CCEW Charity Commission profile

LANCASTER ROMAN CATHOLIC DIOCESAN TRUST

Registered charity 234331 · organisation 234331

01 Identity

Registration and reporting

Registration status
Registered
Reporting status
Submission Received
Charity type
Other
Registered
19 May 1964
Removed
Not supplied
Financial period
6 April 2024 – 5 April 2025
Latest income
£10,707,202
Latest expenditure
£10,736,026
Gift Aid
Yes
Owns or uses land
Yes
In administration
No
Insolvent
No
CIO
No

Public contact address: THE PASTORAL CENTRE, BALMORAL ROAD, LANCASTER, LA1 3BT

Website recorded by the regulator: www.lancasterrcdiocese.org.uk (displayed as text)

02 Activities

What the charity does

The principal aim of the charity is the furtherance of the Roman Catholic religion within the geographical boundaries of the Diocese of Lancaster. This includes but not limited to pastoral support for clergy and parishioners, educational support, relief of poverty and maintenance of the property of the charity.

03 Official extract

Charity Annual Return History

Fin Period Start Date
6 April 2024
Fin Period End Date
5 April 2025
Ar Cycle Reference
AR25
Reporting Due Date
5 February 2026
Date Annual Return Received
3 February 2026
Date Accounts Received
3 February 2026
Total Gross Income
£10,707,202
Total Gross Expenditure
£10,736,026
Fin Period Start Date
6 April 2023
Fin Period End Date
5 April 2024
Ar Cycle Reference
AR24
Reporting Due Date
5 February 2025
Date Annual Return Received
28 January 2025
Date Accounts Received
28 January 2025
Total Gross Income
£9,967,869
Total Gross Expenditure
£9,210,775
Fin Period Start Date
6 April 2022
Fin Period End Date
5 April 2023
Ar Cycle Reference
AR23
Reporting Due Date
5 February 2024
Date Annual Return Received
16 January 2024
Date Accounts Received
16 January 2024
Total Gross Income
£8,761,846
Total Gross Expenditure
£8,875,966
Fin Period Start Date
6 April 2021
Fin Period End Date
5 April 2022
Ar Cycle Reference
AR22
Reporting Due Date
5 February 2023
Date Annual Return Received
1 February 2023
Date Accounts Received
1 February 2023
Total Gross Income
£8,164,681
Total Gross Expenditure
£7,695,697
Fin Period Start Date
6 April 2020
Fin Period End Date
5 April 2021
Ar Cycle Reference
AR21
Reporting Due Date
5 February 2022
Date Annual Return Received
2 February 2022
Date Accounts Received
2 February 2022
Total Gross Income
£10,675,792
Total Gross Expenditure
£11,357,065

