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2025-03-31-accounts

Annual Report and Financial Statements 2024-25

Year ended 31[st] March 2025

360 Giving Trading as 360Giving

c/o Sayer Vincent, 110 Golden Lane, London EC1Y 0TG Charity Registration Number. 1164883 Company Limited by Guarantee. Registration (England and Wales): 09668396.

Annual Report 2024-25

Contents

Contents
Introduction 1
Welcome from the Chair 1
Message from the Chief Executive 2
2024-25 highlights 3
Highlights of progress and trends 4
About 360Giving 5
Strategy goals 8
Strategic report 10
Achievements and performance 10
Diversity, inclusion and wellbeing 28
Challenges and learning 32
Priorities for 2025-26 33
Risks and uncertainties 34
Financial review 35
Trustees’ Report 38
Structure and governance 38
Statement of Trustees’ responsibilities 41
Independent Auditor’s Report 43
Financial Statements 47
Statement of Financial Activities 47
Balance Sheet 48
Statement of Cash Flows 49
Notes to the Financial Statements 50
Reference Information 63

360Giving Annual Report and Financial Statements 2024-25

Introduction

Welcome from the Chair

In 2024-25 we have seen real progress towards our strategy of unleashing the impact of grants data, as people are increasingly using it to inform their work, develop strategies and identify collaboration and learning opportunities, so that more money goes where it’s needed most.

Our focus has been on giving people the resources they need to make that possible, consolidating our work with new and improved tools, guidance, and analysis, that make it easier than ever to use grants data.

The most significant of these has been UKGrantmaking – now the definitive annual publication on grant funding in the UK. We brought together a powerful collaboration that was uniquely positioned to develop an unprecedented overview of grantmaking data and insights across funding sectors. The launch of our first edition exceeded our expectations, with over 9,000 people accessing the platform in the first nine months after launch to explore what the grantmaking picture means for their work.

But UKGrantmaking isn’t the only milestone of the year. We continued to support an increase in data publication, with over 320 funders now openly sharing grants data representing over £300bn worth of grant funding.

This progress would not be possible without the unwavering dedication of 360Giving’s Trustees, staff and funders, as well as the collaboration of the grantmakers and partners who champion our mission. We extend our heartfelt gratitude to each of you.

Together, we have built momentum for the publication and use of grants data to improve charitable giving. Our path ahead is clear: to continue turning this interest into impact which supports more communities and good causes across the UK.

The Trustees (who are also Directors of the charitable company for the purposes of the Companies Act) present their annual report together with audited financial statements of 360 Giving (trading as 360Giving) for the period ended 31st March 2025.

Fozia Irfan

Fozia Irfan OBE, Chair

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Message from the Chief Executive

By March 2025, 320 funders had shared data on over 1.25 million grants, representing over £300 billion worth of funding. But our impact comes from people accessing and using this data to inform decision-making and influence better grantmaking in the UK, which we saw with over 120,000 people using GrantNav alone, and over 12,000 people exploring the data and insights in our research and analysis reports, including the new UKGrantmaking platform.

We have achieved this progress as a small but dedicated team

of only six permanent staff, navigating sector-wide challenges and competing demands with an outcomes-focused approach of continuous learning and adaptation.

This year we invested in our internal infrastructure to become even more efficient and effective to be able to support growing numbers of funders and charities within our limited capacity. After many years of being externally focused, we developed our internal databases, systems and processes as well as replacing our website with one that is less resource intensive to manage and maintain. We also invested in making it easier for people to access information to publish and use the data themselves. This includes our new 360Insights hub collating all our analysis, increased information and guidance on using data on our website, upgrading our tools, and much more – all of which make it easier than ever to share and use grants data. I’m also particularly proud of the investment made in UKGrantmaking – in the collaboration with partners, in the platform itself and the data analysis approach, powerfully delivering on the vision and demonstrating our values of being purposeful, open, curious, collaborative and inclusive.

The progress we have made this year is significant, and I’d like to thank the whole 360Giving team for their hard work, dedication, and resilience. We have created tangible change, and we’re confident that this will only grow as we pursue our vision for grantmaking in the UK to be more informed, effective, and strategic.

Tania Cohen

Tania Cohen MBE, Chief Executive

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£300bn funders +63 /, using new 360Giving Data Standard features +13% worth of grants available in GrantNav +6/, ftftftft +16% funders sharing data of funders publishing without manual intervention . More data. Our Highlights 2024-25 Better data . Improved data use Enabling . environment q124,926 +63% users of 360Giving data tools 9,289 (new) UKGrantmaking readers 4389 Workshop attendees -6/0 +23/ •48% of funders report using 360Giving data/analysis to inform decision-making o reported greater knowledge & confidence

Highlights of progress and trends Number of funders sharing data 202Ck2021 126 2021-2022 35 190 2022-2023 23 224 202>2024 241 2024-2025 45 275 50 1CQ 1￿) 2C New funders • Existing funders 2XJ 3￿ 350 Number of grants published 202Ck2021 435,852 122 909 515,297 572.924 667.886 839.085 2021-2022 2022-2023 274 936 202>2024 359 552 2024-2025 427 420 250.CKJO 5CKJ,C(JO 7￿),￿0 1,000,OCQ 1250,OCMJ Non govemment grants Government grants Value of grants Published (£bn) 202Ck2021 30 70 2021-2022 34 139 2022-2023 38 175 202>2024 45 220 2024-2025 51 250 50 1CQ Non Govemment grants 19) 2C() Govemment grants 2S) 3CQ 39) GrantNav unique visitors 2020-2021 30,725 2021-2022 32,995 2022-2023 49.687 2023-2024 73,124 2024-2025 122.510 25.OlJ) 50,OCKJ 75.0 1 lJ).tJ)O 125.C(JO 150.C()o 360Giving Annual Report and Financial Statements 2024-25

About 360Giving

Our mission and vision

Our vision is for grantmaking in the UK to become more informed, effective and strategic. Our aim is for more money to go to where it is needed most to support communities and good causes through a more informed understanding of the grantmaking picture.

Our mission is to help UK funders publish their grants data in an open, standardised way, and support people to understand and use this data to improve charitable giving.

Our approach

Everything that we do, and everything we intend to do, as an organisation is embedded in our five core values. These principles are ingrained into our culture, practices and priorities.

Purposeful – We have a bold and ambitious aim for grantmaking to be more effective and strategic, by inspiring funders to use data in their decision-making. We’re focused on driving meaningful change in philanthropy for charities, and improving outcomes for communities and good causes across the UK.

Open – We champion open data for the public good. We help funders make grants data open and provide free, open-source, tools to make it more accessible, so others can use it to target resources where they’re needed most. We are open in our approach: we share ideas, challenges and lessons with others, and are open to feedback and committed to improvement.

Curious – We’re inquisitive and we believe in using evidence. We inspire and enable people to use 360Giving data to better understand the voluntary sector. We support funders to use data to inform their decisions, share insights and learn from each other.

Collaborative – We exist at the intersection of philanthropy, charities, data and tech. Through facilitating data sharing and insight in philanthropy, we work with funders, charities, policy makers, researchers, analysts and developers to achieve our objectives, and strive to support them to deliver theirs.

Inclusive – We make data, our tools and support accessible to all. We prioritise people over tech, use clear language in explaining what we do, and strive to respond to people’s needs – whatever their level of knowledge or digital skills.

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What we do

We support funders to publish their data using the 360Giving Data Standard. This enables them to share information on who, where and what they fund in a way that others can access and use for free.

We also help people to access and use the data and have created tools to make it easy to explore, download and visualise. Because the data is standardised, it can be looked at and analysed together, helping us to see and understand grantmaking across the UK. We also provide research and insights to support and inform decision-making.

Our story

360Giving was founded in 2015 by philanthropist Fran Perrin OBE because she wanted better information to inform her funding decisions.

It is more important now than ever before for funding to be distributed strategically, as the needs of society far outweigh the available grants. Yet historically, there has been limited transparency in the philanthropy sector of how grantmaking organisations spend their money, making it hard to identify shared opportunities and challenges or to assess UK grantmaking and its impact on society as a whole.

However, 360Giving has made a significant contribution to changing this. Over the last few years, publishing open grants data has become normalised and is expected practice for UK grantmakers. This means there is now a critical mass of open, analysable information available on grants and grantmaking in the UK.

320 of the UK’s leading funders – from national lottery distributors and major foundations, to central and local government, to local community foundations and small family trusts – have joined the movement, publishing their grants data openly to help make grantmaking in the UK more informed, effective and strategic. Over £300bn of grants data can now be accessed and analysed for free with our tools, and over 100,000 people a year access and use this data.

It’s now possible to see the grants given by different funders all together. We have created the foundations from which funders, the charity sector and beyond can identify opportunities and challenges, enabling real and meaningful change to take place. We need to build on this momentum and use our learning and the tools we have developed to get UK funders to shift the norm from merely sharing data to using it.

The data has transformed the knowledge base of the sector, and now is the time for a permanent shift in data culture and practice.

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Our Products, Tools and Services

360Giving provides a range of tools and services to help people to access and get the most from the data.

360Giving Data Standard – The 360Giving Data Standard is a uniform and consistent way to describe grants data. Publishing data using this Standard format means it’s easier to find, understand and analyse funding across the UK.

GrantNav – GrantNav is our flagship search-engine for grants data. Explore and download data about where funding goes and how much is given – across billions of pounds of grants – for causes and communities across the UK.

GrantVis – GrantVis allows you to combine and visualise 360Giving, charity and other data to answer your questions about grantmaking. You can also use it to visualise the results of your GrantNav searches.

UKGrantmaking – UKGrantmaking is the definitive annual publication on grant funding in the UK. This is a unique cross-sector collaboration that collates data and insight on over £20 billion of funding from across all sectors, using data from regulators, funder accounts and grants published using the 360Giving Data Standard to provide an interactive platform for understanding grantmaking in the UK.

360Insights – 360Insights is the home of all of 360Giving's insights about grantmaking data, including data published using the 360Giving Data Standard. It allows you to navigate through reports, trackers and dashboards to improve your understanding of the grantmaking picture.

Data Quality Dashboard – The Data Quality Dashboard shows the qualities of 360Giving data, as a whole, and for each individual publisher. It provides insights into the key features that make the data useful for analysis to help publishers to identify opportunities for their data to be improved.

Data Quality Tool – The Data Quality Tool assesses key information about grants data to check whether it is valid against the 360Giving Data Standard format, flagging issues and giving helpful feedback on how to make the data more useful.

Grants to Individuals Dashboard – The Grants to Individuals Dashboard gives an overview of data published by funders about the grants they make to individuals and families, showing the purpose and reason for grants awarded.

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360Giving API – the 360Giving API enables developers, researchers and data scientists to build scripts and applications that analyse, visualise or extend 360Giving data.

– 360Giving Datastore the 360Giving Datastore brings together all 360Giving data and additional data about locations and organisations, feeding the API and our tools such as GrantNav, and also accessible by researchers and analysts.

