The numbers: Plan International (UK)

Plan works in 62 countries on projects that address the causes of poverty and its consequences for children's lives.

Total income: £38.6m for the year ending 30 June 2006, compared with £31.2m for the previous year.

Highest salary: One employee earned between £80,000 and £90,000.

Reserves policy: As a child sponsorship charity, Plan UK is able to predict a large proportion of its total monthly income with a high degree of confidence. The organisation's reserves policy is based on maintaining working capital to cover two months' spending, which is equivalent to between £1m and £1.5m.

Fundraising costs: The charity spent £5.76m on fundraising, which raised £38m in voluntary income. This equates to a fundraising ratio of 15p in the pound. The previous year the fundraising ratio was 17p in the pound.

Pension: The charity has a defined-contribution pension scheme, which matches employee contributions up to a maximum of 5 per cent of pensionable salary.

How performance is communicated: The website ( has a section entitled 'we are accountable', which describes how the charity audits its work and assesses its impact on the communities it works in. The charity's annual report and accounts, which are available on the website, also give a lot of useful information about how the charity works, its strategies in areas such as fundraising and its impact. The charity says that providing evidence of its impact has helped it win the support of new trusts and companies.

The charity says: "We were delighted to receive first prize in the 2006 CAF Charities' Online Accounts Awards in the Top 100 Fundraising Charities category. This confirmed our success in striving to be accountable to all stakeholders and to provide financial information in a way that is accessible and easy to understand."

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