04 Official extract

Charity Annual Return Parta

Latest Fin Period Submitted Ind
Yes
Fin Period Order Number
1
Ar Cycle Reference
AR25
Fin Period Start Date
6 April 2024
Fin Period End Date
5 April 2025
Ar Due Date
5 February 2026
Ar Received Date
3 February 2026
Total Gross Income
£10,707,202
Total Gross Expenditure
£10,736,026
Grant Making Is Main Activity
No
Count Govt Contracts
0
Count Govt Grants
£0
Charity Has Trading Subsidiary
Yes
Trustee Also Director Of Subsidiary
No
Does Trustee Receive Any Benefit
No
Trustee Payments Acting As Trustee
No
Trustee Receives Payments Services
No
Trustee Receives Other Benefit
No
Trustee Resigned Employment
No
Employees Salary Over 60k
Yes
Count Salary Band 80001 90000
1
Count Volunteers
3000
Latest Fin Period Submitted Ind
No
Fin Period Order Number
2
Ar Cycle Reference
AR24
Fin Period Start Date
6 April 2023
Fin Period End Date
5 April 2024
Ar Due Date
5 February 2025
Ar Received Date
28 January 2025
Total Gross Income
£9,967,869
Total Gross Expenditure
£9,210,775
Grant Making Is Main Activity
No
Count Govt Contracts
0
Count Govt Grants
£4
Income From Government Grants
£52,746
Charity Has Trading Subsidiary
Yes
Trustee Also Director Of Subsidiary
No
Does Trustee Receive Any Benefit
Yes
Trustee Payments Acting As Trustee
No
Trustee Receives Payments Services
No
Trustee Receives Other Benefit
Yes
Trustee Resigned Employment
No
Employees Salary Over 60k
Yes
Count Salary Band 60001 70000
1
Count Salary Band 80001 90000
1
Count Volunteers
1000
Latest Fin Period Submitted Ind
No
Fin Period Order Number
3
Ar Cycle Reference
AR23
Fin Period Start Date
6 April 2022
Fin Period End Date
5 April 2023
Ar Due Date
5 February 2024
Ar Received Date
16 January 2024
Total Gross Income
£8,761,846
Total Gross Expenditure
£8,875,966
Grant Making Is Main Activity
No
Count Govt Contracts
0
Count Govt Grants
£0
Charity Has Trading Subsidiary
Yes
Trustee Also Director Of Subsidiary
No
Does Trustee Receive Any Benefit
Yes
Trustee Payments Acting As Trustee
No
Trustee Receives Payments Services
No
Trustee Receives Other Benefit
Yes
Trustee Resigned Employment
No
Employees Salary Over 60k
Yes
Count Salary Band 60001 70000
1
Count Volunteers
1000
Latest Fin Period Submitted Ind
No
Fin Period Order Number
4
Ar Cycle Reference
AR22
Fin Period Start Date
6 April 2021
Fin Period End Date
5 April 2022
Ar Due Date
5 February 2023
Ar Received Date
1 February 2023
Total Gross Income
£8,164,681
Total Gross Expenditure
£7,695,697
Charity Raises Funds From Public
Yes
Charity Professional Fundraiser
No
Charity Commercial Participator
No
Grant Making Is Main Activity
No
Charity Receives Govt Funding Contracts
No
Charity Receives Govt Funding Grants
No
Charity Has Trading Subsidiary
Yes
Trustee Also Director Of Subsidiary
No
Does Trustee Receive Any Benefit
No
Trustee Resigned Employment
No
Employees Salary Over 60k
Yes
Count Salary Band 60001 70000
1
Count Volunteers
1000
Latest Fin Period Submitted Ind
No
Fin Period Order Number
5
Ar Cycle Reference
AR21
Fin Period Start Date
6 April 2020
Fin Period End Date
5 April 2021
Ar Due Date
5 February 2022
Ar Received Date
2 February 2022
Total Gross Income
£10,675,792
Total Gross Expenditure
£11,357,065
Charity Raises Funds From Public
Yes
Charity Professional Fundraiser
No
Charity Commercial Participator
No
Grant Making Is Main Activity
No
Charity Receives Govt Funding Contracts
No
Charity Receives Govt Funding Grants
No
Charity Has Trading Subsidiary
Yes
Trustee Also Director Of Subsidiary
No
Does Trustee Receive Any Benefit
No
Trustee Resigned Employment
No
Employees Salary Over 60k
Yes
Count Salary Band 70001 80000
1
Count Volunteers
1000

