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WHAT INFORMATION SHOULD THE REPORT CONTAIN?
To make the drafting of the report manageable and easier, it is usual to break it into speci c sections:
Ÿ Reference and administrative details
Ÿ Structure, governance and management Ÿ Objectives and activities
Ÿ Achievements and performance
Ÿ Financial review; and
Ÿ Future plans
There is nothing set in stone about the order in which these sections are addressed and presented. Ideally, the order in which they are presented
should re ect the key interests of the perceived audience for the report. The trustees’ report is the type of document that is rarely read in it’s entirety, thus the sections that are addressed rst should be those which are deemed most important to the potential readers. In many cases, this will be the sections dealing with the objectives or mission of the charity and its achievements in the year. The section on structure, governance and management would perhaps be better towards the end of the report.
The above contents do not limit the inclusion of other information that the charity wishes to include, for example: an executive summary at the beginning, information about the charity’s environmental credentials, and so forth.
HOW LONG SHOULD THE REPORT BE?
There is no right or wrong answer to this question. It is all about balance – ensuring the report is long enough to incorporate all of the information needed, and in suf cient detail to enable a proper understanding, particularly of the charity’s work and its impact, but not too long that it becomes boring. It needs to be fair, balanced and communicate to stakeholders the trustees’ stewardship of the charity’s funds and work, rather than simply compliance.
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