International Communication without
Discrimination
Esperanto
House
Handbook for Trustees
Last updated: December
2011
READING THIS HANDBOOK ON THE COMPUTER
Click
on an item in the Contents to take you straight to that item in the document.
To return to the Contents, click on the Esperanto logo at the bottom of a
section.
Constitution of the Esperanto
Association of Britain
Introduction
- becoming a member of the Management Committee
Members of
EAB Management Committee are Charity Trustees
Trustees’
Duties and Standard of Conduct
Confidentiality
of Management Discussions
Incorporation
of the trustees as a body
Trustee and
volunteer travel, accommodation and meals: Re-imbursements policy
Counting
Voting Papers at the AGM (practical suggestions)
Esperanto-Asocio
De Britio – Annual General Meeting Ballot Paper
Management
Committee Meetings - Standing Orders
Frequency of
Management Meetings and EAB Update
The
Trustees’ Annual Report (TAR) & Independent Financial Examination/Audit
Language and
minutes of AGM & management meetings. Location of AGM
La Brita Esperantisto – policy statement
Publishing
books, courses, CDs etc
Publicity
and Public Relations
Local
Committee – responsibilities
EAB – BK
responsibilities and assistance
Staff
Development Review Policy
Relationship
with Wedgwood Memorial College
Money
laundering: a written policy for staff .
Long term
investments & ‘capital fund’
Banks,
Investments and Signatories
The Charity
Commission – compliance and guidance
General
1 The name of the Association shall be, in English, ‘The Esperanto Association of Britain’, in Esperanto, ‘Esperanto-Asocio de Britio’. It may also be known by the working names, ‘The Esperanto Association’, ‘Esperanto UK’, ‘Esperanto-Britio’, ‘EAB’ and such other names as may be approved by the Management Committee.
2 The Association shall be non-profit-making and its head office located in the United Kingdom.
Object and Powers
3 The Object of the Association shall be to advance the education of the general public in and about the international language Esperanto, in furtherance of international communication without discrimination, and of the natural right of all people and peoples, their languages and cultures to be treated equally.
4 In pursuance of that Object, the Association may: provide and distribute information about Esperanto; encourage the use of Esperanto; organise and conduct courses, examinations, lectures, conferences and other events in and about Esperanto; collaborate with other bodies whose purposes are compatible with those of the Association; solicit donations; and do all such lawful things necessary to the attainment of such Object.
Membership
5 Membership of the Association shall comprise members with voting rights (hereafter, ‘Members’), being persons who meet criteria determined from time to time by the Annual General Meeting (AGM); and such other categories of member and supporter, without voting rights, determined by the Management Committee from time to time.
6 Membership shall be open to any person who supports the Object of the Association and pays the subscription due.
7 A Member may appoint another Member to vote on her/his behalf at a General Meeting.
8 The rate of subscription for Members shall be determined by the AGM. Other subscriptions and charges shall be determined by the Management Committee.
9 Membership shall lapse if the membership subscription is in arrears by more than four months.
Management
10 The business of the Association shall be conducted by a Management Committee (hereafter, ‘the Committee’) elected by the Members at the AGM or by postal ballot.
11 Members of the Committee shall serve for
one year, from AGM to AGM.
12 The President of the Association shall be elected annually by the Members, at the AGM or by postal ballot.
13 The Committee shall consist of at least six and not more than ten Members of the Association, including the President.
14 The Committee shall elect, from among their own number, a Vice-President, a Secretary, a Treasurer and such other office-bearers as they deem necessary.
15 The Committee shall be chaired by the President, or failing that, by the Vice-President.
16 The quorum for meetings of the Committee shall be four members.
17 The Committee shall have power to manage the assets of the Association at their discretion; to appoint, pay and dismiss employees of the Association; and to delegate its powers to sub-committees, each of which shall have specific terms of reference fixed by the Committee, and may include persons other than members of the Committee.
18 The Committee may co-opt additional members from among the Members of the Association, to serve until the end of the next AGM, provided that not more than half of the Committee are co-opted.
19 The Committee shall call the AGM, to take place between March and September each year.
20 New members of the Committee, whether elected or co-opted, shall sign an undertaking always to act in the best interests of the Association.
General
Meetings
21 The quorum for General Meetings of the Association shall be 20 Members.
22 General Meetings shall follow an agenda issued to Members at least 21 days before the date of the meeting.
23 The AGM shall receive from the Committee an annual report and a financial report, including a statement of assets and liabilities; determine the subscription rate for Members; elect the President of the Association and members of the Committee; appoint an independent examiner of accounts for the period until the next AGM; remit to the Committee for consideration or action such matters as it deems appropriate; consider and decide on other business of which due notice has been given.
24 An Extraordinary General Meeting of the Association may be called by the Committee and shall be so called if at least twenty Members so request in writing to the Secretary of the Association.
25 An Extraordinary General Meeting shall deal only with matters specified in the agenda previously issued.
Amendment and Dissolution
26 This constitution may be amended by a two-thirds majority of Members at a General Meeting or by postal ballot, 21 days’ notice of such proposed amendment having been given to the Members.
27 This constitution may not be amended in such a way that the Association would cease to be a Charity.
28 In the event of the dissolution of the Association, or of its otherwise ceasing to function, any assets remaining after satisfaction of debts and other liabilities shall be transferred to another charitable body or bodies with objects similar to those of the Association.
[adopted: Llandudno, 16 May 2010]
For the purposes of legislation, all those who are on the governing body of a charity are charity trustees even if they are referred to by a different title. Therefore members of the management committee of EAB (ManCom) elected at the AGM or co-opted by the trustees in accordance with constitution, are charity trustees.
Generally speaking
anyone who is 18 years or over can be a trustee. However, certain people are
legally disqualified
from continuing to be, or from becoming a trustee. Obviously this will only
affect a small minority of people.
People who are disqualified are those who
Recent minutes of
management committee meetings and reports will be sent to candidates before the
election at the AGM. They are advised to read this Handbook for Trustees (which
appears also on the EAB website) at the earliest opportunity. Then by the first
full meeting after the AGM - the planning weekend - new trustees will have
enough information to take a full part. Questions can be answered and the
weekend will be, in effect, their induction.
The Handbook for Trustees has been compiled as a guide and will be updated as necessary. Decisions and policies already agreed by the management committee are recorded here. It can be used as part of the annual planning and review process.