05 Official extract

Charity Annual Return Partb

Latest Fin Period Submitted Ind
Yes
Fin Period Order Number
1
Ar Cycle Reference
AR25
Fin Period Start Date
6 April 2024
Fin Period End Date
5 April 2025
Ar Due Date
5 February 2026
Ar Received Date
3 February 2026
Income Donations And Legacies
5283253
Income Other Trading Activities
2074061
Income Charitable Activities
1779636
Income Investments
1304788
Income Other
265464
Income Total Income And Endowments
10707202
Income Legacies
935906
Income Endowments
0
Expenditure Raising Funds
£631,157
Expenditure Charitable Expenditure
£10,104,361
Expenditure Other
508
Expenditure Total
10736026
Expenditure Investment Management
90664
Expenditure Grants Institution
0
Expenditure Governance
121133
Expenditure Support Costs
444018
Expenditure Depreciation
12428
Gain Loss Investment
-1666099
Gain Loss Pension Fund
0
Gain Loss Revaluation Fixed Investment
0
Gain Loss Other
0
Reserves
£4,570,186
Assets Total Fixed
68962404
Assets Own Use
36716049
Assets Long Term Investment
32246355
Defined Benefit Pension Scheme
0
Assets Other Assets
£16,528,267
Assets Total Liabilities
£2,448,041
Assets Current Investment
0
Assets Total Assets And Liabilities
£83,042,630
Creditors One Year Total Current
2388132
Creditors Falling Due After One Year
59909
Assets Cash
£15,439,709
Funds Endowment
616723
Funds Unrestricted
68710593
Funds Restricted
13715314
Funds Total
83042630
Count Employees
106
Consolidated Accounts
Yes
Latest Fin Period Submitted Ind
No
Fin Period Order Number
2
Ar Cycle Reference
AR24
Fin Period Start Date
6 April 2023
Fin Period End Date
5 April 2024
Ar Due Date
5 February 2025
Ar Received Date
28 January 2025
Income Donations And Legacies
5557710
Income Other Trading Activities
193977
Income Charitable Activities
1475938
Income Investments
2370267
Income Other
369977
Income Total Income And Endowments
9967869
Income Legacies
1388659
Income Endowments
0
Expenditure Raising Funds
£197,044
Expenditure Charitable Expenditure
£9,013,731
Expenditure Other
0
Expenditure Total
9210775
Expenditure Investment Management
78219
Expenditure Grants Institution
0
Expenditure Governance
83845
Expenditure Support Costs
256113
Expenditure Depreciation
3491
Gain Loss Investment
4264916
Gain Loss Pension Fund
0
Gain Loss Revaluation Fixed Investment
0
Gain Loss Other
0
Reserves
£31,711,346
Assets Total Fixed
69330651
Assets Own Use
36646680
Assets Long Term Investment
32683971
Defined Benefit Pension Scheme
0
Assets Other Assets
£15,381,504
Assets Total Liabilities
£2,671,841
Assets Current Investment
0
Assets Total Assets And Liabilities
£82,040,314
Creditors One Year Total Current
2671841
Creditors Falling Due After One Year
0
Assets Cash
£14,670,624
Funds Endowment
650613
Funds Unrestricted
67237187
Funds Restricted
14152514
Funds Total
82040314
Count Employees
107
Consolidated Accounts
Yes
Latest Fin Period Submitted Ind
No
Fin Period Order Number
3
Ar Cycle Reference
AR23
Fin Period Start Date
6 April 2022
Fin Period End Date
5 April 2023
Ar Due Date
5 February 2024
Ar Received Date
16 January 2024
Income Donations And Legacies
4726128
Income Other Trading Activities
1723583
Income Charitable Activities
1196917
Income Investments
1069487
Income Other
45731
Income Total Income And Endowments
8761846
Income Legacies
923783
Income Endowments
0
Expenditure Raising Funds
£460,999
Expenditure Charitable Expenditure
£8,408,958
Expenditure Other
6009
Expenditure Total
8875966
Expenditure Investment Management
83287
Expenditure Grants Institution
0
Expenditure Governance
