Trosolwg o'r elusen THE BRITISH SCHOOL AT ATHENS

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Founded in 1886, the BSA is a UK-registered charity and is one of a network of British International Research Institutes (BIRI) that receive annual funding from the British Academy. The BSA exists to promote research of international excellence in all disciplines pertaining to Greek lands, from fine art to archaeometry and in all periods to modern times.

Incwm a gwariant

Data ar gyfer y flwyddyn ariannol yn gorffen 05 April 2023

Gwariant elusennol

Charitable expenditure

Some charities generate all, or a substantial part, of their income from investments which may have been donated to the charity as endowment or set aside by the charity from its own resources in the past. Such investments usually take the form of stocks and shares but may include other assets, such as property, that are capable of generating income and/or capital growth.

In managing their spending and investments charities need to strike a balance between the needs of future and current beneficiaries. They also need to take account of spending commitments that may stretch over a number of future years. To do this, charities will normally adopt an investment strategy designed to generate both income and capital growth. To maximise returns trustees may commit to investment strategies for several years.

Investments can experience large swings in value so trustees may, in a particular year, decide to realise and spend part of their charity’s capital or to invest part of its income.

By clicking the investment gains checkbox the charitable spending bar is adjusted to take account of capital growth as well as income. This shows the balance the charity is striking, between spending on current beneficiaries and retaining resources for future beneficiaries.

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