Widgets – 360Giving widgets allow funders to embed their published 360Giving data on their own websites, showcasing their commitment to open grantmaking practices and demonstrating the kinds of projects and organisations they fund.

Complete Guide to Publishing – A comprehensive guide to help funders through the process of openly sharing their grants data in the 360Giving Data Standard. It covers the three main stages of this process: planning, preparing and publishing.

Strategy goals

Goal 1: Increase relevant data available for informed decision-making (more data)

Our focus is on retaining and proactively recruiting funders in priority groups to fill gaps in key funders sharing data and support more meaningful insights into UK grantmaking. We have also prioritised streamlining the publishing process to make it more efficient for funders to publish their data, and enhancing the guidance and support tools available to support funders to do so.

Goal 2: Improve the quality and depth of data for increased usefulness (better data)

We have made significant progress over recent years in increasing the volume of grants data available, but more focus is now needed on improving data quality and timeliness. We have been working towards this through enhancing our Data Quality Tool to improve feedback to publishers, by developing our internal database to support automated communications and reporting to support the timeliness of publication, and by providing a mechanism for grantees to request amendments to data published about them. We are also working to improve the scope of data available through developments to the 360Giving Data Standard.

Goal 3: Enhance data use for greater effectiveness (improved data use)

With more data available, we’re focused on increasing the number of people accessing the data to realise its impact through the development of existing tools and the creation of new ones. We’re also aiming to improve skills, knowledge and confidence to use the data through

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our training and workshops programme, and we’re developing partnerships and services to increase analysis and shared data use.

Goal 4: Lead and influence practice for impact (more impact)

We provide insights from the data, including through UKGrantmaking, with a focus on increasing the amount and variety of analysis we do proactively to inform decision-making and inspire practice. We share learning, challenges and lessons, as well as successes, with other civil society organisations, and we’re growing our partnerships and advocacy work to ensure a supportive environment for 360Giving’s aims and mission.

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Strategic report Achievements and performance

Overview

In 2024-25, we witnessed an acceleration in the progress on our strategic goals, solidifying our position as a driving force in the grants data landscape. This year was marked by not just the development and consolidation of our work, but by a deepening of impact, as we translated data availability into tangible, strategic advantages for the sector.

Building upon the momentum of previous years, we focused on enhancing the practical application of grants data by sharing skills, tools, and insights. We created new and improved ways to use the data and get support from 360Giving, through our training and workshops, new platforms and resources like the 360Insights hub, and by conducting analysis with partners across the sector.

A significant achievement was the launch of UKGrantmaking, a comprehensive platform that addresses the critical need for a holistic view of UK grant funding, providing an unprecedented range of grants data and insights. This initiative, born from a collaborative vision and collective need, has exceeded expectations, attracting over 6,000 users in the first 3 months following its launch in June 2024.

We also celebrated an increase in the data available, with 320 funders now publishing using the 360Giving Data Standard. By March 2025, GrantNav, our free search engine for grants data, hosted over 1.2 million grants (including over 100k grants to individuals and families) representing over £300 billion in funding, demonstrating the increasing breadth and depth of available information.

Engagement with our organisation reflects this impact with heightened interest in our work and in the power of open grants data. The data and our analysis have informed discussions across the sector, and we are frequently invited to speak at events and referenced in the media.

This year's achievements underscore our commitment to not just increasing the availability of data, but to fostering a culture of informed and strategic grantmaking. We have successfully translated our vision into concrete outcomes, and created the infrastructure needed to deepen our impact. The following sections detail the specific achievements and progress that have contributed to this year, as well as sharing what we have learned.

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Headline targets and milestones

Below is a summary of how we have performed against the headline targets and milestones set out in our previous annual report. Green status indicates that the target has been achieved and amber that an element of the target was not met or was achieved after year-end.

Target Goal Result Status
325 funders
publishing grants
data by end of March
2025		 Goal 1 We ended this year with 320 funders
sharing grants data (March 2024: 275).
Although slightly short of our target, we saw
strong growth in those who make grants to
individuals where we invested most effort,
and have developed a broader recruitment
and retention strategy for the coming year.		 Amber
70% funders
reporting that it is
easy to publish data		 Goal 1 61% of responders to our outcomes survey
reported that it was easy to publish their
data using the 360Giving Data Standard with
the support provided by 360Giving (March
2024: 72%). Many of those who didn’t fnd it
easy cited their own capacity and systems
as barriers. Improvements to our publisher
tools and support happened late in the year,
but we expect they will show their impact in
2025-26.		 **Amber **
65% of funders
publish and update
independently		 Goal 1 This target has again been exceeded with
72% of overall funders publishing/updating
without manual intervention (March 2024:
68%). The rate is even higher rate among
those who have updated their data more
recently.		 Green
75% of funders
achieving a “good”
quality score		 Goal 2 This target was missed, remaining at 72%
with no overall change (March 2024: 72%).
This was due to delaying our data quality
campaigns and instead focusing on
improving the tools and platforms needed to
support them.		 Amber
40 funders have
adopted the new
(since 2022) Data
Standard features or
extensions in the
360Giving data		 Goal 2 39 unique funders have used 46 features in
the published data (March 2024: 24). There
has been signifcant uptake of features even
while still awaiting the publication of data
using the DEI Data Standard extension that
has been adopted by many publishers.		 Green

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At least 75,000
visitors to
360Giving’s data
tools		 Goal 3 There were 124,926 visitors to 360Giving’s
data tools during the year – a 63% increase
from the previous year (March 2024:
76,590). This has been largely driven by
signifcant increases in GrantNav users.		 Green
At least 300 people
attend 360Giving’s
learning events		 Goal 3 This target was exceeded with 389 people
attending our learning events (March 2024:
413).The majority of these events were
repeat “intro to” workshops for GrantNav, the
publishing process and the DEI Data
Standard, which we continued to refne. 97%
reported increased knowledge and
confdence as a result of attending.		 Green
Over 2,500 people
read 360Giving’s
reports and analysis		 Goal 4 There were 12,445 readers of the 360Giving
reports and analysis (March 2024: 3,193).
The scale of this increase was driven by
UKGrantmaking which exceeded our
expectations, but even excluding
UKGrantmaking, there were 3,156 readers of
our reports and analysis, with
UKGrantmaking supporting renewed interest
in our work.		 Green
50% of funders
publishing their open
grants data
self-report using
360Giving data or
analysis to inform
decision-making		 Goal 4 48% of respondents reported using
360Giving data or analysis to inform
decision-making, just short of our target
although an increase from last year (March
2024: 39%). Responses to our survey
skewed towards publisher contacts and
included relatively few senior
decision-makers, which may have affected
this indicator considering the very high rates
of engagement with our tools and analysis.
57% of CEOs/Chairs/Trustees who
responded to the survey reported using the
data for decision-making, but they were a
small proportion of the sample.		 Amber

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Progress on our goals and plans for the future

During 2024-25 we made significant progress towards achieving the goals set out in the 2022-27 strategy. Here we have outlined our results, the actions that we have taken, how we have worked with others, what we have learned, and our plans for 2025-26.

Goal 1: Increase relevant data available for informed decision-making

Goal 1a: Retain and proactively recruit funders in priority groups

Achievements and progress

We supported 45 funders (2023-24: 34) to successfully publish data for the first time. This means that at the end of the year, 320 funders (2023-24: 275) collectively shared 1,266,505 grants (2022-23: 1,028,827), an increase of 16% in funders and 23% in grants data shared. This brought us close to our target of 325 funders sharing data by March 2025.

Notably, as well as surpassing 300 funders sharing data, we also reached a new milestone of £300 billion worth of funding shared openly (2023-24: £265bn).

We continued to invest in proactive engagement with funders of grants to individuals and families, and saw this pay off with 20 of these grantmakers publishing data about their grants (2023-24: 9) by the end of the year. We built on the mechanisms established in 2023-24 by fully embedding our support for these grantmakers, demonstrating our commitment to facilitating the responsible sharing of this critical data.

Reflections and learning

The increase in funders publishing their data for the first time remained positive at 32% (2023-24: 48%) following a couple of years of slower growth since a peak during the pandemic. The momentum we experienced this year suggests that our strategic initiatives, including the launch of UKGrantmaking and the Grants to Individuals Dashboard, have resonated with the grantmakers by showcasing the tangible benefits of sharing grants data.

However, turnover of staff at funders continued to impact the retention of active publishers, as well as the availability of data being affected by published data files going offline due to issues on funder websites, which increased the workload of our Helpdesk. During the year we developed a plan to support our recruitment and retention strategy, setting out our approach to engaging existing publishers to stay active in sharing data, while sustainably increasing the number of funders publishing in our priority target groups.

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Plans for the future

We will start to implement our recruitment and retention plans, addressing the identified gaps in funders from our strategic priorities. This will involve developing proactive recruitment initiatives and support tailored to specific funder segments, including partnerships with membership organisations and funder networks.

We will also implement a robust retention strategy, incorporating tailored automated communications and reminders, to ensure the continued engagement of existing publishers. This strategy will be supported by improved customer relationship management systems and processes.

Goal 1b: Improve ease and efficiency of data publishing

Achievements and progress

In 2024-25, we continued to develop the Helpdesk function and improve the efficiency of our key support tools. We implemented a new way of managing requests for support through our database, which has provided greater visibility of the publisher support requests that come in, making it easier to prioritise work and ensure continuity in our support processes. Recognising the critical role our Data Quality Tool plays in the preparation and publication of data, we carried out an extensive upgrade focused on improving user experience. This was informed by user research and features a redesigned interface which is easier to navigate and has clearer feedback, so funders can better understand issues in their data and fix them.

The positive trend in self-servicing continued with 72% (2023-24: 68%) of funders publishing and updating their grants independently on our Data Registry, without the need for manual intervention from the Helpdesk. This shows that the Data File submission which we first introduced in March 2023 has been firmly established as the default for all publishers that can use this service.

We continued to provide a range of support, which is now easier to access thanks to the redevelopment of our website. In the year, we held 87 (2023-24: 95) 1-1 publisher support sessions, 10 free publishing workshops with 165 attendees (2023-24: 162), providing an introduction to publishing and guidance on publishing grants to individuals, and 5 Introduction to the DEI Data Standard workshops (2023-24: 3). Our publishing workshops maintain strong outcomes with 94% (2023-24: 93%) reporting increased knowledge and confidence as a result. In our annual customer survey, 61% (2023-24: 72%) of people responsible for publishing data reported that it was easy or very easy to publish their data.

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Reflections and learning

The development of how we manage requests for support has allowed us to build on the success last year of establishing a dedicated Helpdesk function, providing greater visibility to support workload management. We have laid the groundwork for developing more confidence and self-servicing at funders, but we will need to create more templates and improved guidance and navigation to support this transition if we want to reduce the time spent by the Helpdesk on routine support tasks and frequently asked questions.