118321
Expenditure Support Costs
351919
Expenditure Depreciation
20989
Gain Loss Investment
-4300598
Gain Loss Pension Fund
0
Gain Loss Revaluation Fixed Investment
0
Gain Loss Other
0
Reserves
£29,523,864
Assets Total Fixed
67255781
Assets Own Use
36629951
Assets Long Term Investment
30625830
Defined Benefit Pension Scheme
0
Assets Other Assets
£14,499,214
Assets Total Liabilities
£2,317,806
Assets Current Investment
0
Assets Total Assets And Liabilities
£79,437,189
Creditors One Year Total Current
2256584
Creditors Falling Due After One Year
61222
Assets Cash
£1,358,623
Funds Endowment
566833
Funds Unrestricted
65797669
Funds Restricted
13072687
Funds Total
79437189
Count Employees
110
Consolidated Accounts
Yes
Latest Fin Period Submitted Ind
No
Fin Period Order Number
4
Ar Cycle Reference
AR22
Fin Period Start Date
6 April 2021
Fin Period End Date
5 April 2022
Ar Due Date
5 February 2023
Ar Received Date
1 February 2023
Income Donations And Legacies
4007113
Income Other Trading Activities
1244526
Income Charitable Activities
1477000
Income Investments
898509
Income Other
537533
Income Total Income And Endowments
8164681
Income Legacies
405382
Income Endowments
0
Expenditure Raising Funds
£400,527
Expenditure Charitable Expenditure
£7,289,426
Expenditure Other
5744
Expenditure Total
7695697
Expenditure Investment Management
105352
Expenditure Grants Institution
0
Expenditure Governance
75914
Expenditure Support Costs
248697
Expenditure Depreciation
25827
Gain Loss Investment
-1189275
Gain Loss Pension Fund
0
Gain Loss Revaluation Fixed Investment
0
Gain Loss Other
0
Reserves
£68,604,237
Assets Total Fixed
72025187
Assets Own Use
36639200
Assets Long Term Investment
35385987
Defined Benefit Pension Scheme
0
Assets Other Assets
£14,010,640
Assets Total Liabilities
£2,184,038
Assets Current Investment
0
Assets Total Assets And Liabilities
£83,851,789
Creditors One Year Total Current
2104367
Creditors Falling Due After One Year
79671
Assets Cash
£13,033,198
Funds Endowment
644302
Funds Unrestricted
68604338
Funds Restricted
14603149
Funds Total
83851789
Count Employees
97
Consolidated Accounts
Yes
Latest Fin Period Submitted Ind
No
Fin Period Order Number
5
Ar Cycle Reference
AR21
Fin Period Start Date
6 April 2020
Fin Period End Date
5 April 2021
Ar Due Date
5 February 2022
Ar Received Date
2 February 2022
Income Donations And Legacies
4384918
Income Other Trading Activities
962088
Income Charitable Activities
4578296
Income Investments
750490
Income Other
0
Income Total Income And Endowments
10675792
Income Legacies
1188057
Income Endowments
0
Expenditure Raising Funds
£370,259
Expenditure Charitable Expenditure
£10,986,806
Expenditure Other
0
Expenditure Total
11357065
Expenditure Investment Management
85313
Expenditure Grants Institution
0
Expenditure Governance
158687
Expenditure Support Costs
210211
Expenditure Depreciation
15776
Gain Loss Investment
7942766
Gain Loss Pension Fund
0
Gain Loss Revaluation Fixed Investment
0
Gain Loss Other
0
Reserves
£66,914,042
Assets Total Fixed
36717677
Assets Own Use
36717677
Assets Long Term Investment
0
Defined Benefit Pension Scheme
0
Assets Other Assets
£47,542,958
Assets Total Liabilities
£2,067,272
Assets Current Investment
33800504
Assets Total Assets And Liabilities
£82,193,363
Creditors One Year Total Current
1993266
Creditors Falling Due After One Year
74006
Assets Cash
£12,466,230
Funds Endowment
622715
Funds Unrestricted
67427477
Funds Restricted
14143171
Funds Total
82193363
Count Employees
108
Consolidated Accounts
Yes