The Handbook for Trustees was first prepared in 2000. Since then, the Standards of Recommended Practice (SORP) has been revised by the Charity Commission and the trustees of EAB have striven to comply.
Candidates may feel daunted at the prospect of becoming a
trustee, but Charity Commission help booklets are available, and especially
recommended is “CC3 - The
Essential Trustee: What you need to know”. It is available with other
leaflets and guidance, on the Charity Commission website:
http://www.charitycommission.gov.uk/Publications/cc3.aspx
The Charity Commission Help Line is available to all: 0845 300 0218.
A trustee’s main duty is to manage the charity. In doing so the standard of care which s/he should exercise has been defined by law as being that which any ordinary business person would take in managing his or her own affairs. The responsibility of a trustee of a charity is close to that of a company director or a local authority councillor. Therefore no-one should accept trusteeship lightly, or only as a badge of honour.
Once appointed, trustees must make themselves aware of the terms of the governing document (constitution), check that the charity’s property and finances are under proper control, that the staff are well looked after, that investment of charity funds complies with the terms of the governing document, and that the objects of the Association are being pursued.
Trusteeship is normally a voluntary unpaid office but a trustee is entitled to be reimbursed for reasonable out-of-pocket expenses incurred while on charity business.
All trustees should act exclusively in the best interests of
the charity. Therefore a trustee must not allow a situation to arise where
their duty as a trustee conflicts with their own personal interest.
In short, charity trustees are unpaid volunteers responsible, individually and as a group, for their charity’s activities, direction and good name. They are required to manage the charity and to ensure that the objectives for which the charity was formed are met, subject to a legal operating framework. They are, crucially, unable to benefit from their position.
Charity trustees “should be steering not rowing”.
2006
The discussions of the Management Committee of EAB are confidential. Only the decisions of the Committee are public property for the reason that all must have the freedom to express themselves, disagree, and change their minds without recrimination.
Abuse, libel, slander, spreading other misinformation or confidential matters on the web or elsewhere that bring the Management Committee, any of its members, or those employed by or working with EAB, constitute both a breach of generally accepted rules of reasonable conduct and a breach of trust as a trustee.
Such breach will entail sanctions by the Management
Committee, involving temporary suspension of the trustee, report to the Charity
Commission and/or public notification of the breach in EAB Update, as the
Committee considers appropriate.
Confirmed 25th June 2011
The trustees applied to the Charity Commission for incorporation of the trustees as a body, which was granted on 5th October 2007. This will avoid the need to change signatures on contracts when trustees retire or are newly appointed. No changes to the Constitution were necessary.
A legal category called ‘Charitable Incorporated Organisations (CIO)’ will be introduced shortly which will similar to a Limited Company. After enquiry, the trustees decided not to pursue this.
25th June 2011
1) Trustees’
travel to management meetings
· Car mileage will be paid at 30p per mile.
· Rail, bus or plane fares at cost, at lowest possible prices (advance booking if possible)
· If necessary, reasonably priced overnight accommodation will be paid
· Meal allowances for one day may be claimed if absence from home is over 12 hours: in London up to £20 per day, and outside London £15 per day
Residential planning weekend meals and accommodation at WMC are paid by EAB.
2) Volunteer duties
a) Language shows
· Travel and meals at above rates to invited co-workers.
b) Library duties at Barlaston.
· Travel as above. Library committee and invited volunteers working at Butler Library all day will receive College meals, and overnight accommodation if necessary.
· If the College isn’t serving a meal, allowance applies as above. If College accommodation isn’t available, a B&B may be claimed at modest rate.
c) Publicity and education committees
·
Travel, accommodation and meals as for Library
Committee for invited volunteers and
fee-paid staff.
3) Travel etc. to British Congress.
· No expenses are re-imbursed, though if agreement is made for someone to fetch or return books etc. to Barlaston they may claim car mileage.
Reimbursement of other expenses.
· Receipts should be provided for stationery and other items claimed. Postage will be repaid if details are supplied. In case of doubt the Hon. treasurer should be consulted.
· Trustees and co-workers, whether fee paid or volunteer, should be made aware of this policy before undertaking activities for the Association.
Agreed June 2011
Members of ManCom (trustees) are deemed to be the members of BEA (Inc) Ltd.
The company is dormant. EAB pays the Companies House registration fee each year, as advised, because it is most unlikely that BEA could become re-registered once abandoned.
Meetings are held within an EAB management meeting once a year, to approve the accounts (which show £nil) and the report which lists the directors: John Wells, Edmund Grimley Evans and Tim Owen. Joyce Bunting is registered as Company Secretary.
June 2011
The appointment of a person to be a Fellow of EAB is a way of expressing thanks and conferring special honour to a member or other supporter for many years of outstanding service.
Suggestions for appointment may be made by any member of the Association, but the trustees of EAB decide.
It is expected that the nominee be a good user of Esperanto.
A Fellow may add the initials ‘FEAB’ after his name.
A Fellowship of EAB cannot be purchased.
The Trustees may by a majority of two thirds cancel the Fellowship on condition that before the vote the Fellow is allowed to plead against the cancelation
No benefits or privileges attach to the honour of Fellowship, nor are there any duties or responsibilities, nor requirement to make a donation.
The above guidelines reflect what has happened since about 1995 (possibly earlier) since the time fellowship was considered ‘honorary’.
In 1966 (for instance) a member could apply to become a Fellow of BEA Ltd. He to be sponsored by (at least) three members, pay an extra subscription and sign a declaration. The rules were later transferred to the appointment of Fratuloj de EAB. The annual subscription could be waived by the trustees. The rules about Fratuleco were changed in 1983, but haven’t been found yet.
Drafted JMB August 2011
The Constitution of EAB instructs only on the basics of the election. This is what has been done recently:
1. All paid up full members receive a ballot paper by post not less than 21 days before the election date. They may use this to register their votes by post.
2. Members wishing to vote in person should bring their ballot paper to the AGM.
3. Proxy voting is constitutional, if the rules are followed.
4. The ballot paper bears the names of all candidates, indicating who is a candidate for president. If there is one candidate for president, then s/he will automatically become president if elected. If there is more than one presidential candidate, an additional voting form will be appended. The president should be a trustee.
5. The ballot paper has boxes for votes for, against or abstain for each candidate.
6. EAB office will print a list of paid up full members.
7. The postal votes must come to the EAB office by an agreed date. Each ballot paper will be inside a sealed envelope which doesn’t show the name of the voter. This will be in an outer envelope showing the voter’s name & address.