We saw a drop in the percentage of people reporting it was easy or very easy to publish in our annual survey, but this might be a statistical variance in survey responders. Alongside this in the survey we received very positive ratings for our support, with over 90% agreeing that our direct support and 1-1s are helpful. As in the previous year those who found it more difficult to publish cited their data systems and capacity as reasons. To help address these challenges we have started a project scoping out ways to work more closely with grantmaking database providers and consultants to make publishing technically easier and improve data quality by assessing the compatibility of systems with 360Giving data publishing, carrying out research with funders and providers to understand the market and approaches to assessing compatibility.

Plans for the future

At the end of the year we developed a roadmap for Helpdesk improvement to inform our plans for the coming year, which will shift in focus from internal developments to investing more in creating tailored and easier-to-navigate public-facing publisher guidance and resources, in recognition of this being an area which is rated less highly for usefulness in publisher feedback. We will explore how to provide more practical "how-to" content in various formats, integrated into our new website. Alongside this, we will improve our publisher communications, and develop more holistic relationship management. Our goal is to effectively support a growing number of active publishers, within our current resources. Additionally, we plan to expand the provision of consultancy services, such as data cleaning, to support publishers in maintaining data quality.

We will continue our work with database providers by piloting a framework for assessing grant management systems. Informed by our findings, we plan to launch a fee-based service for recognising the consultants, providers and grant management systems capable of supporting the sharing of open grants data. This work is intended to benefit funders by easing the process of publishing their data, as well as reducing the barriers for new funders to start publishing.

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Goal 2: Improve the quality and depth of data for increased usefulness

Goal 2a: Increase the quality of data

Achievements and progress

We repeated our autumn/winter data quality campaign to encourage funders to update their data for the 2023-24 financial year for inclusion in UKGrantmaking 2025, but this time the platform and analysis from June 2024 provided tangible examples of the crucial role 360Giving data plays in its insights. This received a positive response and we ended the year with 76% (2023-24: 74%) of active grantmakers (defined as those making grants in the period) having published data, and 38% (2023-24: 42%) of funders having shared grants which were distributed in the last six months.

However we did not have the capacity to run any further data quality campaigns and, as a consequence, data quality metrics and scores remained static for another year, in terms of the range of information published. The percentage of publishers with a good data quality score, based on the usefulness of their data, remained static at 72% (2023-24: 72%), and there was a slight rise in funders using five or more recommended Data Standard fields in their grants data to 62% (2023-24: 61%). The number of funders with a majority of recipients (grantees) data with external organisation identifiers (such as charity or company number) remained high at 90% (2022-23: 89%).

We made some practical progress with tackling the challenge of duplicate recipient records in 360Giving data by introducing the use of unique church codes maintained by the Church of England as an official identifier for use in 360Giving Data Standard data. This means that different funders can consistently identify recipient churches when they don’t have a registered charity number that can be used, and at the end of the year 6 funders (2023-24: 0) were using these identifiers.

For grantmakers seeking more bespoke, direct support with improving the quality of their grants data, we have also more clearly set out our paid consultancy services offer on our new website in a range of flexible packages including data cleaning, enhancement, custom categorisations and training. Our new website also includes data use guidance and introductory publisher guidance that explain the features that affect the quality of the data.

Reflections and learning

Although we only ran one data quality campaign this year, focused on the recency of data, we did see examples of longer-standing publishers identifying and addressing gaps in their data so that it better reflects the overall story of their grantmaking, prompted by funders using their

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own data. We have identified grant duration and location data as key features that need to be published more widely to support effective analysis in UKGrantmaking and elsewhere. Our upgrade of the Data Quality Tool added new checks to highlight grant duration and improved the feedback about location data. Alongside this, we have retired the outward-facing Data Registry in order to focus on our Data Quality Dashboard, which has improved functionality to find information about publishers and includes the good quality features of the data. These two tools are now positioned to more effectively support campaigns to encourage grantmakers to understand and improve their data quality, which we plan to take forward in 2025-26.

Plans for the future

We intend to increase our focus on data quality in the coming year, and to continue broadening our support for grantmakers to enhance their data. We will carry out further development on the Data Quality Tool informed by more user testing and research, as well as working on further improvements to the Data Quality Dashboard which represents the quality of the data overall. Our new website provides a more effective platform for data quality guidance, resources, and bespoke support, which we plan to add to with new resources covering the best tools and methods that grantmakers can use alongside promotion of our bespoke data consultancy offers.

We are working on integrating information about data quality into our contact management, making it easier to run campaigns to celebrate and encourage the publication of useful data, and develop more automated communications and reporting on data quality. We will particularly focus on encouraging the publication of grant duration and improvements to organisation identifiers in the coming year, and will be developing new guidance and resources for grantmakers to include this information in their data.

Goal 2b: Enhance the scope of data available

Achievements and progress

This year, we focused on encouraging the adoption of existing fields, including fields added to the Standard in recent years. We saw continued steady adoption of optional fields within the 360Giving Data Standard. Overall, 39 (2023-24: 24) funders have adopted 46 (2023-24: 28) new Data Standard features. There are 20 funders sharing data on grants to individuals (2023-24: 9), 15 funders using the new regranting field (2023-24: 11) and 11 using the new location scope field (2023-24: 8). This indicates a growing commitment from funders to provide richer and more detailed information about their grantmaking, which is particularly emphasised within the funder collaborations we have partnered with.

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Significant progress was also made in promoting the use of the DEI (Diversity, Equity, and Inclusion) Data Standard to monitor the equity of grantmaking. An increasing number of funders are using this standard to inform their grantmaking practices, with growing interest, demonstrated by attendance at our introductory workshops. This signals a positive shift towards monitoring and addressing equity within funding.

Reflections and learning

While funders using the DEI Data Standard to inform their work, adoption of the DEI Data Standard has not yet led to any funder publishing this data openly alongside their grants data using the DEI Extension to the 360Giving Data Standard. There has also been limited sharing of the learning outside a narrow group of funders.

Equity data is an area where there is a lack of confidence in funders in the use and sharing of the data, and it is likely that more proactive support and campaigns will be needed to support a collective shift in practices. We are working with the DEI Data Group to develop a broader plan for engagement and collaborative action.

Plans for the future

We are committed to enhancing the scope and accessibility of data by:

This work ensures that the 360Giving Data Standard remains a relevant and evolving framework for capturing and sharing a comprehensive view of grantmaking in the UK.

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Goal 3: Enhance data use for greater effectiveness

Goal 3a: Increase people accessing the data

Achievements and progress

There has been another very significant increase in people accessing the data. In 2024-25, there were 124,926 users of 360Giving’s tools, representing a 63% increase from the previous year (2023-24: 76,590). This significant growth has been heavily driven by a substantial and rapid increase in GrantNav users, making up 122,510 of the overall data tool users (2023-24: 73,124). Searches on GrantNav increased by 47% to 378,469 (2023-24: 257,476).

This is the result of GrantNav becoming more deeply embedded across the sector, in some cases replacing public databases and being particularly supported by signposting from the National Lottery Community Fund. This upsurge in people accessing the data has created some pressures on our capacity to respond to customer queries, which we have been working to address.

New features developed for GrantNav this year include advanced location filtering, which makes it clearer and easier to distinguish between the different types of location information in the data, and both custom and simplified downloads, supporting the further use and manipulation of search results.

The 360Giving API we built in the previous year has been rolled out and has seen an increase in queries, supported by new guidance for technical users. The API allows researchers and developers to build software that queries the data automatically, ensuring their application always has the latest data. Additionally, we continued to promote the 360Giving widgets that have seen steady uptake, as more than 20 organisations now use them. Widgets allow organisations to embed 360Giving data on their own websites, ensuring they always display the latest data.

As part of our infrastructure investment in the past year, we developed 360Insights into a platform where users can find and access all our dashboards, analysis and research reports. This platform allows users to filter for the type of data or insight they want to access, and makes it easier for them to see what is available. The former 360Insights visualisation tool is available with the new name of GrantVis, more directly associating it with GrantNav now that the tools have a two-way integration, allowing a query built in one to be opened in the other. We also introduced a cross-platform universal navigation, so that users can easily access the new 360Insights platform, UKGrantmaking, GrantNav and the Data Quality Dashboard from anywhere across our sites and tools.

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Reflections and learning

The sustained increase in the use of GrantNav underscores its importance as a key resource for the sector and the flagship of our free tools to access grants data. The strong endorsement and signposting from the National Lottery Community Fund has played a significant role, reflecting GrantNav's position as a trusted source of grantmaking data.

However, the increased profile has also contributed to challenges. We have experienced increased traffic from AI scrapers using the data to train their models that has put greater pressure on our tools, and has created issues that we have had to invest resources in fixing. We set aside more time and money for maintenance of the tools, and looked for long-term solutions to issues that have arisen frequently.

Plans for the future

Building on this year's progress, we have plans for 2025-26 to further increase data accessibility and enhance the user experience. This is likely to include new features in GrantNav, such as adding information on funders with grantees in common and an “advanced” search function for stacking multiple searches together.

We will be continuing the incremental development of our tools to showcase enhancements to the 360Giving Data Standard, to enrich the data with external sources, and to improve the user experience so they are more accessible.

We will explore alternative ways for technical users to access the data including PowerQuery/ PowerBI connections to the Datastore, and potentially R/Python packages or new API endpoints, based on demand.

Goal 3b: Increase skills, confidence, and knowledge to use the data

Achievements and progress

This year we have continued to see demand for our free workshops and our skills workshop such as Intersectional Data Analysis. We have held 25 workshops (2023-24: 23) with over 387 attendees (2023-24: 413), substantially exceeding our target of 300. We increased the number of Introduction to the DEI Data Standard sessions from 3 to 5 in order to meet the increased interest from funders, particularly following the racist riots in summer 2024.

We also held 3 in-house training sessions (2023-24: 2), one providing an adapted Introduction to GrantNav workshop for fundraisers which included context from UKGrantmaking analysis, a session to an funding team focused on good practice in data visualisation, and a bespoke data development programme for an individual..

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We sustained strong outcomes across all of our training and workshops, as the following table shows:

Attendees reporting increased knowledge and confdence as a result of the workshop Attendees reporting increased knowledge and confdence as a result of the workshop Attendees reporting increased knowledge and confdence as a result of the workshop
Workshop type 2024-25 2023-24
Skills workshops/training 100% 89%
GrantNav workshops 97% 99%
Publishing workshops 94% 93%

We held 1 (2023-24: 2) Peer Network meeting, which was the final session of out partnership with DataKind UK.

There was a further increase in demand for our free 30 minute 1-1 Data support sessions, with us holding 39 sessions (2023-24: 33). These provided people with an opportunity to ask questions or discuss any specific challenges they have with exploring or using grants data, with attendees from funders, researchers, developers, and charities.

To complement our workshops and further support people to be more confident in using the data we developed new guidance covering what they can find in the data, where there might be pitfalls, and how best to access it; as well as improved guidance on using GrantNav and GrantVis to explore the data.

