors

– Content: Email retention, data protection compliance

31. UK Government – Financial Thresholds Consultation Response

– URL: https://www.gov.uk/government/consultations/consultation-on-financial-thresholds-in-charity-law/outcome/consultation-on-financial-thresholds-in-charity-law-government-response

– Content: £500k threshold for enhanced reporting, Tier 1 SORP alignment