8. EAB office will, on the agreed day, check the postal votes with the membership list and tick. The anonymous inner envelopes will be extracted and posted, unopened, to a named officer for safe keeping until the AGM. Numbers must agree.
1.
Provide a box for ballot papers. The postal
votes in their sealed envelopes will be placed in this box. Provide envelope
openers, pens, pencils, paper clips,
spare lists (on coloured paper) clearly marked ‘for tellers’. At the AGM at
least two tellers will be delegated to count and check the voting papers. This
is time-consuming and the following tips may assist:
2. The list of full members will be handed to the tellers. Names of the postal voters will already have been ticked. Those who vote in person will be ticked at the AGM before the completed paper is put in the ballot box. No name, no vote. Tellers add the ticks and check with number of papers to be counted.
3. Proxy voting forms will be handed to the proxy and ticked on the list against the name of the voting member.
4. The manner of counting may be at the discretion of the tellers and could be:
a. By one caller calling out votes to the other and marking against the candidates name on the checklist (bundles of llll-). (This would need a private room)
b. By sorting out the papers which have uniform FOR ticks and totalling separately, then dealing with the others individually, using the coloured checklists.
5. Anything on the paper which is unclear should be counted as an abstention: for example, if none or more than one of the boxes for a candidate is marked.
6. If a paper has been deliberately defaced or spoiled it should be noted as such.
7. Tellers should be careful to look at each row in turn — perhaps using a blank piece of paper as a ruler so that they will notice if none or more than one of the boxes in a row is marked. Check that total votes counted for each candidate are the same. The tellers should check each other’s work.
8. The results will be listed and handed to the chair of the AGM to be announced.
Candidates for the Management Committee of EAB must be paid-up full members and should be nominated by two other paid-up full members. Candidates should be aware that as well as attending up to five meetings during the year, one of which is a residential weekend, there is considerable discussion, mainly by e-mail, of matters currently before the committee. There is no remuneration apart from legitimate expenses.
Full information about the responsibilities of Trustees is in the “Trustees’ Handbook”, available at http://www.esperanto-gb.org/eab/eab_reports/thb/thb.htm
Any resolutions to be put to the Annual General Meeting (AGM) should likewise reach the office by 31 January 2010.
✄
-------------------------------------------------------------------------------------------------------------------------
Esperanto Association of Britain /
Esperanto-Asocio de Britio (Reg. Charity No. 272676) Esperanto House,
Station Road, Barlaston, Stoke-on-Trent ST12 9DE. Tel. 0845 230 1887
Nominations for the Management Committee
for the period from
20… AGM to 20…
AGM
Name of candidate
……………………………………………Tick 
if also candidate for President
|
Proposed by: Name Address I declare that I am a paid-up
full member of EAB. Signature
……………………………………… Date ……………………………………… |
Seconded by: Name Address I declare that I am a paid-up
full member of EAB. Signature
……………………………………… Date
……………………………………… |
Agreement of nominee:
I accept nomination to the Management Committee of EAB, and I declare that I am a paid-up full member of EAB and support the aims of the Association.
Signature ………………………………………… Date …………………..
Please bring this ballot paper to the AGM or use it to register your vote by post.
POSTAL VOTING INSTRUCTIONS. If you prefer to vote by post, please mark your paper and use the following procedure to ensure a secret vote:
1. Place the ballot paper in a sealed unmarked envelope.
2. Place the unmarked envelope inside another envelope addressed to: POSTAL VOTE, Esperanto House, Station Road, Barlaston, Stoke-on-Trent, ST12 9DE.
3. IMPORTANT: Write your name and address on the back of the outer envelope. Without this, your vote will not be counted.
4. Post it so that it arrives no later than ??????????????
VOTE FOR THE MANAGEMENT COMMITTEE.
Please mark FOR, AGAINST or ABSTAIN next to each candidate by placing one X in
each row. Those candidates will be elected who receive more votes FOR than
AGAINST.
|
NAME OF CANDIDATE |
FOR |
AGAINST |
ABSTAIN |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
VOTE FOR PRESIDENT. Place an X to indicate which candidate you
support for president. The elected member of the Management Committee who
receives most votes for
president will be elected as President. (You can abstain by marking neither
box.)
|
NAME OF CANDIDATE FOR PRESIDENT |
|
|
|
|
|
|
|
One half, but at least 4, of the members of ManCom constitutes a quorum.
Meetings will not usually last more than three-and-a-half hours, unless a proposal to that effect has been duly moved and agreed
The Hon. Secretary will circulate the agenda for a meeting
at least 7 days prior to the meeting. Items for the agenda must be sent to the
Hon. Secretary at least 14 days prior to the meeting. Matters may exceptionally
be raised under AOB, at the discretion of the Chair.
The agenda
will usually take the following form:
A formal proposal, on which a binding decision is sought,
must have a proposer and seconder before it can be formally discussed. Each
member is entitled to speak for not more than 5 minutes. Each member has one
vote; in the event of a tie, the Chair shall in addition have a casting vote.
Draft minutes of a meeting should be distributed as soon as
possible after the meeting, but not later than 7 days before the next meeting.
The Committee may appoint sub-committees to act on its behalf, within clear
terms of reference agreed by the Committee.
These Standing Orders may be amended by the Committee at any
time; they should be reviewed periodically as part of the Association’s policy
review process.
Confirmed June 2011
Face to face meetings of trustees should occur 2-3 times a year. Interim ‘meetings’ may take place by SKYPE or e-mail. Progress reports should be sent electronically to all members of ManCom by section leaders before meetings (2 weeks). E-mail reports save time and help the secretary to prepare an agenda and record accurate minutes. E-mail discussions may need a final decision from ManCom at a meeting.
Extracts from the minutes may be printed in the next EAB Update, if timing is right. Nominations for ManCom candidates, voting forms and annual accounts must reach members at specific dates, which will work if the following timetable is used. EAB Update follows a similar rhythm.
The usual date and main business of each
meeting is as follows: —
February meeting: Preparation for AGM - Candidates for election announced, any resolutions discussed. Final accounts to be signed. Progress and problems.
March/ May: following AGM: welcome new trustees, short progress meeting.
June /July: Planning weekend at Barlaston. Induction of new trustees. Review of last year’s work. Strategy and costed plans for next year’s activities. Review employment contracts.