Reflections and learning

This year saw us maintaining rather than expanding our workshop offers, however we did completely redevelop our events booking functionality to bring the administration of our events in-house and integrate into our new website. We expect our new website and support section will provide a more effective platform for marketing and directing people to our programme of events. Our data consultancy package now detailed on our new website includes our in-house training, which has proven to be a good format to tailor support to specific organisational needs. We aim to offer and deliver more in-house sessions in the future, particularly for funder networks and organisations who may have particular data use needs.

For several years we have provided invitation-only peer network meetings to the 360Giving Data Champions Programme alumni and the 360Giving Data Specialists group on a range of topics, and held our final session focusing on our own learning from carrying out the UKGrantmaking data analysis, and a major data cleaning project on behalf of a group of funders. While the attendees value the content and opportunity to engage with peers,

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participation has dropped in recent years so we have decided to discontinue this approach, and instead explore alternative ways to engage this audience in future.

Plans for the future

Having established a core offer of workshops and put in place better systems to manage and promote this programme of events, we are in a strong position to develop new skills workshops, including one focused on data visualisation for which there is already high demand. We will also explore how we can provide more “one off” workshops on specific areas, responding to interest and need as it arises. Alongside this, we will capitalise on our improved website navigation and services section by continuing to develop our in-house training offer.

We are also considering how we can integrate our workshop content, resources, and online guidance further, producing more video and audio content that gives users another way to engage. The end of our Peer Network programme means that we can explore other ways for users to share resources and learning, and we plan to integrate our Resource Library into the new website as a platform for this. These steps are based on our awareness of the different learning styles and needs of our audience, and which we must meet to effectively increase wider confidence and skills in using grants data.

The new data use guidance has been the first step towards that goal, and we will be continuing to develop more quick-start guidance and promote these resources in the coming year. We plan to create additional guidance for more of our tools, as well as useful external tools like FindThatCharity which can support data use, and explore other key topics such as good practice in geographic analysis.

Goal 3c: Increase analysis and shared use

Achievements and progress

This year we have supported more organisations and individuals to analyse and use grants data, increasing its impact in line with our strategy.

The launch of our new 360Insights hub has created a central showcase for all our tools, analysis and data use, highlighting how much is possible with the data. In the course of the year we also made an addition to our suite of tools with the new Grants to Individuals Dashboard, which provides an interactive overview including charts of the purpose and reason for grants.

Our analysis continues to draw significant interest on the new 360Insights platform, even for reports which were published several years ago.

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We have more effectively defined our data consultancy offer, and during the year completed several analysis projects for funders to support their strategy development. We were also commissioned to provide analysis for several networks to contribute to wider reported they were publishing, including analysis of London advice providers funding for London Funders.

Reflection and learning

Demand for grants data analysis continues, and a key challenge has been finding the capacity to respond to this interest, which was particularly a challenge during a vacancy in the Data Support Lead role from April to September 2024. As a relatively small organisation carrying out specialist work with ongoing commitments, we have prioritised the opportunities which can most effectively support our strategy.

Another challenge with the increased use of the data is also the increased mis-use of the data. We have invested in the guidance and highlighting caveats to support people to better understand what is possible with the data, and increased promotion of the support that we offer so we can give advice at an early stage. We are also sharing more examples of our own analysis - both to put the data in context for those analysing it and to ensure what is possible with the data. We are exploring the best way to challenge misleading data that has been published by others to support more informed decision-making.

Plans for the future

We will be promoting our data consultancy offer, making the most of the infrastructure we have built in the past year. We are continuing to develop additional and enhanced services where there is demand, including data enrichment and bespoke analysis reports.

Building on our experience with UKGrantmaking, we will prioritise involvement in shared data use by groups of funders, working with membership organisations and networks to amplify our messages and share our analysis with as many relevant organisations as possible.

Goal 4: Lead and influence practice for impact

Goal 4a: Inform decision-making and inspire practice

Achievements and progress

In our annual outcomes survey in March 2025, 48% of respondents who were from grantmakers reported using 360Giving data or analysis to inform decision-making. This compared to our target (50%) and last year (March 2024: 39%). While slightly lower than we were aiming for, this could be due to relatively few of our respondents being senior decision-makers. We will explore how our reports and analysis might include more directly actionable insights.

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In June 2024 we reached the culmination of three years' work, successfully launching the first edition of UKGrantmaking. The creation of this flagship analysis has been a key part of delivering our 2022-27 strategy, involving several phases of work in which every part of our organisation and wider community played a role. This began with listening to what we heard from our users and partners, progressed to experimenting with approaches, then prototyping what was possible, through to exploring and securing significant partnerships.

The result is one of the largest collaborations to have taken place in the funding sector, using an approach that was driven by our values of being purposeful, open, curious, collaborative and inclusive. We brought together the Association of Charitable Foundations, Association of Charitable Organisations, UK Community Foundations and London Funders as partners in the project, providing analysis and commentary, and formed an advisory group with representation from most major sector bodies.

The impact has already been substantial, exceeding our targets for the number of users, and the level of engagement with the data. The platform had over 6,000 active users in the first three months compared to our original estimation of 2,000-3,000 users in the entire year, and by the end of March 2025 the platform had been visited by 9,289 unique users.

The highlights and data available in the report were downloaded almost 2,000 times (1,973), which can be used to inform decision-making and analyse the data further. The launch of the platform also generated substantial interest with features in sector media outlets, and its findings continued to be cited both in the media and in other external data use through the year. This response has demonstrated the enormous interest in, and demand for, data about the grant funding ecosystem, supporting grantmaking and fundraising to be more informed, effective and strategic.

A key element of the project was the creation of a platform that could be updated with new editions annually and provide up-to-date, refreshed analysis. Following the success of the first edition, we were able to secure additional funding and renewed agreements of all the partners. Work on the 2025 edition of UKGrantmaking is well underway.

Reflections and learning

As this was the first year of UKGrantmaking, it required additional investment of our resources to support the creation of the platform, brand and voice while simultaneously developing the analysis. Delays with the availability of Annual Return data from the Charity Commission for England and Wales meant that the final figures weren’t available until very close to the launch, which limited the opportunity for storytelling with the data and led to some users feeling overwhelmed by the volume of information. In the 2025 edition, we will have the data ready

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much earlier and are making amends to the platform to allow more narrative content in a digestible form.

Staff turnover impacted both the development of the first edition in 2024 and preparation for the 2025 edition which began in October 2024. For specialist projects such as this, we have found that this turnover impacts both capacity and knowledge. We have invested in the processes and documentation to try to reduce the potential future impact.

Plans for the future

The second edition of UKGrantmaking launches in summer 2025, using financial data from 2023-24.

Alongside UKGrantmaking, we will be increasing our analysis work as a whole, capitalising on the interest that has been created to produce more benchmarking and tailored reports with partners as well as publishing more of our own research.

Goal 4b: Develop, lead and share good data practice

Achievements and progress

During 2024-25, 360Giving staff spoke at 17 external events reaching an audience of 628 people (2023-24: 398), more than double our target of 300. These events ranged from local funders’ fairs to national conferences and project launches, demonstrating the swell of interest in our work and learning. Although we have continued to be selective in our engagements, we have had a presence at events attended by our key audiences, and those which presented the opportunity for us to act as a voice advocating for both sharing and using the data. This has enabled us to contribute to new projects and collaborations at an early stage.

We have also shared our learning more broadly, inspiring projects and practice, including other open data standards in the UK and with funders and researchers internationally, including in the US, Hong Kong, Australia and Japan. Interest in the DEI Data Standard has been strong in 2023-24 as the project has matured, and we stepped up our support for its rollout to meet a significant growth in interest. We held 5 free ‘Introduction to the DEI Data Standard’ workshops providing an outline of its background and options for implementation with 71 attendees with 91% reporting increased knowledge and confidence to use the DEI Data Standard and equity data. We also provided a number of 1-1 sessions to support implementation and 2

Intersectional Data Analysis workshops to support people to learn about responsible analysis of this data.

The DEI Data Standard page drew 6,772 views on the Funders Collaborative Hub in the 2024 calendar year (2023: 6,689 views), once again making it the most viewed collaboration on the

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Hub. As funders come closer to sharing this data, we have remained closely involved with the DEI Data Group, so we can jointly support funders to do so in a productive and appropriate way.

Reflections and learnings

Demand for 360Giving to speak at events, input into consultations, or participate in working groups outstripped our capacity during the year. We are exploring alternate ways to document and share our learning to make the best use of our time.

Interest in the DEI Data Standard is strong, but we have not seen as much action as a result of this as we would have liked. We are working with the DEI Data Group for an action plan for the year to support the interest and engagement to have greater impact.

Plans for the future

In the next step on a cultural shift towards data use we want to increase the sharing of good practice between funders, supporting an environment in which we are a facilitator of broader change. We will be integrating a version of our collaborative Resource Library into our platforms which can serve this purpose, while providing new guidance on data collection, power dynamics in data, and good data practice.

Part of this work will be developing our own approach to sharing learning directly with the wide range of other organisations who have shown interest, prioritising and structuring how we do so to ensure it is purposefully done to meet our goals. We also plan to explore interoperability of the 360Giving Data Standard with other data standards, particularly Social Investment standards where there is considerable overlap of recipient organisations.

We will work with the DEI Data Group on a plan of action for the DEI Data Standard. We will also continue to embed equity and inclusion in our services, tools, and the 360Giving Data Standard.

Goal 4c: Championing a supportive environment

Achievements and progress

This past year has seen traction in creating a supportive environment for data availability and use, with growing recognition of the 360Giving Data Standard which has drawn us into more conversations and driven interest. Our external presence has been substantial and this widespread engagement demonstrates the increasing influence of our work and the growing sense that open grants data is a critical component of work across the sector.

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Our profile has grown and the new website and 360Insights hub provide easier access to information about our approach and the data available to stakeholders.

We have continued to work with major policymakers, collaboratively sharing data and insights.

Reflections and learning

Although we made major strides, building on the past several years of steadily establishing the case for sharing and using grants data, we lacked the capacity to fully realise some of our specific policy and advocacy goals. Pursuing objectives like increasing the availability and interoperability of external registers, which would improve understanding of grantees and help reduce duplicate grant recipient organisations, requires long-term engagement with relevant stakeholders and organisations, and we have been unable to resource this work while delivering on other commitments. We have focused where possible on responding to significant opportunities as they have arisen, and continued to strengthen the wider environment.

Plans for the future

Our work cannot be done in isolation, and policy, advocacy, and engagement are crucial to promoting a supportive environment for data availability and use.

In 2025-26, we will focus our efforts on the availability and expansion of registers and other complementary data for organisation linking and data enrichment. We will also focus on building partnerships with membership bodies for exempt and excepted organisations, building on our progress with the Church of England. Our goal is to create infrastructure that will make it possible for those who share their data to identify their organisations in the data, allowing users to see relationships between organisations and providing a clearer picture of grantmaking.

We will work to increase government data quality, including the timeliness of publication, and support other sector data initiatives to maximise data use and provide contextual information for decision-making. Additionally, we will contribute to the SORP consultation and other regulator consultations on areas relevant to grantmaking and complementary data.

