--- title: "The Borrow Foundation rating & legitimacy | CharityCompare" description: "Is The Borrow Foundation a legitimate UK charity? Clarity Score 54/100. Accounts 2025: income £27m · 57% on charitable activities. Reg 1060308." source: https://www.charitycompare.org.uk/charity/the-borrow-foundation retrieved: 2026-08-18T04:10:57.664Z license: "Charity data © Crown copyright, Open Government Licence v3.0" --- Quick answer ## Is The Borrow Foundation a good charity? The Borrow Foundation scores 54/100 (2 stars, Poor) on CharityCompare's Clarity Score, calculated from its UK regulator filings. Its latest accounts year is 2025 (£27m total income, 57% of spending on charitable activities). This reflects financial transparency and stewardship on paper — not the real-world impact of its programmes. See the full breakdown. Portsmouth · UK-wide · PO8 8ED | Reg [1060308](https://www.charitycompare.org.uk/charity/the-borrow-foundation) | Registered charity | [Official website](https://www.borrowfoundation.org/) | [Charity Commission register](https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/1060308) Donate ## How can you give to THE BORROW FOUNDATION? You leave CharityCompare to complete a donation on the official THE BORROW FOUNDATION form. We do not process payments or take commission. Opens their official online donation form. [Donate](https://www.borrowfoundation.org/?utm_source=charitycompare&utm_medium=referral&utm_campaign=donate&utm_content=1060308) ## What does The Borrow Foundation do? The Borrow Foundation is a registered charity (no. 1060308) working in health across the United Kingdom. Its latest Charity Commission filing directs 57% of spending to charitable activities, holding roughly 171 months of reserves, and files its annual accounts on time. Reported income changed sharply in 2025 (likely a merger, transfer or reporting change) — year-on-year trend labels are not meaningful across that step. CharityCompare's Clarity Score rates the organisation only from public Charity Commission accounts — accountability, financial health, efficiency and community support — not the quality or impact of its programmes. Summarised from public filings — The Borrow Foundation hasn't added its own description yet. [Work here? Add it free →](https://www.charitycompare.org.uk/claim?charity=the-borrow-foundation) **In short:** THE BORROW FOUNDATION scores 54 out of 100 (2 stars). 57% average program spend (3-year average). Review the pillar breakdown below. ## What is The Borrow Foundation? The Borrow Foundation has a Clarity Score of 54 out of 100 on CharityCompare (2 stars, Poor). Charity Commission registration number 1060308. Status: Registered. Primary cause area: Health. Latest accounts year 2025: total income £27m, with 57% of expenditure on charitable activities. Accounts filing: up to date. Reserves: approximately 171 months of operating costs. 2 filing concern(s) noted on this profile. Scores are independent and based on official filings — not a donation recommendation. Data from [Charity Commission register](https://register-of-charities.charitycommission.gov.uk/), last updated 17 July 2026. Overall score 54/100 2★ · Poor Cause spend 57% 3-yr avg · charitable activities Accountability 83/100 Finance beacon Income £27m Latest year 2025 Reserves 171 mo Months of running costs Accounts filing On time Charity Commission £13.6 raised per £1 fundraising (3-yr avg) · 45% overhead · Website on register · Confidence: high ## How does THE BORROW FOUNDATION compare? Clarity Score percentile against similar UK charities — the share of peers THE BORROW FOUNDATION scores higher than. Income band (£10m+)5thpercentile **Scores higher than 5% of 943 charities in its income band** · 54/100 vs 77 peer average (marker). Health charities7thpercentile **Scores higher than 7% of 528 charities in this cause** · 54/100 vs 76 peer average (marker). ## How reliable is The Borrow Foundation's data? Source Charity Commission (England & Wales) Accounts year 2025 Filing date 24 June 2026 Profile reviewed 17 July 2026 High confidence — complete filing data Scores reflect the latest annual accounts on the register. Clarity Score measures how clearly the charity accounts for money in those filings — not programme impact. Contains public sector information licensed under the Open Government Licence v3.0. Sources: [Charity Commission for England and Wales](https://register-of-charities.charitycommission.gov.uk/), [Office of the Scottish Charity Regulator](https://www.oscr.org.uk/) and [Charity Commission for Northern Ireland](https://www.charitycommissionni.org.uk/). [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/). ## What is The Borrow Foundation's Beacon report? Detailed accountability and finance metrics from UK regulator filings — structured for transparency in our four-beacon report. ### Accountability & Transparency Baseline trust from filing discipline, board oversight, and declared governance policies. 