Oct/Nov: Trustees Annual Report. Income
& expenditure forecast. Dates for residential courses. Progress and
problems
June 2011
Mancom is responsible for formulating, implementing and reviewing plans for the best use of the Association’s resources in pursuit of its objectives. Key workers and all members of the Committee should be involved in this process on an annual basis. A planning meeting is usually held at EAB headquarters during a weekend in June. Each ‘budget holder’ should prepare specific proposals - with associated budget - in her/his area of designated responsibility. Successes and failures should be fully discussed. Then decisions regarding future responsibilities, allocation of resources and any policy changes will be made for the next year - and further ahead. The Trustees Annual Report (TAR) stems from this meeting.
Thereafter, each member of Mancom and key worker will provide a report on her/his area of responsibility at meetings of the Committee during the year.
June 2011
Unincorporated charities with income and assets below a certain threshold may elect to have an independent examination instead of a full audit. EAB falls below the threshold.
The Trustees’ Annual Report (TAR) is obligatory and forms part of the Statement of Financial Affairs (SOFA). It is the work of all the trustees. It must be presented for independent examination with financial documents and minutes. It is required to explain matters which cannot be shown purely in the figures in order to make the workings of the charity ‘transparent’. EAB members and supporters receive a copy of the TAR in EAB Update. It will appear with the SOFA at www.guidestar.org.uk, and on the Charity Commission’s database of UK charities.
The financial documents and report should be with the accountant/examiner before Christmas (ideally in the first week of December, so that the work can be scheduled into the accountant’s programme). The draft accounts should be received and checked by the treasurer before the February meeting of ManCom, so the trustees have time to read and approve.
The financial report must reach members with voting papers etc. not later than three weeks before the AGM.
At 31st October 2010, EAB changed from Accruals to Cash Accounting.
JMB June 2011
The Charity Commission’s advice is that the Association may decide in which language meetings - including the AGM - are held, provided it is understood by the majority.
However, they prefer the Trustees’ Annual Report (TAR) and Statement of Financial Affairs (SOFA) in English or Welsh.
There is a strong argument for not excluding new members who might be intimidated by their lack of fluency in Esperanto from taking a full part at AGM.
The President accepts questions and answers in either English or Esperanto.
Minutes of AGMs and trustee meetings are needed in English for auditor/independent examiner.
The location for the AGM should be in a place with reasonable accessible to all members, according to Charity Commission advice. It follows that holding it in another country – Europe, for instance – might effectively disenfranchise many members.
JMB August 2011
La Brita Esperantisto is the longest-established Esperanto periodical in Britain (more precisely, the United Kingdom). While sponsored and supported financially by Esperanto-Asocio de Britio, it is editorially independent within these policy guidelines agreed between the Trustees of the Association and the Editor, Dr. Paul Gubbins.
The core purpose of La Brita Esperantisto is to be the voice of the community of Esperanto-users in Britain. It does this by reporting on the activities of that community, by providing information for esperantists in Britain and by providing a forum for serious and informed comment and debate about issues of interest to that community. The content of La Brita Esperantisto is therefore a blend of fact (information) and opinion (comment and debate).
In realising that core purpose, the Editor (and colleagues) should seek to achieve the highest possible standards of written Esperanto, in accordance with the Fundamento de Esperanto, in giving expression to the Esperanto community in Britain and providing a link with the worldwide Esperanto community. Preference should therefore always be given to material written by British esperantists, which has not previously been published elsewhere. Such material should be complemented by high-quality original photographs and graphics, reflecting the life of the Esperanto community in Britain.
It is the task of the Editor always to seek to achieve a successful balance between these several aspirations, in accordance with the law of the land and with best ethical practice, and thus to enhance and not in any way damage the standing of the Esperanto language and community, in Britain and more widely.
In all of this, the Editor will be actively and positively
supported by the Trustees of Esperanto-Asocio de Britio.
PPG June 2011
EAB-Update / Ĝisdate is a quarterly organ of the Esperanto Association of Britain Esperanto-Asocio de Britio, Esperanto House / Esperanto-Domo, Station Road, Barlaston, Stoke-on-Trent ST12 9DE.
Material for EAB Update Ĝisdate should be sent by e-mail, computer disk (rtf format, please) or hard copy direct to the editor: Geoffrey Sutton, 7 Clover Road, Aylsham, Norwich NR11 6JW; e-mail: gsutton@computekmail.co.uk. Material may be in Esperanto, English, Welsh or Gaelic.
The views expressed in EAB Update are not necessarily those of the Management Committee of EAB.
Taken from Colophon of EAB Update / Ĝisdate No 54, July-September 2011
1. P&P charged at 20% to UK customers
2. P&P charged at cost to overseas trade customers
3. P&P for online (or internet) sales via EAB’s website charged at 20%
4. Sales discount: 33.3% for 3 copies of EAB titles, bulk orders - negotiable up to 37.5%.
5. Discount of 16.6% for 3 copies of titles not published by EAB.
6. Special orders of 1 title for a customer from another bookseller should have 5% handling fee charged on top of full invoice price.
7. Payment to be made in GBP or via UEA account eabg-v.
1. The service should be run on a ‘just in time policy’.
2. Always seek bookseller’s discount (33.3%).
3. Compare UEA & FEL etc. prices. FEL includes VAT in prices quoted.
4. Purchase from publishers to gain maximum discount. Quote VAT Number.
5. Don’t
buy more than 3 copies of one title - unless there’s a good reason, e.g. a
course
(‘Sezonoj’
publications require 4 copies for discount).
6. Aim to keep to a maximum of 300 titles.
7. Never swap books or goods or buy second-hand or damaged books.
8. Never purchase from a desire to support an author or publisher.
9. Never accept unordered books unless they are free of charge.
10. Aim to keep total value of purchases during the year equal to value of sales.
EAB may offer to act as a distributor for a particular book. Special terms apply (see office file), but broadly the books are paid for and belong to the publisher until sold by EAB. Only small stocks will be held. The book will appear in EAB’s catalogue.
Rationale: EAB
publishes only educational books (2011) and publicity materials. EAB would like
to encourage Esperanto publishing in the UK so if occasionally a suitable title
should appear, we might consider stocking on this basis
Provided the computer book stock list is up-to-date, a physical stock count can be made at any time. Value of stock for audit is based on cost price, reduced if necessary for wear and age. Price adjustments to unsaleable or very slow movers should be made regularly. Tatty or damaged books should go into second-hand stock and be removed from the stock list.