06 Official extract

Charity Area Of Operation

Geographic Area Type
Local Authority
Geographic Area Description
Lancashire
Welsh Ind
No
Geographic Area Type
Local Authority
Geographic Area Description
Cumbria
Welsh Ind
No

07 Official extract

Charity Classification

Classification Code
107
Classification Type
What
Classification Description
Accommodation/housing
Classification Code
102
Classification Type
What
Classification Description
Education/training
Classification Code
202
Classification Type
Who
Classification Description
Elderly/old People
Classification Code
203
Classification Type
Who
Classification Description
People With Disabilities
Classification Code
306
Classification Type
How
Classification Description
Provides Services
Classification Code
101
Classification Type
What
Classification Description
General Charitable Purposes
Classification Code
302
Classification Type
How
Classification Description
Makes Grants To Organisations
Classification Code
310
Classification Type
How
Classification Description
Other Charitable Activities
Classification Code
207
Classification Type
Who
Classification Description
The General Public/mankind
Classification Code
201
Classification Type
Who
Classification Description
Children/young People
Classification Code
106
Classification Type
What
Classification Description
Overseas Aid/famine Relief
Classification Code
307
Classification Type
How
Classification Description
Provides Advocacy/advice/information
Classification Code
304
Classification Type
How
Classification Description
Provides Human Resources
Classification Code
303
Classification Type
How
Classification Description
Provides Other Finance
Classification Code
301
Classification Type
How
Classification Description
Makes Grants To Individuals
Classification Code
205
Classification Type
Who
Classification Description
Other Charities Or Voluntary Bodies
Classification Code
117
Classification Type
What
Classification Description
Other Charitable Purposes
Classification Code
105
Classification Type
What
Classification Description
The Prevention Or Relief Of Poverty
Classification Code
104
Classification Type
What
Classification Description
Disability
Classification Code
305
Classification Type
How
Classification Description
Provides Buildings/facilities/open Space

Showing 20 of 21 supplied records in this dataset.

