P – R


Participation Participation describes a process by which individuals, groups and organisations are consulted about or have the opportunity to become actively involved in a project or programme of activity.
Partnership Partnerships are formal or informal arrangements to work together to some joint purpose. Partnerships do not have to be equal — but the various parties do need to feel that they are involved to an appropriate degree.
Patrons Dignatories, celebrities or specialist in their field who add credibility to an organisation and are therefore useful in helping with fundraising and public relations. They may agree to  be named on letterheads or in annual reports; attend events or generate media coverage.
Payroll Giving A tax effective way in which employees (and pensioners in an employer’s occupational pension schemes) can give to charity. Employees can authorise their employer to deduct donations from their pay. Because donations are deducted from pay before Pay As You Earn (PAYE) tax is calculated, the employee gets tax relief at his or her top rate of tax.
Performance The extent to which an organisation achieves its mission and furthers its cause.
Performance improvement A measure of how an organisation is achieving its mission more effectively;  achieving better outcomes, and becoming a better quality organisation.
Performance Indicator A measure of results relative to what was planned.
See also Indicator
Person Specification The document setting out the skills, experience and qualities that are expected from a jobholder or trustee
Profit and Loss One of the 3 principal business reporting tools (along with the balance sheet and cash flow statement). The P&L is a trading account for a period, usually a year, typically   showing revenues, cost of activities, generally a gross profit margin, fixed overheads and or operating expenses, and then a profit/deficit figure
Policies A series of principles and practices by which people working or volunteering for an organisation will operate. Common policy examples and subject areas include health and safety, equal opportunities, grievance and disciplinary and data protection.
Political Activity Any activity that is directed at:

  • furthering the interests of any political party; or
  • securing, or opposing, any change in the law or in the policy or decisions of central government or local authorities, whether in this country or abroad.
Powers of Trustees Outlined in the governing document,  trustees’ powers are invested in them in furtherance of the charitable purposes of the charity, i.e. what an organisation and/or its trustees is allowed to do.
Primary Purpose Trading This describes a situation where a charity trades in the course of actually carrying out its primary purpose. Examples of this include:

  • Providing education services in return for course fees
  • Holding an art exhibition in a gallery in return for admission fees
  • Selling tickets for a theatrical production
Private Sector The range of businesses that exist for the purpose of making profit for the people who own them
Procedures The approved standard way of how to do something in an organisation. Procedures are a useful means of helping maintain quality in an organisation’s activities. They can be used for such areas of activity as governance, as well as in the delivery of services to beneficiaries.
Procurement Procurement is the whole process of purchase by the public sector from third parties covering goods, services and capital projects.
Professional Indemnity Insurance A form of insurance generally in place for organisations providing a professional service (such as counselling) or any form of advice or information, especially where the issues are complex or potentially contentious. This protects the charity from liability if the service or information is provided negligently. The charity will be covered against claims that it is liable for loss, injury or damage sustained when that service was provided or as a result of following that advice or using that information.
Project A particular service or a whole organisation (more frequently used of smaller organisations).
Programme A co-ordinated series of projects or one complex project with multiple co-ordinated services.
Property Land, buildings, cash, investments or any other possession, which are owned by the charity.
Proposer A person who puts forward (proposes) a formal motion to be voted on at a meeting. It is usual to have a formal motion seconded (see seconder) prior to a vote being taken.
Public Liability Insurance Appropriate for charities which own or occupy land or buildings. It offers protection against claims from members of the public for injury, loss or damage incurred on the premises of the charity; and

Public liability insurance may also be appropriate for charities which carry on a business activity away from their own premises, arrange events attended by the public or supply goods to the public. In this way, the charity and its trustees, employees and volunteers would be indemnified against claims from members of the public for injury, loss or damage inflicted in the course of the activity, event or supply.

Public service delivery The delivery of statutory services by the voluntary sector (or the private sector) on behalf of local and national government. This can include services in any area of activity, but will conform to the government’s agenda. The funding of Public service delivery involves a variety of arrangements from the public sector grants to the more formal service-level agreements and service contracts
Public Social Partnerships Partnership working at development and delivery level.  A public-social delivery partnership is occasionally a joint venture or formal partnership agreement where the partners are agreeing to deliver a specific service. The advantage of a public-social delivery partnership is that it allows the public sector partners to retain a higher level of influence on the delivery approach than is usual through straightforward procurement.
Purpose A statement of purpose is a summary in a sentence or two of your intention — your aims and objectives.
Quality Learning about what you are doing well and doing it better; finding out what you may need to change to make sure you meet the needs of your users more effectively.
Qualitative Information Information about the nature of the thing someone is doing, providing or achieving.
Quantitative Information Information about the number of things someone is doing, providing or achieving, or the length of those things, or the number of times they happen.
Quorum The minimum number of people entitled to attend and vote who must be present at a meeting to make valid decisions at that meeting. A quorum can be a fixed number or a percentage of those entitled to attend and vote. The number of people required to form a quorum is usually stated in the governing document.
Receipts and Payments Receipts represent money coming into the organisation, also known as income, payments represent money going out of the organisation, also known as expenditure.
Regeneration The process of upgrading an area through social, economic and infrastructure investment and improvement.
Registered Charity A Registered Charity is an organisation that is established for exclusively charitable purposes in accordance with the law and is registered with the OSCR..
Registered Office The address of a company to which correspondence from Companies House will be sent. The registered office can be anywhere in England, Wales or Scotland. The Registered Office must always be an effective address for delivering documents to the company and to avoid delays it is important that all correspondence sent to this address is dealt with promptly. If a company changes its Registered Office address after incorporation, the new address must be notified to Companies House on Form 287.
Registrar of Companies All limited companies in the UK are registered at Companies House, an Executive Agency of the Department for Business, Enterprise and Regulatory Reform. In Scotland, the Registrar of Companies is located in Edinburgh
Regulatory Documents The documents which have to be produced in order to comply with the law.
Remuneration Payment in money terms and benefits in kind which an organisation gives to volunteers, employees and other individuals.
Representation The conventional way to address accountability is to elect or appoint people from different interest groups to the partnership or other structure.
Reserves Policy A policy setting out:

  • The reasons why the charity needs reserves;
  • The level (or range) of reserves the trustees believe the charity needs;
  • What steps the charity is going to take to establish or maintain the reserves at the agreed level (or range); and
  • Arrangements for monitoring and reviewing the policy.
Resources The things a project or organisation draws on to carry out its activities.  These include concrete things such as people, equipment, money and services you need.  It also includes invisible things such as time, morale and knowledge.
Restricted Funds Funds that are subject to specific trusts or conditions imposed by the donor and binding on the trustees. The conditions may be stated expressly by the donor or maybe implied, as in the case of money sent in response to a special appeal. These funds represent unspent income or assets, the use of which is restricted.
Risk Analysis Systematic assessment of the threats or vulnerabilities which may affect any aspect of  an organisations business, including the likelihood of occurrence, potential severity of impact and mitigation measures needed.
Risk Management The decision making processes that are directed towards the effective management of potential opportunities and adverse effects. It involves risk evaluation and monitoring and will result in either mitigating the risk or applying effective controls.
Role Description A document setting out the roles, responsibilities and tasks which the jobholder, volunteer or trustee, is expected to carry out.