Y Gofrestr Elusennau - Y Comisiwn Elusennau PLANT HERITAGE

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Plant Heritage is the accreditation body for the National Plant Collection Scheme, responsible for cultivated plant conservation. It is also responsible for the Threatened Plants Project, the only research project investigating the availability of cultivated plants in the UK. Plant Heritage was formerly known as The National Council for the Conservation of Plants and Gardens (NCCPG).

Incwm a gwariant

Data ar gyfer y flwyddyn ariannol yn gorffen 31 October 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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