Wider organisational progress

Organisational development

This year, we have focused on strengthening our internal foundations to support our expanding work and deliver greater impact. We invested in our internal infrastructure, using the Development Fund to enhance efficiency and effectiveness. This included improvements to our website, systems and processes, customer relationship management database, and

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exploring opportunities to collaborate with commercial bodies and database providers to facilitate the publication of grants data. These investments are crucial to streamlining our operations and scaling our ability to meet growing demand, without increasing capacity. A priority has been to deepen the accessibility of our website, removing obstacles and providing more effective ways for a wider audience to engage with our work and access our resources. We recognise the importance of inclusivity and are committed to ensuring our work is user-friendly for everyone.

Despite the challenges of staff turnover and vacancies, we have made significant strides in becoming more efficient and effective. Balancing the increased demand for our support and tools, driven by greater visibility, with the pursuit of our strategic goals, has required us to adapt and optimise our workflows. We have been proactive in seeking opportunities to enhance our operations and position ourselves to continue maximising our impact.

Plans for the future

For the future, our focus will be on strengthening our organisational capacity and impact through several key initiatives. We will develop and implement an integrated communications and content strategy, and advance to the second phase of our website development, including consolidating resource and guidance platforms. To develop our impact, we will establish new partnerships and collaborations, including with commercial providers, and secure funding for the final years of our strategy. Internally, we will prioritise development of our customer relationship database, business process improvement, information management, and team development, including articulating our values-based leadership approach, capacity building, and staff wellbeing. Finally, we will begin developing our 2027-32 strategy and continue to cultivate collaborations and strengthen our governance structures.

Diversity, inclusion and wellbeing

Our values are embedded into all our work, guiding our strategic goals, how we prioritise, and the approach we take. For our strategy to create a permanent transformation in data culture and practice to succeed, it needs to be inclusive of both those involved in it and those impacted by it.

In order to deliver this impact, we need to attract and keep the best talent in the organisation and ensure that our offer and delivery are meeting the needs of stakeholders.

We developed a dedicated Diversity, Inclusion and Wellbeing Plan for our progress in this area, aligned to our Diversity, Equity and Inclusion Policy which outlines our overall goals to:

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Over 2024-25, we made progress integrating more effective and efficient processes that support accessibility and inclusion in our tools. Our UKGrantmaking platform provided data and insights alongside visualisations and commentary to enable the widest possible audience to engage, while meeting high standards of digital accessibility in its platform and design. This was just one of a significant range of new tools and platforms in the past year, which led us to develop a Digital Accessibility Policy that outlined our requirements for them. This was supported by a Digital Accessibility Testing Matrix that allows all staff to understand the requirements and test for them, reducing dependence on automated and opaque accessibility checkers and supplementing them with a more conscious and sometimes manual approach. We have also continued development of our Accessibility Toolkit which can apply this process across our work, reducing dependence on individual staff members and building our organisational expertise.

In the course of developing these policies and tools, we have also taken the time to consider the needs of our audiences and embed what we learned from the Neurodiversity Inclusivity Confidence Award by being more purposeful about our approach to design.

A significant challenge we have faced internally in the past year is supporting staff wellbeing in the course of continued turnover, overlapping probationary periods, and sabbaticals and extended leave for some team members, which has put pressure on the team. We completed a significant amount of work despite this, but are conscious of the impact of this pressure and the need to mitigate it to remain sustainable in the future.

Diversity and inclusion monitoring

We have an internal development programme to support our continuous improvement. This includes an anonymous diversity and inclusion survey each year as a snapshot of our position. 360Giving doesn’t have an HR database and as a result, special category information is not stored in a personally identifiable way in the records. Monitoring takes place in aggregate in

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our recruitment processes and through annual surveys such as the one whose results are reported below, completed in March 2025.

Figures here include staff and Trustees together, as our number of staff is too small and publishing this information alone would risk making individual members of the team identifiable. We also monitor the diversity of our Stewardship Committee, however the results are not included here to support like-for-like comparison between the years for the Board and staff team.

Diversity

We are too small an organisation to set specific targets for diversity without it becoming a tokenistic exercise, but feel it is important to monitor diversity and be aware of potential biases in our inclusion and decision-making.

We have a reasonable level of diversity overall – although recognise there is room for improvement. Both the Board and staff team are significantly over-represented with higher levels of education and class factors than the overall population.

Identities/characteristics Mar 2025 Jan 2024 Mar 2023
Under 45 30% 38% 46%
Women and non-binary 90% 85% 77%
LGBTQ+ 22% 31% 23%
Disabled 20% 31% 31%
Communities experiencing racial inequity 30% 38% 46%
Attended UK State School – Comprehensive 40% 38% 38%
Highest level of education below degree level 10% 8% 0%
First generation to go to university 60% 50% 38%

It should be noted that this is just a snapshot, and profiles changed during the year with staff recruitment and Trustees ending their terms of office. During the year we decreased proportions of people in minoritised groups across most areas, although increased the proportion of people in the first generation to go to university and further increased the proportion identifying as women or non-binary.

We will continue to review and improve on our practice to embed DEI across all our areas of work. We recognise that there is still room to recruit from a broader pool of talent particularly those without formal higher education qualifications. Since 2021 we have used the Applied platform for all staff recruitment to reduce bias through anonymous application and structured assessment processes. Strong writing skills are essential criteria for all the staff roles and we

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have found it effective to take a competency-based approach while simultaneously testing written communication skills. This has increased our staff diversity overall, but we continue to have a disproportionately high number of graduates, as is typical of our sector.

We will continue to explore recruitment options to improve our practices as vacancies arise, as is viable within our budget and capacity.

Inclusion

Trustees and staff members were asked to rate their agreement with the following statements where 1 is Strongly disagree and 5 is Strongly agree:

There were high levels of agreement on the inclusion statements, but as always, room for improvement. Numbers are too low to be statistically significant, but average scores were similar to last year for Trustees at an average of 4.0 out of 5 (2024: 3.9, 2023: 4.3), and for staff remain at a high average of 4.6 out of 5 (2024: 4.7, 2023: 4.7). The Stewardship Committee Members had a similar positive response with an average of 4.3.

Future plans

In 2025-26 we will be continuing our progress with an increased focus on our tools and website, broadening our accessibility by creating new content and means of engagement which support more learning and communication styles. This will include making our guidance and documentation more accessible with shorter and alternative formats.

We also plan to increase open avenues for engagement with our work, including creating a replacement for the Forum and other feedback mechanisms, and to increase collaboration and partnerships across our networks through which we can hear a greater range of voices.

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Challenges and learning

Scaling support and maximising efficiency

As the number of funders publishing their data grows, there is increasing demand for our 1-1 support services. This presents a challenge as we hope to continue to increase the number of funders publishing their data without significantly growing our team. We are, therefore, exploring how we can further optimise our delivery model. While improvements to our database have provided greater clarity and facilitated prioritisation, the delivery of bespoke 1-1 support remains resource-intensive.

We recognise the need to make our knowledge and guidance more visible and accessible, reducing the instances where bespoke support is required. In 2025-26, we will be prioritising the review of our guidance and Helpdesk support, focusing on identifying areas where standardisation and efficiency of processes can be improved. We are committed to developing resources that capture and share our expertise effectively, ensuring we can scale our support to meet the growing needs of our community while maintaining a high-quality service.

Deepening impact

While the use of grants data is growing, it isn’t always leading to changes in practice at the pace that we would like.

Data is siloed within larger funding organisations so it isn’t always embedded and informing practice. It is easy for 360Giving to be seen as a transparency initiative, instead of a tool to support strategy, development, and change. Publishing data can be seen as an action on the to-do list – rather than data, and the insights that come from it, driving learning and funding effectiveness.

To amplify the impact of the data, we are exploring more and deeper strategic partnerships with funder networks to bring the data into the heart of collaboration and practice. We need to work in partnership to embed data into practice and translate insights into tangible changes within the sector. Collaboration has always been at the heart of our approach, as can be seen with UKGrantmaking, but we are exploring new and deeper ways of working with other organisations to take this to the next level.

Building communication approaches

The decision to leave Twitter/X over the summer of 2024 has necessitated a shift in our approach to marketing, audience engagement, and reach. While we have been increasing our communication through partners and networks, as well as joining BlueSky, we will continue to

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adapt to the evolving dynamics of the digital landscape. Furthermore, we've recognised the need to invest in visual content and accessible formats to cater to diverse learning styles and improve people’s understanding of our content. We are developing a comprehensive communications approach that includes multiple content formats to maximise engagement and accessibility and ensure our resources can be understood and used as widely as possible, to maximise our impact.

Priorities for 2025-26

Our 2022-27 strategy, ‘Unleashing the Impact of Grants Data’ has four key goals towards our vision:

  1. Increase relevant data available for informed decision-making

  2. Improve the quality and depth of data for increased usefulness

  3. Enhance data use for greater effectiveness

  4. Lead and influence practice for impact

The strategy marks a step-change in our maturity as an organisation, and in our ambition. We want to see a permanent shift in culture and practice for data-informed decision-making to be a central element of grantmaking.

We will continue to work towards our strategic aims, while also investing in internal processes to strengthen the organisation and fundraising for the future.

Key measures and milestones for the year ahead

Key areas from the strategy that we will focus on in 2025-26 so that we can build on our successes and achieve our goals include:

Goal 1: Increase relevant data available for informed decision-making

Goal 2: Improve the quality and depth of data for increased usefulness

Goal 3: Enhance data use for greater impact

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Goal 4: To lead and influence practice for impact

Risks and uncertainties

360Giving maintains a risk register to identify and record the principal risks we are exposed to and confirm that systems are in place to manage those risks. The Board, staff team, and Finance Committee review the risk register periodically, monitoring risks and, where possible, taking steps to mitigate them by ensuring management implements controls and obtains insurance where appropriate.

The main risks faced by the organisation are:

Risk Mitigation
Increasing demand:The increasing
demand for our services is not matched by
a corresponding increase in resources or
capacity. This creates fragility due to a
reliance on individuals, exacerbated by staff
turnover challenges and the difculties in
recruiting and retaining specialist staff.
There is a risk that this impacts staff
wellbeing and our ability to deliver effective
and high quality work.		 ●Further embedding of project
management tools.
●Skills and knowledge sharing for
short-term cover (Information
Management).
●Ongoing investment in team development
and wellbeing. Investment in leadership
development.
●Ruthless prioritisation and dynamic
decision-making.
●Be quick to drop activities not performing
as well.
Uncertainty about future funding:Funding
uncertainty for beyond 2026 is making it
harder to develop long-term plans and
recruit permanent staff. The uncertainty is
limiting our capacity while also making it
harder to proactively secure the future
income needed. This pressure of building
earned income while also maximising
impact means we may spread ourselves too
thinly.		 ●Not making additional permanent
commitments until there is greater income
security.
●Investing in work that increases our
efciency to be more resilient if funding is
at a lower level.
●In discussion with existing funders about
bringing forward longer-term funding
decisions, and exploring options to
diversify our income.
●Established project and resource
management processes to avoid
overcommitting to consultancy work.