EAB receives legacies and gifts of second hand books. The Librarian inspects them all and may keep some for the Butler Collection. Those he doesn’t need are made available for resale. The trustees have agree that prices should be modest, but full postage costs should be added when offered for sale by post. Second hand books are always popular at congresses. Books which are considered unsaleable should be discarded, as space is precious. The librarian has agreed to advertise titles on his library website, so when agreement has been reached with him a box full may be despatched to his home.
October 2011
It is administered by the Honorary Librarian, Geoffrey King, who is supported by a Library group with members from the Management Committee of EAB. Funding is provided from EAB funds for cataloguing, conservation, acquisitions and purchases of sundry items. The Honorary Librarian receives no honorarium, but expenses, travel and accommodation are paid for his visits (currently 4 or 5 per year).
Its current stock includes some 13,000 books and bound periodicals, sound recordings and other media, which are included in a computerised catalogue (currently incomplete but in progress) and classified according to an extension of Universal Decimal Classification devised by Butler.
The Library also includes the Houghton Archive, an extensive collection of documents and photographic material kept in a separate room hired from Wedgwood Memorial College. The Butler Library website, http://biblbut.wordpress.com/, includes links to search the catalogue and view a selection of digitised archive items, including documents, photographs and multimedia files. Visitors can also access the catalogue and digitised archive on-site using either their own wifi-enabled laptops or the computers provided in the Library.
Acquisitions are primarily made by purchasing new books and periodicals, the latter being bound professionally as collections are completed. Purchases are made selectively to obtain the most important items rather than aiming for a complete collection of books and periodicals in and about Esperanto. The Library also receives gifts and bequests to the Library: each book that does not currently exist in the collection or is in better condition than an existing copy will be catalogued, classified and added to the shelves. Duplicates may be retained for lending purposes, offered to other libraries (e.g. the British Library) or sold as second-hand items via either the EAB office or the Butler Library website.
The Library is primarily a resource for research purposes and can be used for on-site study. The Honorary Librarian can answer enquiries made by post or email and offer advice to visitors and researchers while on-site. Interlibrary loans are available, but only photocopies or electronic copies of items for non-commercial use may be taken off site by visitors. A separate collection of books is also available for lending to EAB members and other visitors.
MS 2011
i) General education covers residential and distance courses, exams, tutors, the telephone buddy system, enquiries, and learner books.
ii) Research and Development (R&D) team initiates and advises on research projects into aspects of Esperanto education, e.g. teaching and learning in educational institutions, such as schools and universities. R&D liaises with Liverpool University about the Buchanan Lectureship, covers attendance at educational conferences, and publishes articles and papers. NoJEF may support a research project which meets its criteria.
Residential courses
at Wedgwood Memorial College
Somera Festivalo caters for Esperanto speakers at intermediate and higher levels. It offers a range of modules allowing participants great flexibility. These include a DIY-tourist option and a self-study choice under the guidance of the Librarian. EAB pays the tutors fees and travel expenses, so the cost paid by students to the College can be reduced. The college and EAB have agreed this method because the ratio of EAB students to tutors is much higher than that normally absorbed in the college’s fee structure.
Course-You-Can in October (and sometimes also in January, depending on demand) is a weekend course for beginners and post-beginners. Students who have completed the Free Postal Course during the last 12 months are offered £25 off the cost of the weekend, to encourage participation. EAB pays tutors.
Drondo and Drondido are group discussion weekends for expert (Drondo) and beginner (Drondido) Esperanto-speakers which encourage discussion and debate on a range of current and topical issues. Participants are provided with topic notes in advance.
Esperanto course leaflets and publicity for courses held at
WMC are the responsibility of EAB. Wedgwood Memorial College (WMCC) should
acknowledge the partnership with EAB by including details of EAB courses in
their programme and on their website. Bookings for EAB courses come through the
EAB office, are noted and passed on to WMC with the student payments.
Tutor Payments
Tutors of the Free Postal Course and paid courses - Elementary..! and Accelerated - receive a small payment to cover their expenses when the student has finished the course. The advanced course is run outside of EAB, by Boris Kolker, but EAB accepts bookings and liaises on students’ behalf.
Examiners and exam moderators also receive a small expenses payment.
Tutors of residential courses, are paid an honorarium as described above.
Telephone buddy tutors are all volunteers.
This has developed from the core project Springboard to Languages (S2L), which ran for five years, from 2006-2011. R&D is responsible for its evaluation, and the publication of papers and materials relating to S2L.
Springboard to Languages is an EAB educational project for schools which uses Esperanto as a tool to raise language awareness. It is aimed at primary schools, but has also been successfully taught at secondary level. S2L has featured in Language Shows, and generated publicity. The project was funded by EAB; funding for the 5-year evaluation carried out by a research team from the University of Manchester has been received annually from Esperanto Studies Foundation (ESF), and additional grants have been received from Hodler ‘68 (€3,000 in 2007). Funding after end of the evaluation period will be available only for teaching which leads to specific educational research approved by and of benefit to EAB.
2010-11 Springboard was taught in
5 primary schools and one secondary school, with normal class teachers
themselves running the project in one of the schools. A two-year Comenius
project funded by the EU came to a successful conclusion in 2010.
The Buchanan Lectureship at Liverpool University might be developed as a prestigious, media-worthy event, covering a range of issues in the field of interlinguistics, language policy, language education and intercultural communication.
AT/JMB September 2011
The publication of courses, dictionaries, books, CDs, DVDs etc. is closely linked with education to fill gaps in available resources. The education team makes proposals.
Dictionaries and grammars are mainly to meet the needs of English-speaking Esperantists world-wide. Commissioned works are prepared and checked by skilled volunteers.
Conservation of the spoken word and some archived music on CD started in the Butler Library. New saleable products may be proposed by the Library team. Electronic conservation started in 2010 and will be made generally available.
The Publicity team may propose publications to fit a particular need, e.g. for language shows.
Books and CDs are produced professionally, using companies which produce small runs by modern methods This saves storage space and reduces the risk of producing too much stock before the market has been tested. Re-runs are straightforward and cost-effective.
JMB 2011
No policy for publicity has ever been formulated, and it may not be possible to do so. What follows are suggestions only.
·
Stimulate groups and federations with news &
ideas - inform about available learning materials and provide advertising
suggestions to encourage them in ekstera agado.
·
Regular feature for groups and federations in
EAB Update.
·
Handbook for members — to be kept up to date.
· Information leaflets for enquirers. (The education team prepares education leaflets).
