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The Kubernesis Partnership LLP offers a single source of assistance to charities and those advising charities.  We work across the areas of charity accounting, fundraising, legal and constitutional matters, and charity tax.

With over 30 years experience in the charity sector, we have worked with hundreds of charitable organisations. Based in Yorkshire, England and in East Lothian, Scotland, our services include:

Consultancy on a wide range of charity technical issues Charity formations – with particular expertise on  Charitable Incorporated Organisations (CIOs and SCIOs) Independent examination of charity accounts Kubernesis Charity Advice Service – advice for a fixed annual subscription for charity advisers and for individual charities Specialist seminars on charity accounting, charity formations, tax and regulation Publications


We are specialists in a wide range of accounting issues and legislation affecting charities, including:  the  Charities Act 2011 , the Charities Act 2006 , the Charities and Trustee Investment (Scotland) Act 2005 , the Charities Act (Northern Ireland) 2008 , Charitable Incorporated Organisations ( CIO and SCIO structures), the Charities SORP (Statement of Recommended Practice on Accounting and Reporting by Charities), Gift-Aid schemes, Charity VAT rules, Charity Governance , Constitutions for charities, the requirements of the Charity Commission and OSCR (Office of the Scottish Charity Regulator) and CCNI (Charity Commission for Northern Ireland) – and much more.

Our mission

Kubernesis is a Greek word meaning one who steers a ship on the right course. It is also the root of the modern word “governance”. Great skill and experience is required to navigate a ship through stormy waters. Our mission is to help steer your charity through the complex waters of financial management, fundraising and charity law.

The Kubernesis Partnership LLP – registered in England number OC340834, registered office as below. Cookies – This Kubernesis website does not itself use cookies when you view or navigate between the pages of this site.  However, if you use this website to place an online order with us, once you click on an ‘Add to basket’ button you will be transferred to the Paypal site to process your payment – they use cookies as explained in the Paypal Cookies Guide.

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