08 Official extract

Charity Event History

Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUST
Charity Event Order
2
Event Type
Asset transfer in
Date Of Event
2014-01-27T00:00:00
Reason
Transfer of funds
Assoc Organisation Number
253704
Assoc Registered Charity Number
253704
Assoc Charity Name
CHURCH OF ST JOHN, THE WILLOWS, KIRKHAM
Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUST
Charity Event Order
1
Event Type
Standard registration
Date Of Event
1964-05-19T00:00:00
Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUST
Charity Event Order
4
Event Type
Asset transfer in
Date Of Event
2025-10-01T00:00:00
Reason
Does not operate
Assoc Organisation Number
3994903
Assoc Registered Charity Number
1094284
Assoc Charity Name
WARREN FARM COMMUNITY ASSOCIATION
Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUST
Charity Event Order
3
Event Type
Asset transfer in
Date Of Event
2024-03-28T00:00:00
Reason
Ceased to exist
Assoc Organisation Number
4001217
Assoc Registered Charity Number
1101866
Assoc Charity Name
ST CUTHBERT'S SOCIETY, USHAW

09 Official extract

Charity Governing Document

Governing Document Description
DECLARATION OF TRUST DATED 31 JULY 1934 AS AMENDED BY THE SCHEME OF THE CHARITY COMMISSIONERS DATED 2 JUNE 1997.AS AMENDED BY SCHEME 8 AUGUST 2001.
Charitable Objects
(1) THE PROVISION MAINTENANCE AND UPKEEP OF CHURCHES PUBLIC CHAPELS AND PRESBYTERIES BELONGING TO OR CONNECTED WITH THE ROMAN CATHOLIC CHURCH IN THE DIOCESE(2) THE PROVISION MAINTENANCE AND CARRYING ON OF THE RELIGIOUS SERVICES OF THE SAID CHURCH IN SUCH CHURCHES AND PUBLIC CHAPELS OR OTHERS OF A LIKE CHARACTER(3) THE PROVISION MAINTENANCE AND UPKEEP OF HOUSES OF STUDY HALLS AND COLLEGES FOR THE EDUCATION AND TRAINING OF PRIESTS AND PERSONS DESIROUS OF BECOMING PRIESTS OF THE SAID CHURCH IN THE DIOCESE OR ELSEWHERE(4) THE MAINTENANCE AND SUPPORT OF AND THE PROVISION OF MEDICAL AND SURGICAL AID FOR INFIRM AND AGED PRIESTS AND CLERICS OF THE SAID CHURCH AND THE BURIAL OF DECEASED PRIESTS AND CLERICS OF THE SAID CHURCH(5) THE PROVISION OF NECESSARY HOLIDAYS AND REST FOR PRIESTS AND CLERICS OF THE SAID CHURCH ENGAGED IN ACTIVE WORK IN THE DIOCESE FOR THE PURPOSES THEREOF BUT SO THAT CONTRIBUTIONS MADE BY THE TRUSTEES UNDER THIS AND THE PRECEDING SUB-CLAUSE SHALL BE MADE ONLY TO OR IN RESPECT OF PERSONS WHOSE OWN MEANS (IF ANY) ARE IN THE OPINION OF THE TRUSTEES INADEQUATE FOR SUCH PURPOSES(6) THE RELIEF OF POOR PERSONS PROFESSING THE ROMAN CATHOLIC RELIGION IN THE DIOCESE OR NEARLY RELATED TO PRIESTS OR CLERICS OF THE SAID CHURCH(7) THE PROVISION MAINTENANCE AND UPKEEP OF SCHOOLS AND COLLEGES FOR THE GENERAL EDUCATION BOTH RELIGIOUS AND SECULAR OR RELIGIOUS OR SECULAR OF CHILDREN AND YOUNG PERSONS MEMBERS OF THE SAID CHURCH(8) THE PROVISION MAINTENANCE AND UPKEEP OF HOUSES OF RESIDENCE FOR TEACHERS AND FOR STUDENTS IN ANY SUCH HOUSES OF STUDY HALLS SCHOOLS AND COLLEGES AS AFORESAID(9) THE PROVISION MAINTENANCE AND UPKEEP OF HOMES FOR INFIRM AND AGED PRIESTS AND CLERICS OF THE SAID CHURCH IN THE DIOCESE BEING IN THE OPINION OF THE TRUSTEES WITHOUT ADEQUATE MEANS OF SUPPORT AND OF ALMSHOUSES FOR INFIRM AND AGED POOR PERSONS BEING MEMBERS OF THE SAID CHURCH(10) THE PROVISION MAINTENANCE AND UPKEEP OF CEMETERIES OR BURYING PLACES FOR THE INTERMENT OF MEMBERS OF THE SAID CHURCH(11) THE PROVISION MAINTENANCE AND UPKEEP OF PARISH ROOMS AND HALLS IN CONNECTION WITH ANY SUCH CHURCHES OR CHAPELS AS AFORESAID TO BE USED FOR THE CONSERVATION AND ADVANCEMENT OF THE ROMAN CATHOLIC RELIGION IN THE DIOCESE OR OTHERWISE FOR THE ENLIGHTENMENT EDUCATION AND RELIGIOUS AND MORAL BENEFIT OF MEMBERS OF THE SAID CHURCH IN THE DIOCESE(12) THE PROVISION AND MAINTENANCE OF HOSPITALS AND SANATORIA FOR POOR MEMBERS OF THE SAID CHURCH(13) THE ACQUISITION OF SITES FOR AND OF GROUND TO BE HELD WITH BUILDINGS FOR ANY OF THE PURPOSES AFORESAID AND THE ERECTION RESTORING ALTERING ENLARGING MAINTAINING AND REPAIRING OF ANY BUILDINGS FOR ANY SUCH PURPOSES AND THE LAYING OUT MAINTENANCE AND UPKEEP OF GROUNDS IN CONNECTION WITH ANY SUCH BUILDINGS(14) GENERALLY FOR ANY SUCH CHARITABLE PURPOSE OR PURPOSES AS IN THE OPINION OF THE BISHOP MAY BE CONDUCIVE TO THE ADVANCEMENT OR MAINTENANCE OF THE ROMAN CATHOLIC RELIGION IN THE DIOCESE(15) SUCH CHARITABLE PURPOSES AS SHALL ADVANCE THE RELIGIOUS AND OTHER CHARITABLE WORK OF THE DIOCESE AS THE TRUSTEES WITH THE APPROVAL OF THE BISHOP SHALL FROM TIME TO TIME THINK FIT AND IF AT ANY TIME THE DIOCESE SHALL CEASE TO EXIST OR THERE SHALL CEASE TO BE ANY RELIGIOUS OR OTHER CHARITABLE WORK CARRIED ON BY THE DIOCESE THEN FOR SUCH OTHER LAWFUL CHARITABLE PURPOSES CONNECTED WITH THE ADVANCEMENT OF THE ROMAN CATHOLIC RELIGION AS THE TRUSTEES SHALL DETERMINE
Area Of Benefit
ROMAN CATHOLIC DIOCESE OF LANCASTER

10 Official extract

Charity Other Names

Charity Name Id
96599
Charity Name Type
Previous name
Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUST
Charity Name Id
96586
Charity Name Type
Working name
Charity Name
DIOCESE OF LANCASTER
Charity Name Id
96603
Charity Name Type
Previous name
Charity Name
LANCASTER ROMAN CATHOLIC DIOCESAN TRUSTEES REGISTERED

11 Official extract

Charity Policy

Policy Name
Safeguarding policy and procedures
Policy Name
Conflicting interests
Policy Name
Financial reserves policy and procedures
Policy Name
Internal risk management policy and procedures
Policy Name
Serious incident reporting policy and procedures
Policy Name
Risk management
Policy Name
Safeguarding vulnerable beneficiaries
Policy Name
Investment
Policy Name
Trustee expenses policy and procedures
Policy Name
Investing charity funds policy and procedures
Policy Name
Internal charity financial controls policy and procedures