·
Publicity about the British Congress, and
opportunities to participate in overseas congresses.
· Adverts in selected journals (has proved spectacularly non-effective).
· Press releases (news) to selected journals - 3 or 4 a year.
· Press Packs for journalists are required with details of contacts, web sites, individual stories, history of the movement etc, ideally on a CD. Same info could be on our website with a link for journalists/media persons.
· Information/taster CD’s, the first of which was prepared in autumn 2007.
· Keep a list of contacts to answer enquiries, interviews etc. from media and journalists.
Reworded JMB Dec 2007
Bill Walker maintains EAB website http://www.esperanto-gb.org/ with links to Esperanto Education, Butler Library, British Congress and other relevanbt websites world-wide. The bookshop catalogue is kept up to date for online purchases; transactions are handled by the “Fast Cart” shopping cart service http://www.fastcart.co.uk/ and “WorldPay” payments handling service http://www.worldpay.com/ [formerly known as “RBS WorldPay”].
The Esperantoeducation website http://www.esperantoeducation.com/ is maintained by Matthew Tellier.
The Butler Library website http://biblbut.wordpress.com/ is maintained by Geoffrey King.
The Springboard website http://www.springboard2languages.org/ is maintained by ??? (Tim Morley?).
The domain name http://www.britakongreso.org/ is used for promoting the British Esperanto Congress – most recently maintained by Tim Owen.
WGTW Dec 2011
The Data Protection Act (DPA) is intended to protect individuals from the misuse of information. In general terms ‘personal data’ includes all information about a living individual from which the individual could be identified either directly or in combination with other information available.
It applies to all employees and voluntary helpers of EAB. Everyone who uses information about people needs to be aware of the Act.
The Office Administrator is the Data Controller (or Data Compliance Officer). It is her job to ensure the security of personal data and comply with the Act. EAB does not hold any ‘sensitive’ information, such as religion, ethnic group etc.
An annual fee (currently £35) is payable to register and should only be made to the Information Commissioner’s Office (ico.gov.uk). There are firms who offer registration as a service at an inflated price; this is a scam and third parties must not be approached.
There are the 8 principles about the DPA as laid down by the Information Commissioner. These are that data should be:
EAB is on the margin of not needing to register; there is a provision under question 8 of the DPA self-assessment for some non-profit organisations to be exempt. However, because EAB may realistically hold on to information after a formal relationship with the individual ends (because, for example, we need to know how to contact lapsed members in the event that this circumstance is an oversight) and this precludes exemption, then the Management Committee in accordance with members’ wishes has opted to err on the side of caution and register. It is important to underline that everybody, whether registered or not, must comply with the DPA.
People using the data are responsible to a ‘Data Controller’ as named by the Association.
Manual records are included if they are in a system (not a heap on the desk), which include informal lists, filing records, e-mails, internet & CCTV. Only ‘enough data for the purpose’ — the minimum — should be collected and kept, so we think ahead as to why we need information. Consent to hold it must be obtained; filling in a request form or giving details by phone is consent. A person who requests information held about them should receive it within 28 days.
Restated TO, Nov.2011
A British Esperanto
Congress may be held at the invitation of a Federation or Group, and run by a
Local Congress Committee of volunteers (LKK).
One (or more) member of the LKK
will liaise with Esperanto Office about administrative arrangements.
The Annual General Meeting of EAB is held during the congress. This means it should occur within 15 months of the last AGM – i.e. any weekend from Easter to early June.
The main duties of
the LKK are to find a suitable
location at reasonable cost, evolve a programme, organise any excursions and liaise
with local dignitaries. LKK will supply information for the aliĝilo etc. They will send
progress reports to ManCom.
The BK is a good opportunity for local
publicity. EAB’s PR officer may help LKK
with publicity and extend it to national media.
EAB will have overall responsibility for the congress in close co-operation with LKK.
The trustees of EAB must approve proposals and a costed budget for a BK at the outset, as a financial shortfall may have to be paid by EAB. Rent for time spent on the AGM will be apportioned by EAB to the budget as income. EAB will make deposit payments for the kongresejo. Invoices may be paid by EAB by prior agreement.
Information about the congress should appear in EAB Update and on the website. Online aliĝilo and payment by credit card are welcomed.
Esperanto office will assist with administration by sending out application forms, maps, hotel information etc, when possible with EAB Update to save postal costs. Aliĝkostoj may be paid direct to EAB office and a list of participants sent to LKK.
Books for sale at the congress are the responsibility of EAB. The trustees are not usually directly involved in the running of the Congress, but are responsible for the AGM.
A revised congress help book for inclusion on the website is required.
JMB 2011
The policy of EAB is not to issue official letters of invitation to overseas Esperantists, for the BK or any other visit, unless they were specially invited. UEA also are very wary of doing so. In the event of such unsolicited request a polite reply should be sent along these lines:
Estimata S-ro/S-ino
.................,
Dankon pro via mesaĝo. Bedaŭrinde
ni povas sendi invitleteron al vi nur se la Komitato de
Esperanto-Asocio de Britio (EAB) mem invitas vin.
EAB foje invitas eksterlandajn esperantistojn por specialaj eventoj. Se vi opinias, ke vi havas apartajn meritojn, bonvolu sendi al ni viajn
proponon kaj vivhistorion. Ni respondos sole
se tiu propono estas kaj serioza
kaj por baldaŭa
celo.
Kun amikaj salutoj .......................
Revised Oct 2011
Each member or supporter of EAB is allocated to a federation according to geographical location. The whole of UK is divided into 13 federations. (Scotland declared itself separate from EAB.) A federation may have a constitution and subscription membership, but each is run according to the decisions of the members.
Groups can include people who are not members or associates of EAB. Groups run themselves in their own way and come under the federation umbrella.
They need encouragement and support from EAB, especially when their federation isn’t active. Reports from groups and federations for publication in EAB Update should be encouraged. Attempts to find a person willing to take on the encouraging role have failed. A start would be a calendar of federation events for the website/ Netnews?/ EAB Update so that everyone could support events. Suitable activities might be suggested, books for group study, sharing of magazines etc.
There might be a case today for e-mail discussions if someone would organise it. There is merit in involving members in this way, provided it is under the control of a moderator.
When a new member or associate joins EAB s/he is sent details of a federation contact - usually the federation president or secretary who has given permission for this. EAB complies with Data Protection Act by seeking permission to transfer details. It’s then up to the federation secretary or president to make contact. invite the new member to a meeting or similar. In special circumstances (e.g. where copying facilities are lacking), EAB will distribute invitations for a federation to all the people in their area.
