The numbers: British Liver Trust

The trust provides support and education and helps to fund medical research in the fight against adult liver disease.

Total income: £422,000 for the year ending 31 March 2006, compared with £375,000 for the year before.

Highest salary: No employee earned more than £60,000.

Reserves policy: The charity's policy is to hold free reserves equivalent to six months' spending. It regards this level as being enough to ensure that if there were a significant drop in funding, the charity would be able to continue current activities in the short term. This level was maintained throughout the year.

Fundraising costs: The charity spent £51,000 on fundraising, which raised £367,000. For every £1 raised, it spent 14p. The previous year's ratio was 10p.

Pension: The charity offers a defined-contribution pension scheme, with the employer contributing between 5 per cent and 10 per cent depending on length of service.

How performance is communicated: The trust has a long description of its activities on its website but not a great deal on performance or strategic thinking. There is more information on specific achievements and strategy in the trustees' report and accounts, which are available online. But they contain little that demonstrates what difference the charity is making or how it is measuring itself against particular objectives.

The charity says: "The trust has rapidly expanded in a three-year period, going from 2.5 employees to 18. Therefore we have invested in our fundraising capacity by recruiting several new staff. This contributed to an increase in fundraised income to £352,000, compared with £305,000 the year before. We also moved to larger offices to accommodate a growing organisation, and we see this as an important turning point."

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