The numbers: Spurgeon's Child Care

Spurgeon's Child Care is a charity built on Christian ethics, working with children, young people and families in the UK and abroad.

Total income: £13.9m for the year ending 31 March 2006, up from £12.3m in 2005.

Highest salary: One employee was paid £60,000-£70,000.

Reserves policy: The charity is currently reviewing its reserves policy and reassessing the level of reserves it requires. At year-end, it held £871,000 in available reserves, equivalent to just under one month's planned operational spending.

Fundraising costs: The charity spent £274,000 on fundraising, while its income from fundraising was £980,000, giving it a fundraising ratio of 28p in the pound. Last year, the ratio was 27p in the pound.

Pension Spurgeon's contributes to a group personal pension plan for employees.

The charity pays in 5.5 per cent or 7.5 per cent of employees' gross salary, depending on their age.

How performance is communicated The website (www.spurgeonschildcare.org) does not have much performance-related information. The annual review, which is available online, includes some information on strategic goals, but not much detail. There is a lot of useful information in the trustees' report and accounts about how the charity operates and its strategy and plans for the future, but this information is not on the website.

The charity says: "Spurgeon's is under-going massive change. After many years of high growth, a lot of work is being put into improving systems and infrastructure to allow us to continue to provide the highest level of care. We are coming to the end of a process of developing a new strategy to guide our continued growth and development and help us to build a national reputation to add to the many excellent local reputations we have in about 100 projects in the UK and a further 20 overseas."

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