A few federations have asked EAB to look after their money. An account is set up for them in EAB’s finance system. If the federation (or group) requires a payment to be made from this, responsible officers (1 or 2) will request it by letter or e-mail. The request will be met, provided that the federation or group has named the responsible officers in advance. No interest accumulates to these cash accounts.
JMB 2011
All paid staff will be entitled to an annual Employment Development Review (EDR).
EDRs offer EAB an opportunity to review the employee’s development over the previous year and ensure that EAB acts as a good and fair employer. The process allows both EAB and its staff members to track progress and discuss work-related affairs, such as workload and performance, and provide a means for both sides to bring up any problems and determine what solutions could be made to remedy them. Both EAB and the staff members will be able to use the EDR to identify whether there is a need or desire to provide training in order to assist with the staff members’ development.
The EDR is a confidential process between the line manager and the employee, although a mutually agreed summary report may be circulated to EAB’s Management Committee. It will take place either in a face-to-face meeting, by telephone, or electronically, and will be repeated annually. It will not be used for disciplinary matters or for direct appraisal of salary.
Restated TO,
Nov. 2011
EAB paid for the refurbishment and extension of the Old Coach House at Wedgwood Memorial College which is now known as Esperanto House.
In return for this investment, EAB has a 99 year lease
starting in 2002 for the Esperanto Office and Butler Library at a base rent of
£1,000 p.a. which is index-linked. Rent is payable to Stoke-on-Trent City
Council. Renewal date is in June. An invoice usually has to be requested about
September – by which time the index linking figures have become available.
A proportion of heating, insurance and security charges are payable to Stoke-on-Trent Council or the college each year - 2.03% of Estoril bills for gas and 6.31% for electricity. That’s because Esperanto House is linked to the Estoril site for metering supplies.
Business rates are levied separately – at £nil because EAB is a registered charity and the part of the premises which EAB uses for business is below £2,000 rateable value (2007).
The three bedrooms upstairs are let by the college, so EAB does not pay running costs or rates for them.
Stoke-on-Trent Council is responsible for redecorating the premises inside and out every 5 years. Maintenance is done by college staff or as part of a contract with SoT. The kitchen and toilet facilities are shared by EAB and the college.
In a separate arrangement, the Houghton Room is rented annually from the college for storing library archives and work in progress. Minor refurbishments to make it useable were paid by EAB.
The Esperanto-Office is secure and for the exclusive use of EAB.
The Esperanto book collection is housed on shelves around the walls of the Butler Library, but the room itself is for shared use with the college. Children using the Butler Library facilities will be adequately supervised.
The original agreement with Wedgwood Memorial College stated that EAB can reserve the use of the Butler Library and the three bedrooms upstairs by giving 6 month’s notice to the college. The Library may also be booked by giving one month’s notice in writing, subject to availability, or one day’s notice if it is not being used on that day. EAB does not have to pay to use the Butler Library.
The bedrooms can be booked for Esperanto use by giving 3 months notice in writing, or at any time when they are available. The cost of bed-and-breakfast will be at a discounted rate to EAB members, at the discretion of the college.
August 2011
It’s not obligatory
for trustees of small charities to keep a register of risks which might
jeopardise their future, but it is advised, along with measures taken to reduce
the risks. Insurance cannot be purchased for some
types of risk. The register should be discussed annually.
The Employer’s Insurance Certificate received each time the policy is renewed must be must be displayed on the premises and retained afterwards in a safe place (for 40 years).
Public Liability, business interruption, legal expenses stock, equipment, violence against staff etc. are included in a package for charities, as purchased by EAB.
Equipment has to be insured at replacement value. Stock value should be reviewed each year. The main contents of the Butler Library are irreplaceable so cannot be insured. However, trustees might consider new library purchases worth insuring. An inventory of equipment and furniture with a replacement value of £200 or more should be kept with the insurance documents. Ideally, list: make, model and serial number, descriptive information for identification, date purchased, cost price, date sold. A list of office fittings is not required.
The special insurance package for charities (2010) included an excess of £200. The trustees agreed to a greater ‘excess’, so terms might be negotiated with a new insurance company. It’s worth reconsidering insurance providers frequently.
The office premises, computers, library and personal effects must be maintained and all reasonable precautions observed. A minimum of cash should be held, and cheques recorded and banked promptly.
Any breaches of security or potential hazards should be reported to the college and a trustee. The college is responsible for fire appliance maintenance and adherence to fire regulations.
Codes for entry to the premises, computer code words, bank access codes etc. should be held securely and one or two named trustees should have them in case of emergency.
If you are not sure whether the cash or cheque you have received is from a legitimate source, please check with a trustee before paying into the bank.
Amounts of £1,500 (say) or more may be queried if you do not know the member, or if such a payment is made frequently. You, or the trustees, have the duty to ask where the money came from.
Staff should always cover themselves by referring to a trustee – who then takes over the responsibility
You must on no account repay any money which was ‘loaned’ or ‘mistakenly given’ to the Association. That could be money laundering.
Trustees have the duty to report any suspect transactions to Serious Organised Crime Agency.
Should and individual or a business suggest making a donation to EAB if the charity would perform some service for them then everyone should be aware that this might constitute bribery. An approach might even be made to a trustee or staff member. Everyone should act very cautiously in such a case.
JMB August 2011
Where
did the money come from?
· The largest amount came from the sale of the premises at 140 Holland Park Avenue in 1999 - about £927,000 gross (**find accurate net figure) and forms the basis of the ‘capital fund’.
· A small capital fund called the ‘Ora Libro’ dating from 1976 was transferred from BEA Ltd (**find accurate figure about £7,000) and added to the ‘capital fund’.
· The John Brownlee Endowment (£56,000) which is a permanent non-expendable fund is invested to yield expendable interest.
· Significant legacies received over the years which were invested to provide income.
Of those legacies, the Houghton bequest was restricted to expenditure on Butler Library and Publicity. Some donations were specifically to support education. All those formed restricted funds which had been exhausted by about 2008 (** find date).
In 2002 it was agreed by the trustees that the premises at Barlaston should be paid out of the net proceeds from the sale of 140 Holland Park Avenue. What remained was termed ‘The Capital Fund’ and invested to provide income and growth to sustain the aims of the Association.
Investment
objectives
The constitution states that the trustees have power to make investments as they see fit.