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●Investing in communications strategy and
marketing our consultancy offer.
●Increased use of interim managers and
consultants until longer-term position is
clear.
Technological changes impeding access
to data:We face increasing challenges in
ensuring the ongoing availability of
published grants data due to funder website
changes, bot checkers, and outdated links.
This is compounded by the increasing
threat of scraping and AI tools training on
our data overloading our services.		 ●Investment in our own cyber security to
reduce risk and impact of attacks.
●Blocking bots which put an undue strain
on our servers to ensure our tools remain
performant for our other users.
●Improving processes for alerting funders
about unavailable fles on their websites.

Financial review

Results for the period

Total income for the period was £768,373 (2023-24: £773,687). Total income included grants and donations of £715,103 (2023-24: £729,518), including unrestricted donations of £470,103 (2023-24: £421,518), monies received for specific projects of £245,000 (2023-24: £308,000).

Expenditure totalled £776,206 (2023-24: £623,895) resulting in an overall deficit of £7,833 (2023-24: surplus £149,792), comprising a deficit of £24,562 on restricted funds after transfers to designated funds representing expenditure on intangible fixed assets (2023-2024: surplus £47,518) and a surplus on unrestricted funds of £16,729 (2023-24: £80,674).

In 2023-24, £100,000 was allocated to a designated fund for investment in a Development Fund for internal infrastructure development and a website replacement. During 2024-25, £71,592 was spent from the development fund with the remaining balance anticipated to be spent by September 2025.

There is a longer-term trend in gradual organisation growth, although expenditure was underspent in 2023-24 due to vacancies during the year, and there are some fluctuations in the receipt of payments in previous years. Outputs and outcomes have grown disproportionately to the expenditure.

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Expenditure reflects the balance of activities outlined in the performance above for our four goals - although Goal 4 is slightly under-represented as the expenditure for the new UKGrantmaking platform and the new website were capitalised as an intangible fixed asset.

The charity’s balance sheet at 31st March 2025 shows total funds of £385,045 (2023-24:

£392,878), comprising of general unrestricted general funds of £282,983 (2024: £223,760), designated funds of £79,106 (2024: £121,600) and restricted funds of £22,956 (2024: 47,518). The charity’s free reserves are equal to the balance of unrestricted general funds.

The balance is higher than planned due to vacancies in the staff team and capacity issues leading to postponing of some planned activities.

Reserves policy

The trustees have a policy of ensuring that they hold in free reserves adequate funds to allow for the orderly wind-down of the charity should that ever prove to be necessary. The amount required for this is currently estimated to be £200,204.

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At 31st March 2025, the level of the general fund or free reserves was £282,983 (2024: £223,760), which exceeds the target reserves balance. This is a result of an underspend in 2024-25 due to vacancies during the year and some activities being delayed due to capacity issues. The excess funds above the reserves target will be used to cover these delayed activities and increased budgeted operating costs for the year 2025-26.

Reserves of £282,983 represent 4 months of the planned expenditure for 2025-26.

Going concern

The trustees have assessed the position of the charity as a going concern in preparing this report and financial statements and have made this assessment in respect of a period of one year from the date of approval of these financial statements, based on the expected level of activity during 2025-26 and the first half of 2026-27 and income already secured. The charity had net current assets at 31st March 2025 and few recurring and fixed costs. The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern, and the charity will have sufficient resources to meet its liabilities as they fall due.

Fundraising

The charity does not have any dedicated fundraising roles and does not undertake public fundraising activities. We adhere to the Code of Fundraising Practice with respect to the grants that we apply for and receive. No complaints were received during the year.

Principal funding sources

We thank all our funders, without whom our work would not be possible. Funders in 2024-25 were:

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Trustees’ Report

Structure and governance

Legal Structure

360 Giving, operating under the name 360Giving, is constituted as a company limited by guarantee registered in England and Wales (number 09668396) incorporated on 2[nd] July 2015, and registered as a charity with the Charity Commission (number 1164883).

It is governed by a Memorandum and Articles of Association. The maximum liability of members in the event of a winding up is £10. At 31st March 2025, there were six members who are all trustees and directors of the charitable company.

Charitable Objects

The constitutional objects are restricted to the following:

The promotion of the voluntary sector for the benefit of the public by encouraging, supporting and assisting grant makers, grant recipients and funders to adopt an open online common standard for the reporting of grant information thereby assisting donors and funders to more effectively make charitable donations and to more effectively target their grant-making by identifying gaps in provision.

These are embedded in our vision and reflected in our strategy and activities.

Public benefit

The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance on public benefit, ‘Charities and Public Benefit’.

360Giving’s Board of Trustees regularly monitors and reviews the success of the organisation in meeting its key objectives. The trustees confirm, in the light of the guidance, that these meet the public benefit test and that all the activities of the charity, described in the Strategic Report, are undertaken in pursuit of these aims.

This report demonstrates how our activities during the year, and strategy, have delivered our charitable objects and demonstrates that the requirements to identify public benefit have been met. Our strategy and plans for 2025-26 show our commitment to continuing to deliver public benefit in the years ahead.

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Appointment of Board members

The Board of Trustees comprised six Directors as at 31[st] March 2025. In accordance with the charity’s Articles, new directors are appointed by ordinary resolution of the Directors. All Directors are appointed for an initial tenure of three years, with the possibility of being offered one extension of a maximum of three years. All Directors are required to sign a declaration of interests and confirm that they meet the requirements outlined in HMRC’s guidance of fit and proper persons and Charity Commission Automatic Disqualification rules. They are subject to the same Terms of Reference and Code of Conduct. They are also covered by the organisation’s disclosure policy, whistleblowing policy and privacy policy.

Trustee induction and training

New trustees complete an induction programme with the Chief Executive and Chair before attending their first Board meeting to brief them on: their legal obligations under charity and company law, the Charity Commission guidance on public benefit, and inform them of the content of the Memorandum and Articles of Association, the committee and decision-making processes, the strategy and recent financial performance of the charity. A full information and induction folder is available to all Trustees including reference documents, policies and past performance reports, meeting papers and minutes.

Trustees receive presentations from the staff team on all areas of their work and Trustees are encouraged to attend relevant training and events that facilitate the undertaking of their role. The members of the Board of Trustees who served as trustees (and directors of the company) during the period and up to the date on which this report was approved were as follows:

No trustee received any remuneration for their services during the period (2023: none).

Trustees’ expenses represents the payment or reimbursement of travel and childcare costs totalling £938 (2023-24: £443) incurred by 4 (2023-24: 1) members relating to attendance at meetings of the trustees.

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Role of the Board, management and decision-making

The Board is responsible for setting strategy and the general management and supervision of the work of 360Giving.

A Chief Executive has been appointed by the trustees to manage the day-to-day operations of the charity. To facilitate effective operations, the Chief Executive has delegated authority, within terms of delegation approved by the trustees, for operational matters including finance and employment.

Trustees receive regular updates on the organisation’s activities and delivery. They meet quarterly at formal Board and Finance Committee meetings at which they review management accounts with forecast out-turn, the risk register and progress against planned deliverables. Trustees and staff interact regularly and specifically the Chief Executive meets regularly with the Chair.

In 2020 the organisation undertook a review of governance against the Charity Governance Code for large charities and implemented improvements to practice and documentation as a result. All elements of the code relevant to the organisation have now been applied and governance effectiveness is regularly reviewed and enhanced following the annual Board Appraisal process. A more in-depth review of policies and practice against the Governance Code took place in 2023 with further enhancements put in place.

The 360Giving Data Standard is governed by a Stewardship Committee which is independent from the Board of Trustees, but makes recommendations to 360Giving and the Board. The Committee is directed and governed in line with its Terms of Reference. Committee members are appointed following an agreed process. It is their role to oversee and account for the appropriate and timely maintenance of the Standard, including what upgrades are required and the process for making them.

The Committee meets two to four times a year to discuss the Standard schema, look at how it is being used and consider any proposed changes or upgrades. This is a voluntary committee with representatives from grantmakers, users of 360Giving data and open data and standards experts.

Key management personnel

The key management personnel of the charity in charge of running and operating the charity on a day-to-day basis comprise the trustees and the Chief Executive. Since January 2024 it has also included the new Deputy Chief Executive role. The Trustees receive no remuneration. The remuneration of the Chief Executive and Deputy Chief Executive are set through analysing

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and benchmarking against the average rate paid in the sector, with annual cost of living increases applied as with other staff, in line with the remuneration policy.

Statement of Trustees’ responsibilities

The Trustees (who are also directors of 360 Giving for the purposes of company law) are responsible for preparing the Trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Each of the Trustees confirms that:

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This confirmation is given and should be interpreted in accordance with the provisions of s418 of the Companies Act 2006.

The trustees are responsible for the maintenance and integrity of financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The above report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies. It was approved by the Board and signed on its behalf by:

Fozia Irfan

Fozia Irfan, OBE (Chair)

Approved by the Board of Trustees on 16th July 2025

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Independent Auditor’s Report

Independent auditor’s report to the members and trustees of 360 Giving

Opinion

We have audited the financial statements of 360 Giving (the ‘charitable company’) for the year ended 31 March 2025 which comprise the statement of financial activities, balance sheet, statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charitable company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on 360 Giving's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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Other Information

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charitable company and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees’ annual report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out in the trustees’ annual report, the trustees (who are also the directors of the charitable company for the purposes of

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company law) are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charitable company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud are set out below.

Capability of the audit in detecting irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, our procedures included the following:

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Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charitable company's members as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the charitable company's members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable company and the charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Judith Miller (Senior statutory auditor)

18 August 2025

for and on behalf of Sayer Vincent LLP, Statutory Auditor 110 Golden Lane, London, EC1Y 0TG

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Financial Statements

Statement of Financial Activities

Year to 31 March 2025

Year to 31 March 2025 Year to 31 March 2025
Notes
Unrestricted
Funds
£
Income from:


Donations
2
470,103
Charitable activities
3
Goal 1 – more data
-
Goal 2 – better data
16,700
Goal 3 – improved data use
-
Goal 4 – insight/infuence
18,000
Interest received
18,570
Total income
523,373

Expenditure on:
Charitable activities
4
Goal 1 – more data
129,425
Goal 2 – better data
116,154
Goal 3 – improved data use
174,795
Goal 4 – insight/infuence
43,776
Total expenditure
464,150

Net income / (expenditure)
11

59,223
Transfers between funds
11
-
Net income and movement
in funds
11

59,223
Reconciliation of funds:
Total funds brought forward
223,760
Total funds carried forward
282,983		 Designated
Funds
£
Restricted
Funds
£




-
-

-
53,750

-
53,750

-
68,800

-
68,700

-
-

-
245,000



24,146
53,958

4,826
53,958

6,176
69,067

12,338
87,587

47,486
264,570


(47,486)
(19,570)

4,992
(4,992)
(42,494)
(24,562)

121,600
47,518

79,106
22,956		 2025
Total
Funds
£		 2024
Total
Funds
£


470,103
-
16,700
-
18,000
18,570


470,103

53,750

70,450

68,800

86,700

18,570
421,518
60,000
75,000
90,470
111,200
15,499
523,373
768,373		 773,687

129,425
116,154
174,795
43,776

207,529

174,938

250,038

143,701		 149,427
164,918
210,556
98,994
464,150
776,206		 623,895

59,223
-
59,223
223,760

(7,833)

-

(7,833)

392,878		 149,792

-
149,792
243,086
282,983
385,045		 392,878

All of the operations undertaken by the charity during the above two financial periods are continuing operations.

