Liquidity reserves and the going concern assumption

Charity trustees are required at the year end to make a declaration as to whether their charity will continue to trade in the foreseeable future. This requires assessing cashflow and the reserves of the charity.

During this training session, you will learn how to assess whether your charity is a going concern, including: the preparation of management accounts for a specific period; understanding how reserves are calculated; and, how liquid resources (cash and cash equivalents) are calculated and analysed.

The session will run for a duration of 1 hour and will be delivered online via Zoom. We recommend attending the Management and Statutory reporting training, prior to this training session.