---
title: "How complete is charity financial disclosure?"
description: "Original analysis of financial disclosure in CharityCompare’s refreshed rated dataset."
source: https://www.charitycompare.org.uk/research/financial-data-coverage
retrieved: 2026-09-20T13:37:20.551Z
license: "Charity data © Crown copyright, Open Government Licence v3.0"
---

7,479

Source-traced records · extract 2026-09-06

## Fundraising costs disclosed

6,456 / 7,479

## Charitable spending disclosed

6,460 / 7,479

## Institutional grants disclosed

6,460 / 7,479

## Why missing values matter

Disclosed means an explicit numeric value, including zero. Missing is blank, not zero. Grants to institutions are reported expenditure, not grant opportunities or verified outcomes. Categories can overlap.

Different reporting requirements and accounting choices affect what appears in these fields. Disclosure is not the same as efficiency or impact. Do not rank a charity reporting no separate figure below one reporting zero without reading the accounts.

## Grant spending

1,790 records report a positive institutional-grant expenditure figure in their latest joined period. This field does not identify recipient organisations, applications currently open or the results achieved by grants. It should not be added to other expenditure categories as though all categories were separate.

## Reproducible method

Join current parent organisation identity to Part A and Part B using exact period start and end dates. Retain each profile URL and exclude archives and fictional records.

We retain explicit zero values and never estimate undisclosed costs or balance sheets. The results describe this selected directory cohort, not the whole sector, and do not aggregate mixed periods into an alleged single-year UK total.

## Downloads and sources

- [Record-level observations (CSV)](https://www.charitycompare.org.uk/research-data/financial-disclosure.csv)
- [Definitions and calculation metadata](https://www.charitycompare.org.uk/research-data/financial-disclosure-methods.json)
- [Official download URLs and source checksums](https://www.charitycompare.org.uk/research-data/financial-source-manifest.json)

Contains public sector information licensed under the [Open Government Licence v3.0](https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/). [Editorial responsibility](https://www.charitycompare.org.uk/editorial-team) · [Submit a sourced correction](https://www.charitycompare.org.uk/claim?type=correction) · [More research](https://www.charitycompare.org.uk/research).