83/100 | Metric | Score | Value | | --- | --- | --- | | Filing history (5 years) 100% on-time over five years = 15 pts · one late filing = 5 pts · two or more = 0 pts. | 100% | 15/15 pts | | Trustee oversight Three or more trustees on the register = 15 pts, scaled down for fewer (governance red flag below three). | 100% | 5 trustees · 15/15 pts | | Declared policies Safeguarding (4) · conflict of interest (3) · volunteer management (3) — from Charity Commission annual return. | 30% | 3/10 pts | ### Financial Health Stability and solvency — reserves, revenue trend, and debt from Charity Commission accounts. 50/100 | Metric | Score | Value | | --- | --- | --- | | Reserves (months of cash) 3–24 months = full marks, tapering on both sides · 0 months or 4+ years (hoarding) = 0 pts. | 0% | 171 month · 0/15 pts | | Income stability / growth +20% or more over the window = 10 pts · flat = 5 pts · −20% or worse = 0 pts, scaled between. | 100% | 10/10 pts · 3-year average | | Liabilities to assets 0% liabilities-to-assets = 5 pts, scaling down to 0 pts at 60%+ debt. | 100% | 2% · 5/5 pts | ### Financial Efficiency How efficiently funds reach the cause — program spend and fundraising cost ratios. 30/100 | Metric | Score | Value | | --- | --- | --- | | Program expense ratio 90%+ on charitable activities = full marks, scaling down to 0 pts at 50% or below. | 20% | 57% · 2/10 pts (3-year average) | | Fundraising efficiency ≤10p to raise £1 = full marks, scaling down to 0 pts at 40p or above (fundraising cost ÷ income). | 40% | 28p per £1 income · 4/10 pts (3-year average) | ### Community Support Grassroots backing from Charity Commission workforce data — volunteers vs paid staff. 0/100 | Metric | Score | Value | | --- | --- | --- | | Volunteer-to-staff ratio Volunteers at 2x staff or more = full marks · no volunteers = 0 pts, scaled between. | 0% | Not reported · 0/10 pts | [How we calculate beacon scores →](https://www.charitycompare.org.uk/methodology) ## What is The Borrow Foundation's Clarity Score? 54/100 total · Poor · 2 of 5 stars Four pillars (40 + 30 + 20 + 10 points) from Charity Commission filings — see methodology for full weightings. 83/100 Accountability & Transparency 50/100 Financial Health 30/100 Financial Efficiency 0/100 Community Support ### Accountability & Transparency Baseline trust from filing discipline, board oversight, and declared governance policies. 83/100 Filing history (5 years)15/15 pts Trustee oversight5 trustees · 15/15 pts Declared policies3/10 pts ### Financial Health Stability and solvency — reserves, revenue trend, and debt from Charity Commission accounts. 50/100 Reserves (months of cash)171 month · 0/15 pts Income stability / growth10/10 pts · 3-year average Liabilities to assets2% · 5/5 pts ### Financial Efficiency How efficiently funds reach the cause — program spend and fundraising cost ratios. 30/100 Program expense ratio57% · 2/10 pts (3-year average) Fundraising efficiency28p per £1 income · 4/10 pts (3-year average) ### Community Support Grassroots backing from Charity Commission workforce data — volunteers vs paid staff. 0/100 Volunteer-to-staff ratioNot reported · 0/10 pts ## How much does The Borrow Foundation raise and spend? Latest filed year 2025 · Source: Charity Commission filings | Category | Amount | % of spend | | --- | --- | --- | | Total income | £27m | — | | Total expenditure | £1.9m | — | | Charitable activities | £1.2m | 61% | | Fundraising | £744k | 39% | | Governance & admin | £34k | 2% | 61%On charitable activities ## Where does the money go? Latest accounts (2025) · £1.9m spent - Charitable activities61% · £1.2m - Fundraising39% · £744k - Governance2% · £34k ## What trust indicators does The Borrow Foundation have? Pulled from the Charity Commission register — filing behaviour, board size, and workforce where reported. - ✓ Accounts filed on time up to date · last filing 24 June 2026 - ✓ Trustee board size (3–12) 5 trustees on the Charity Commission register Fundraising Regulator Status not yet checked Separate from our financial scores — shows whether the charity follows the Code of Fundraising Practice. [Check Fundraising Regulator →](https://www.fundraisingregulator.org.uk/members/) Official register Reg 1060308 Full trustee list, accounts, and regulatory history on the Charity Commission. [View on Charity Commission →](https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/1060308) ### Trustees & officers - PROFESSOR ANDREW JOHN RUGG-GUNN Chair · since 2003 - Nigel Borrow since 1993 - Professor Lorna Margaret Davidson Macpherson since 2023 - Professor Jonathon Timothy Newton since 2023 - Professor Jukka Heikki Meurman since 2024 100 How we score charities +The Clarity Score is a 100-point rating from UK regulator filings (Charity Commission for England and Wales, OSCR and CCNI). Four pillars — Accountability & Transparency (40), Financial Health (30), Financial Efficiency (20), and Community Support (10) — each scored on a continuous scale, not pass/fail cutoffs. A statutory inquiry sets the score to 0 automatically. [Full methodology →](https://www.charitycompare.org.uk/methodology) Accountability & Transparency Scored from filings 40 points — filing history (15), trustee oversight (15, scaling up to a board of three or more), declared policies (10). Financial Health Scored from filings 30 points — reserves (15, full marks 3–24 months, tapering on both sides), income stability (10), liabilities to assets (5, scaling down as debt rises). Financial Efficiency Scored from filings 20 points — program expense ratio and fundraising cost, each on a graduated scale (not a single cutoff). Kept at 20% of the total: financial-ratio scoring alone is not a reliable effectiveness signal (see "why not just an overhead ratio?" below). Community Support Scored from filings 10 points — volunteer-to-staff ratio from Charity Commission workforce data, scaling continuously up to a 2:1 ratio. Overall score Sum of all pillar points. Display stars use the same bands as the labels: 90–100 → 5★ Exceptional; 75–89 → 4★ Good; 60–74 → 3★ Needs improvement; 1–59 → 2★ Poor; 0 → not rated. ## How have The Borrow Foundation's finances changed over five years? - Income - Spending - Cause spend Values in £ thousands · Cause spend plotted only when the filing discloses a split · Source: Charity Commission accounts ## What are the key facts about The Borrow Foundation? Overall score 54/100 (2★) Income £27m Cause spend 57% of expenditure Reg number 1060308 Scope UK-wide Reserves 171 months Trustees 5 Accounts year 2025 Filing up to date ## How does THE BORROW FOUNDATION compare, and where else can you look? [Compare THE BORROW FOUNDATION with others](https://www.charitycompare.org.uk/compare-charities?ids=the-borrow-foundation) [More health charities](https://www.charitycompare.org.uk/browse/health) [How we score charities](https://www.charitycompare.org.uk/methodology) ### Where THE BORROW FOUNDATION sits The causes this charity is classified under, and other charities working nearby. - [health charities](https://www.charitycompare.org.uk/browse/health) - [children charities](https://www.charitycompare.org.uk/browse/children) - [Charities in Portsmouth](https://www.charitycompare.org.uk/cities/portsmouth) - [health charities in Portsmouth](https://www.charitycompare.org.uk/browse/health/portsmouth) ### Similar health charities Top-rated peers by CharityCompare score - [THE MOST VENERABLE ORDER OF THE HOSPITAL OF ST JOHN OF JERUSALEM (THE ORDER OF ST JOHN)](https://www.charitycompare.org.uk/charity/the-most-venerable-order-of-the-hospital-of-st-john-of-jerusalem-the-order-of-st-john) 100/100 · £2.4m - [THE FARMING COMMUNITY NETWORK](https://www.charitycompare.org.uk/charity/the-farming-community-network) 100/100 · £1.8m - [KIDS MATTER](https://www.charitycompare.org.uk/charity/kids-matter) 100/100 · £795k - [WOMANKIND](https://www.charitycompare.org.uk/charity/womankind) 100/100 · £731k ## How can you share The Borrow Foundation's rating? Share: [X](https://twitter.com/intent/tweet?text=The%20Borrow%20Foundation%20%E2%80%94%2054%2F100%20Clarity%20Score%20on%20CharityCompare&url=https%3A%2F%2Fwww.charitycompare.org.uk%2Fcharity%2Fthe-borrow-foundation)[LinkedIn](https://www.linkedin.com/sharing/share-offsite/?url=https%3A%2F%2Fwww.charitycompare.org.uk%2Fcharity%2Fthe-borrow-foundation)[Facebook](https://www.facebook.com/sharer/sharer.php?u=https%3A%2F%2Fwww.charitycompare.org.uk%2Fcharity%2Fthe-borrow-foundation)[Bluesky](https://bsky.app/intent/compose?text=The%20Borrow%20Foundation%20%E2%80%94%2054%2F100%20Clarity%20Score%20on%20CharityCompare%20https%3A%2F%2Fwww.charitycompare.org.uk%2Fcharity%2Fthe-borrow-foundation) Copy link Print / save as PDFOpens a printer-friendly view of this profile for The Borrow Foundation. For this charity ## How do you add The Borrow Foundation's rating to your site? Free to use — a lightweight HTML badge or an embeddable score widget, each linking back to this independent profile and our [methodology](https://www.charitycompare.org.uk/methodology). BadgeScore widget [♥ CharityCompare Clarity Score 54/100 ★★★★★](https://www.charitycompare.org.uk/charity/the-borrow-foundation) Lightweight HTML badge (no iframe) — paste anywhere ♥ CharityCompare Clarity Score 54/100 ★★★★★ Copy code ## What red flags does The Borrow Foundation have? ## Frequently asked questions Common questions about The Borrow Foundation's rating, finances, and Charity Commission status. Is The Borrow Foundation a good charity? + The Borrow Foundation scores 54 out of 100 (2 stars — Poor) on CharityCompare's Clarity Score, our independent read of its UK regulator filings. Around 57% of its spending goes to charitable activities and its accounts are up to date. That reflects how transparent and financially healthy it looks on paper — it does not measure the real-world impact of its work, so treat it as one factor alongside the cause you care about. CharityCompare never tells you where to donate. Is The Borrow Foundation a legitimate charity? + Yes — The Borrow Foundation is a legitimate registered charity (charity number 1060308). Verify it on the official register: https://register-of-charities.charitycommission.gov.uk/en/charity-search/-/charity-details/1060308. Registration proves status; Clarity Score then summarises filing transparency on paper, not programme impact. What is The Borrow Foundation's charity number? + The Borrow Foundation's charity number is 1060308. Check that number on the official register (Charity Commission, OSCR or CCNI) or this CharityCompare profile before you donate — scammers sometimes reuse real numbers on fake appeals. What is The Borrow Foundation's charity rating? + The Borrow Foundation scores 54 out of 100 on CharityCompare (2 stars — Poor). The Clarity Score V1 sums four pillars from UK regulator filings: Accountability & Transparency (40 pts), Financial Health (30), Financial Efficiency (20), and Community Support (10). Stars use the same bands as those labels — 90+ is 5★ Exceptional. It is not an impact ranking. Does The Borrow Foundation have reviews and complaints? + CharityCompare does not host public user reviews for The Borrow Foundation. Instead you get a filing-based Clarity Score, cause spend, reserves and red flags such as late accounts (2 filing concern(s) noted on this profile). For formal complaints about a charity, contact the Charity Commission, OSCR, CCNI or the Fundraising Regulator as appropriate. How much of my donation reaches The Borrow Foundation? + According to its 2025 regulator filing, 57% of The Borrow Foundation's total spending went to charitable activities (3-yr avg across disclosed years). That is the closest official figure to "how much of your donation reaches the cause" — it is an average across all spending in the filing, not a pound-by-pound breakdown of an individual gift. What are The Borrow Foundation's overheads? + According to its 2025 regulator filing, fundraising costs were about 43% of total expenditure and combined overheads (fundraising plus governance) were about 45% of total expenditure at The Borrow Foundation. The filings CharityCompare uses do not publish CEO or senior-staff pay, so we cannot say what The Borrow Foundation's chief executive is paid — where disclosure rules apply, senior pay appears in the trustees' annual report on the Charity Commission register. How much income does The Borrow Foundation receive? + The Borrow Foundation reported £27m total income in its 2025 accounts, based on UK regulator filings. Five-year trend: restructured. Are The Borrow Foundation's accounts up to date? + Filing status: up to date (last filing 2026-06-24). CharityCompare flags late or missing accounts separately from the financial score. Where is The Borrow Foundation based? + The Borrow Foundation is listed at Portsmouth · UK-wide · PO8 8ED and operates UK-wide, focused on health. How does CharityCompare score The Borrow Foundation? + We calculate a Clarity Score of 0–100 from four pillars in The Borrow Foundation's regulator filings: Accountability & Transparency (40 points — filing history, trustees, policies), Financial Health (30 — reserves, income trend, debt), Financial Efficiency (20 — cause spend and fundraising cost, on a graduated scale) and Community Support (10 — volunteer-to-staff ratio). An open statutory inquiry scores 0. The score measures reporting on paper, not programme impact. CharityCompare is free for donors, takes no commission on donations, and scores cannot be bought. How often is this page updated? + This profile was last updated on 17 July 2026 from the latest UK regulator data available to CharityCompare, and The Borrow Foundation's most recent accounts cover 2025. Scores and figures refresh whenever we re-ingest the register, so the page reflects our latest data pull rather than a one-off review.