The overall objectives are to create sufficient income and capital growth to enable the charity to carry out its purposes consistently year by year with due and proper consideration for future needs and the maintenance of, and if possible, enhancement of the value of the invested funds while they are retained.
The immediate object is to achieve enough income to cover expenditure which cannot be achieved through sales and membership subscriptions alone.
Both capital and income may be used for the furtherance of the charity’s aims, provided the long term objective is not forgotten.
Ethical
investment policy
The constitution of EAB does not mention ethical investment, but at the AGM in 2008 members clearly showed a preference for the Association’s resources to be invested ethically. The duty of trustees is to achieve the best results without compromising principles. As a result this policy was formed and must be declared in the TAR:
‘The trustees would not wish to invest in any
enterprises which contravene human rights, or engage in the arms or drugs
trades.’
Investing in a
diverse ethical and socially responsible portfolio
Holdings are mainly
in Common Investment Funds (CIFs) specifically designed for the charity sector
and regulated by the Charity Commission. They are increasing turning to ethical
investments in response to the needs of charity investors.
· CCLA - where the bulk of EAB’s investments are held - has a socially responsible policy for all its funds, many involving ‘engagement’ with the chosen companies.
· Bonds are usually held in government stocks or companies in approved countries.
· The Charities Property Fund is invested in commercial properties in UK and is ethically neutral.
· Harpenden Building Society is a ‘mutual’ which lends to house purchasers, also ethically neutral.
Spread
of EAB’s investment portfolio
The split of investments between categories at August 2011 was approximately:
Cash & deposit 15%
Fixed Interest (bonds) 17%
Equity UK(shares) 44%
Global Equity 12%
Property units 12%
Total value of cash and investments in August 2011 : £1.435m.
Reserves
Policy
It is considered expedient that a sum equivalent to 12-18months total expenditure be held in readily available form to cover any eventuality.
Banks are being advised to keep 7-10% in cash reserves.
Both calculations result in a figure of approximately £100K- £143K (in August 2011).
EAB has cash on deposit of £115K.
Advice
on how to invest
The trustees discussed on several occasions whether to employ an Independent Financial Advisor (IFA) and/or an investment manager. The final decision after research was ‘no’ on both counts, largely because of fees and the perception that no-one was truly independent.
Investment companies send reports every quarter showing dividend returns and valuations. CCLA give free advice on our holdings with them.
From June 2011 results will be monitored by the former treasurer. Reports and any recommendations will be made to trustees.
Achieving the results
Is it possible in present economic climate to achieve a good income from investments and capital growth to outstrip inflation? I fear the answer to that in 2011 is NO - however clever you are. Promises of great results usually require great risks. Charity trustees are expected to be prudent and act with the same care as they would with their own assets.
JMB August 2011
Santander Giro bank (any 2 to sign): Viv O’Dunne, Clare Hunter, Joyce Bunting, Edmund Grimley Evans
Barclays Bank,
Hammersmith
(any 2 to sign): Viv O’Dunne, Joyce Bunting, Edmund Grimley Evans
CCLA-COIF Deposit Account & 4 investment funds (any 2 to sign withdrawals): Joyce Bunting, Edmund Grimley Evans, Clare Hunter
Black Rock Charishares and Charinco investment funds. Joyce Bunting, Edmund Grimley Evans, Clare Hunter
Charities Property Fund: Joyce Bunting, Edmund Grimley Evans, Clare Hunter
Charities Aid Foundation (CAF) 2 investment funds to 2011: Joyce Bunting, Edmund Grimley Evans, Clare Hunter
Harpenden Building Society Qualifying Term Deposit (1 year 2010-2011) Joyce Bunting, Edmund Grimley Evans.
August 2011
Charities are not exempt from paying VAT on goods and services.
If they are registered for VAT they have to follow all the same rules as ordinary businesses: they can claim back VAT on purchases but have to charge on their goods and services. If they are not registered, then they cannot reclaim VAT on purchases. EAB is registered for VAT, No: GB 238 6624 41.
VAT is not chargeable between VAT-registered businesses in European states. If EAB quotes the VAT number on orders, then VAT is not charged by EU suppliers (UEA, FEL, SAT). Reciprocally, EAB must not add VAT to the price of goods sold to VAT-registered businesses in EU states. But those customers must quote their VAT number on their orders. Countries outside the EU are not charged VAT – this is a European tax.
Books are zero rated. Zero rate may be changed.
Membership subscriptions can be subject to a VAT charge if any benefits are received. VAT would be charged in proportion to the value of the benefit. EAB members only receive newsletters which are zero rated anyway, so no VAT is chargeable at present.
Advertisements in national newspapers are free of VAT to registered Charities, provided they meet certain criteria, and the newspaper is told of the charitable status at the start.
Printed leaflets and posters may be free of VAT under the same circumstances, up to size A3 but this needs checking.
EAB office produces all the figures required for the quarterly reclaim by computer. An Intrastat return must be made quarterly. This is a list of sales to EU VAT-registered customers, and can be compiled from the invoices.
VAT is a minefield, and a cause of anxiety for many charity workers. Our enterprise is comparatively simple.
JMB, June 2011
EAB will consider applications for grants
Applications for grants must be made in writing and submitted to the Trustees, who will consider at the next meeting of the management committee and make a decision based on the merits of the application and the perceived benefit to Esperanto.
Approved by the trustees February 2011
1. Trustee Update Form must be completed annually. It shows the name, address, date of birth and telephone number of each trustee.
2. Annual Charity Return includes financial details from the SOFA, trustees’ benefits and various declarations.
3. Register of Trustees’ Interests. A copy of this will be held in the office and may be requested by the auditor/independent financial examiner.
4. Final Accounts (SOFA) including the trustees’ report is sent to the Charity Commission by the auditor/examiner after signing.
The Charity Commission for England and Wales has a comprehensive list of publications which can be found on CC Website: http://www.charitycommission.gov.uk/
The most useful introductory booklet
is: “CC3 - The Essential Trustee: What you need to know ”
http://www.charitycommission.gov.uk/Publications/cc3.aspx
For explanations
and advice on SORP go to:
http://www.charitycommission.gov.uk/Charity_requirements_guidance/Accounting_and_reporting/Preparing_charity_accounts/sorpfront.aspx
You may telephone 0845 300 0218 to order Charity Commission booklets or get free advice.
National Council for Voluntary Organisations: http://www.ncvo-vol.org.uk/
-- end --