The notes on pages 50 to 61 form part of these financial statements.

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Balance Sheet

At 31 March 2025

Notes
2025
£
Fixed assets


Intangible assets 8
Current assets
Debtors
9
14,168
Short term deposits
250,000
Cash at bank and in hand
155,568
419,736
Creditors
Falling due within one year
10
(85,389)
Net current assets
Total net assets
Represented by:
11
Restricted funds
Unrestricted income funds:
Designated Development Fund
28,408
Fixed asset reserve
50,698
General funds
282,983
Total Unrestricted general funds
Total Funds		 2025
£

50,698
50,698





334,347
385,045
22,956



362,089
385,045		 2024
£		 2024
£


22,625
210,071
176,293
21,600
21,600




371,278
408,989
(37,711)
100,000
21,600
223,760
392,878
47,518



345,360
392,878

Approved by the Board of Trustees of 360 Giving, Company Registration Number 09668396 (England and Wales), and signed on their behalf by:

Fozia Irfan

Fozia Irfan, OBE (Chair) Approved on 16th July 2025

The notes on pages 50 to 61 form part of these financial statements.

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Statement of Cash Flows

Year to 31 March 2025

Statement of Cash Flows
Year to 31 March 2025
Statement of cash fows
Notes
2025
£
Cash fows from operating activities:


Net cash provided by operating activities
A
58,108

Cash fows from investing activities:

Purchase of intangible fxed assets
(38,904)

Change in cash and cash equivalents in the year
19,204
Cash and cash equivalents at the beginning of the year
386,364
Cash and cash equivalents at the end of the year
B
405,568
Notes to the statement of cash fows for the year to 31 March 2025
A Reconciliation of net movement in funds to net cash
provided by operating activities
2025
£
Net movement in funds (as per the statement of fnancial activities)
(7,833)
Adjustments for:

Amoritsation charges
9,806
Decrease/(Increase) in debtors
8,457
Increase/ (Decrease) in creditors
47,678
Net cash provided by (used in) operating activities
58,108
B Analysis of cash and cash equivalents
2025
£
Cash at bank and in hand
405,568
Total cash and cash equivalents
405,568		 2024
£

155,388


(21,600)


133,788

252,576

386,364
2024
£
Net movement in funds (as per the statement of fnancial activities)
Adjustments for:
Amoritsation charges
Decrease/(Increase) in debtors
Increase/ (Decrease) in creditors
Net cash provided by (used in) operating activities
B Analysis of cash and cash equivalents
Cash at bank and in hand
Total cash and cash equivalents
149,792

-

(20,851)

26,447

155,388
2024
£
386,364
386,364

The notes on pages 50 to 61 form part of these financial statements.

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Notes to the Financial Statements

1. Principal accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

a) Basis of accounting

The financial statements have been prepared under the historical cost convention with items initially recognised at cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.

In applying the financial reporting framework, the trustees have made a number of subjective judgements, for example in respect of significant accounting estimates. Estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. The nature of the estimation means the actual outcomes could differ from those estimates. Any significant estimates and judgements affecting these financial statements are detailed within the relevant accounting policy below.

The accounts are presented in sterling and are rounded to the nearest pound.

b) Public Benefit Entity

The charity constitutes a public benefit entity as defined by FRS 102.

c) Assessment of going concern

The trustees have assessed the position of the charity as a going concern in preparing this report and financial statements and have made this assessment in respect of a period of one year from the date of approval of these financial statements, based on the expected level of activity during 2025-26 and 2026-27 and income already secured. The charity had net current assets at 31 March 2025 and few recurring and fixed costs. The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern, and the charity will have sufficient resources to meet its liabilities as they fall due.

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d) Income recognition

Income is recognised in the period in which the charity is entitled to receipt, the amount can be measured reliably and it is probable that the funds will be received.

Donations and grants are recognised in the period in which the charity becomes legally entitled to the income, it is probable the income will be received, and that income can be measured with reasonable certainty.

Restricted grants are apportioned to charitable activity goals on the SOFA based on the aims of the grant and activities included in the restricted costs.

Income relating to commissioned projects is recognised in line with the performance of that project. Where income is received in advance of work having been performed the income is deferred to the extent that the work is yet to be undertaken.

Income relating to events is recognised on the date the event took place – and in the case of a series of events, the date the first event took place.

Income relating to commissioned projects and events is allocated to charitable activity goals based on the aims of the activities delivered.

e) Expenditure recognition and the basis of apportioning costs

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to make a payment to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis. Expenditure comprises direct costs and support costs.

Expenditure on charitable activities includes all direct and indirect costs (including support and governance costs) associated with furthering the charitable purposes of the charity through the provision of its charitable activities.

Support and governance costs are apportioned to charitable activity goals based on an estimated proportion of staff time.

All expenditure is stated inclusive of irrecoverable VAT.

f) Intangible and tangible fixed assets

All fixed assets are stated at historical cost less depreciation/amoritisation. Assets with a cost more than £2,000 and which are intended to be of ongoing use to 360Giving in carrying out its activities are capitalised as fixed assets. Depreciation/amortisation is charged on all tangible/intangible fixed assets, so as to write them off over their expected useful lives.

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In March 2024, work was completed to build a new website for UKGrantmaking which will be amoritised over 3 years, starting from 1st April 2024. In February 2025, a new website for 360Giving was launched which will be amoritised over 3 years, starting from 1st March 2025. There were no tangible fixed assets held by the charity as at 31st March 2025.

g) Pension costs

The charity contributes to pension arrangements on behalf of its employees into a defined contribution scheme. The cost of the contributions is charged to the statement of financial activities over the period in which the cost is incurred.

h) Taxation

Provision for corporation tax is not necessary as the company is a registered charity. No deferred tax provision is required.

Tax recovered from voluntary income received under Gift Aid is recognised when the related income is receivable and is allocated to the income category to which the income relates.

i) Debtors

Debtors are recognised at the settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid. They have been discounted to the present value of the future cash receipt where such discounting is material.

j) Cash at bank and in hand

Cash at bank and in hand represents such accounts and instruments that are available on demand or have a maturity of less than one month from the date of acquisition.

k) Creditors and provisions

Creditors and provisions are recognised when there is an obligation at the balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably. Creditors and provisions are recognised at the amount the charity anticipates it will pay to settle the debt. They have been discounted to the present value of the future cash payment where such discounting is material.

l) Fund accounting

Unrestricted general funds are those funds which can be used freely to meet the charity’s charitable objects.

Designated Funds are unrestricted funds that have been earmarked by the trustees for a specific purpose.

Restricted funds are monies raised for a specific purpose or restricted to a specific purpose by the donor. Expenditure on activities furthering these purposes is charged to the appropriate fund.

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2. Donations

2. Donations
Unrestricted
Funds
£
Grants

Esmée Fairbairn Foundation
170,000
Indigo Trust
200,000
Tudor Trust
30,000
Paul Hamlyn Foundation
40,000
Pears Foundation
30,000
Donations
103
Total Funds
470,103
3. Income from charitable activities
Restricted
Funds
£		 2025
Total Funds
£


170,000
200,000
30,000
40,000
30,000
103
470,103		 2024
Total Funds
£

-
-
-
-
-
-
-
170,000
200,000
30,000
40,000
30,000
103
470,103		 239,500
100,000
30,000
22,000
30,000
18
421,518
Unrestricted
Funds
£



-
-
-
18,000
16,700
34,700		 Restricted
Funds
£



170,000

45,000

30,000

-

-

245,000		 2025
Total Funds
£


170,000
45,000
30,000
18,000
16,700
279,700		 2024
Total Funds
£
190,000
50,000
68,000
4,000
24,670
336,670
Grants

National Lottery Community Fund
City Bridge Foundation
Pears Foundation
Partnership contributions
Training and consultancy
Total Funds

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4. Analysis of expenditure

4. Analysis of expenditure
Notes
Staff costs
5

Publishing, standard and tools

Programmes, training, analysis and data use
Comms and running costs
Governance costs
6

Support costs

Governance costs
Total expenditure 2025

Total expenditure 2024
 Charitable activities Support
costs
£

36,790

-

-

26,301

1,057

64,148

-

-

-



-		 Governance
costs
£		 2025
Total
£		 2024
Total
£
Goal 1:
more
data
£
73,575
107,421
-
4,874
-
185,870
16,037
5,622
207,529

149,427		 Goal 2:
better
data
£		 Goal 3:
improved
use
£
110,363

92,587

10,908

8,247

-
222,105

19,245

8,688
250,038


210,556		 Goal 4:
insight/
infuence
£

73,575

74,206

-

5,498

-
73,575

2,803

33,099

15,773

-
-

-

-

-

25,554
367,878

277,017

44,007

60,693

26,611		 331,061
206,196
34,816
25,981
25,842
153,279

16,037

5,622
125,250

12,829

5,622
25,554

-

-
776,206

-

-		 623,895
-
-
174,938
143,701
-
776,206


164,918


98,994


-


-
623,895

Comms and running costs are the support costs of the charity and are made up of central administrative costs such as computers and software, banking costs, team expenses and communications costs that are not related to specific projects.

360Giving Annual Report and Financial Statements 2024-25

54

5. Staff costs

5. Staff costs
Wages and salaries
Social security costs
Pension costs
Other staff costs
Total staff costs
The average number of employees analysed by function was:
Charitable activities
Goal 1: more data
Goal 2: better data
Goal 3: improved use
Goal 4: insight/infuence
Governance
Average headcount/FTE		 2025
Total
£
310,766
34,330
15,466
7,316
367,878
2025
Total
£		 2024
Total
£

271,053

29,305

12,729

17,974

331,061
2024
Total
£


1.4

1.2

2.0

0.9

0.5

6.0

1.6
1.1
1.8
1.3
0.4
6.2

One employee earned £60,000 - £70,000 during the period (2024 - one).

Key management personnel of the charity in charge of directing, controlling, running and operating the charity on a day-to-day basis comprise the trustees and the Chief Executive and since January 2024, the Deputy Chief Executive. The total employment cost of the key management personnel for the period was £145,113 (2024 - £96,798).

The charity trustees were neither paid nor received any other benefits from employment with the charity in the year (2024: £nil). No charity trustee received payment for professional or other services supplied to the charity (2024: £nil).

Trustees' expenses represent the payment of travel and childcare costs totalling £938 (2024: £443) incurred by four trustees (2024: one) relating to attendance at meetings of the trustees.

360Giving Annual Report and Financial Statements 2024-25

55

6. Governance costs

6. Governance costs
Audit fee
Accountancy
Trustee expenses
Board development and meeting costs
Insurance
Registered address and accreditations
Total governance costs		 2025
Total
£		 2024
Total
£

7,740

12,090

443

1,572

1,332

969

24,146
7,920
12,784
938
901
1,790
1,221
25,554

7. Taxation

360Giving is a registered charity and is therefore not liable to corporation tax on income derived from is charitable activities, as it falls within the various exemptions available to registered charities.

8. Fixed Assets

Cost or valuation
At the start of the year
Additions in the year
Disposals in the year
At the end of the year
Amoritisation
At the start of the year
Charge for the year
Eliminated on disposal
At the end of the year
Net book value
At the end of the year
At the start of the year		 UKGrantmaking
Platform
£
21,600
4,992
-
26,592
-
8,864
-
8,864
17,728
21,600		 360Giving
Website
£

-

33,912

-

33,912

-

942

-

942

32,970
-		 Total
£

21,600

38,904

-

60,504

-

9,806

-

9,806

50,698

21,600

360Giving Annual Report and Financial Statements 2024-25

56

9. Debtors

9. Debtors
Prepayments
Accrued income
Trade debtors
Other debtors
Total debtors		 2025
Total
£		 2024
Total
£
8,168
-
6,000
-
7,576

-

15,000

49
14,168
22,625

10. Creditors

Trade creditors
Accruals
Other creditors
Deferred income
Total creditors		 2025
Total
£		 2024
Total
£

1,924

17,787

-

18,000

37,711
64,243
21,146
-
-
85,389

11. Funds

11. Funds
At 1 April
2024
£		 Income
£		 Expenditure
£		 Transfers
£
At 31
March 2025
£

-
-

-
7,500

(4,992)
15,456

(4,992)
22,956
(33,912)
28,408
38,904
50,698

-
282,983

4,992
362,089

-
385,045
Restricted funds
National Lottery Community Fund
City Bridge Foundation
Pears Foundation
Total restricted funds
Unrestricted funds
Designated Development Fund
Fixed Asset Reserve
General funds
Total unrestricted funds
Total all funds
-
8,333
39,185
170,000

45,000

30,000
(170,000)

(45,833)

(48,737)

(264,570)

(37,680)

(9,806)

(464,150)

(511,636)

(776,206)
-

-

(4,992)
47,518
245,000
(4,992)
100,000
21,600
223,760
345,360
392,878		 -
-
523,373
523,373		 (33,912)
38,904

-

4,992

-

362,089

768,373
385,045

360Giving Annual Report and Financial Statements 2024-25

57

National Lottery Community Fund

The fund comprises money received for the delivery of the 2022-2027 strategy in England.

City Bridge Foundation

The fund comprises money received for the delivery of the 2022-2027 strategy in London.

Pears Foundation

The fund comprises money received for the delivery of the UKGrantmaking project. The transfer out of the restricted fund represented the transfer to the fixed asset reserve for the capital expenditure on the UKGrantmaking platform development.

Fixed Asset Reserve

The fixed asset reserve is a designated fund representing the value of the fixed assets after depreciation/amortisation. This currently comprises the UKGrantmaking platform and the new 360Giving website.

Designated Development Fund

The Development Fund is an 18 month programme of investment in our internal infrastructure and internal processes following several years of under-investment. Projects within the programme include:

Key projects were delivered within 2024-25 with the remaining to be delivered by September 2025.

360Giving Annual Report and Financial Statements 2024-25

58

12. Analysis of net assets between funds

Current assets
Intangible fxed assets
Creditors
Total		 General
Funds
£

368,372
-
(85,389)
282,983		 Designated
Funds
£		 Restricted
Funds
£

22,956

-

-

22,956		 2025
Total Funds
£		 2024
Total Funds
£

28,408

50,698

-
419,736

50,698

(85,389)		 408,989
21,600
(37,711)

79,106		 385,045 392,878

13. Liability of members

The charity is constituted as a company limited by guarantee. In the event of the company being wound up, the members are required to contribute an amount not exceeding £10.

14. Related party transactions

Francesca Perrin, 360Giving Founder, is the Chair of the Indigo Trust and Thrisa Haldar (Trustee) is the lead Executive. During the year £200,100 (2023-24: £100,000) was received as a donation from the Indigo Trust.

Lucinda Palfreyman (Trustee) is an employee of Paul Hamlyn Foundation. During the year, Paul Hamlyn Foundation made a grant of £40,000 (2023-24: £22,000). In addition, 360Giving was commissioned by Paul Hamlyn Foundation to undertake research and analysis. £5,000 was received from Paul Hamlyn Foundation in 2024-25 for work delivered under this contract.

SayerVincent LLP (360Giving auditors) provided registered address services to 360Giving.

360Giving Annual Report and Financial Statements 2024-25

59

15. Prior year figures

SOFA year to 31 March 2024

SOFA year to 31 March 2024 SOFA year to 31 March 2024
Notes
Unrestricted
Funds
£
Income from:


Donations
421,518
Charitable activities
Goal 1 – more data
-
Goal 2 – better data
15,000
Goal 3 – improved data use
13,670
Goal 4 – insight/infuence
-
Interest received
15,499
Total income
465,687

Expenditure on:
Charitable activities
Goal 1 – more data
91,510
Goal 2 – better data
107,001
Goal 3 – improved data use
136,423
Goal 4 – insight/infuence
50,079
Total expenditure
385,013

Net income / (expenditure)

80,674
Transfers between funds
100,000
Net income and movement
in funds

(19,326)
Reconciliation of funds:
Total funds brought forward
243,086
Total funds carried forward
223,760		 Designated
Funds
£
Restricted
Funds
£




-
-

-
60,000

-
60,000

-
76,800

-
111,200

-
-

-
308,000



-
57,917

-
57,917

-
74,133

-
48,915

-
238,882



69,118

121,600
(21,600)
121,600
47,518

-
-
121,600
47,518		 2024
Total
Funds
£		 2023
Total
Funds
£


421,518
-
15,000
13,670
-
15,499


421,518

60,000

75,000

90,470

111,200

15,499
473,000
56,488
59,246
38,184
24,829

1,908
465,687
773,687		 653,655

91,510
107,001
136,423
50,079

149,427

164,918

210,556

98,994		 140,655
167,100
201,316
78,707
385,013
623,895		 587,778

80,674
100,000
(19,326)
243,086

149,792

-

149,792

243,086		 65,877

-
65,877
177,209
223,760
392,878		 243,086

360Giving Annual Report and Financial Statements 2024-25

60

Analysis of expenditure 2023-24

Analysis of expenditure 2023-24
Notes
Staff costs
5

Publishing, standard and tools

Programmes, training, analysis and data use
Comms and running costs
Governance costs
6

Support costs

Governance costs
Total expenditure 2024

Total expenditure 2023
 Charitable activities Support
costs
£

33,106

-

-

13,575

1,696

48,377

-

-

-



-		 Governance
costs
£		 2024
Total
£		 2023
Total
£
Goal 1:
more
data
£
82,765
45,502
878
3,359
-
132,504
12,094
4,829
149,427

140,655		 Goal 2:
better
data
£		 Goal 3:
improved
use
£

82,765

79,562

18,143

3,495

-
183,965

16,932

9,659
210,556


201,316		 Goal 4:
insight/
infuence
£

66,212

78,914

195

2,674

-
66,212

2,218

15,600

2,878

-
-

-

-

-

24,146
331,061

206,196

34,816

25,981

25,842		 309,524
181,216
21,673
50,560
24,805
147,995

12,094

4,829
86,908

7,257

4,829
24,146

-

-
623,895

-

-		 587,778
-
-
164,918
98,994
-
623,895


167,100


78,707


-


-

587,778

360Giving Annual Report and Financial Statements 2024-25

61

Fund movement year to 31 March 2024

Fund movement year to 31 March 2024 h 2024
At 1 April
2023
£
Restricted funds
National Lottery Community Fund
-
City Bridge Foundation
-
Pears Foundation
-
Total restricted funds
-
Unrestricted funds
Designated Development Fund
-
Fixed Asset Reserve
-
General funds
243.086
Total unrestricted funds
243,086
Total all funds
243,086
Analysis of net assets between funds year
General
Funds
£

Current assets
261,471
Intangible fxed assets
-
Creditors
(37,711)
Total
223,760		 At 1 April
2023
£		 Income
£		 Expenditure
£		 Transfers
£
At 31
March 2024
£

-
-

-
8,333

(21,600)
39,185

(21,600)
47,518
100,000
100,000
21,600
21,600
(100,000)
223,760
21,600
345,360

-
392,878
2024
Total Funds
£
2023
Total Funds
£

408,989
254,350

21,600

(37,711)
(11,264)
392,878
243,086

-
-
-
190,000

50,000

68,000

(190,000)
(41,667)
(7,215)
(238,882)
-
-
(385,013)
(385,013)
(623,895)
2024
Restricted
Funds
£
-

-

(21,600)
-
308,000
(21,600)
100,000
21,600
(100,000)
21,600

-
2024
Total Funds
£

408,989

21,600

(37,711)
392,878

47,518

-

-		 254,350
(11,264)

47,518		 243,086

360Giving Annual Report and Financial Statements 2024-25

62

Reference Information

Founder Fran Perrin, OBE
Board of Trustees Fozia Irfan, OBE
Lucinda Palfreyman
Thrisa Haldar
Adam Lopardo
Linda Humphries
Jo Kerr
Danil Mikhailov
(Chair)
(Treasurer)
(Vice-Chair)
(from 16th July 2024)
(to 22nd May 2025)
(to 16th July 2024)
Chief Executive Tania Cohen, MBE
Company Secretary Tania Cohen, MBE
Charity name 360 Giving (Trading as 360Giving)
Registered and principal ofce c/o Sayer Vincent
110 Golden Lane
London EC1Y 0TG
Company registration 09668396 (England and Wales)
Charity registration number 1164883
Auditor Sayer Vincent LLP
110 Golden Lane
London EC1Y 0TG
Solicitors Bolt Burdon
Providence House
Providence Place
London N1 0NT
Principal bankers C Hoare & Co
32 Lowndes Street
London SW1X 9HZ

360Giving Annual Report and Financial Statements 2024-25

63

About 360Giving

360Giving helps funders publish open data about their grants, and supports people to use this data to improve charitable giving. Our vision is for grantmaking in the UK to become more informed, effective and strategic.

You can find out more about 360Giving and our plans for development at 360giving.org/unleashing

You can access grants awarded in our search engine, GrantNav: grantnav.threesixtygiving.org For help publishing your grants data, please visit 360giving.org/publish

Website: 360giving.org

Telephone: 020 8145 8043 Get in touch: 360giving.org/contact

Registered Address: c/o Sayer Vincent, 110 Golden Lane, London, EC1Y 0TG

Registered in England and Wales. Company Limited by Guarantee: 09668396. Charity: 116488