A PRACTITIONER’S GUIDE TO CHARITY GOVERNANCE

10Ps Map – a one-page map to charity governance in 10 minutes, as listed in ACEVO’s resources

Foundation Operation Accountability P1Principles P2Purpose P3Platform P4People P5Policies P6Practice P7Protection P8Prudence P9PublicAccountability P10Performance Performance returns to Purpose Mission All ten Ps serve it

Board question
The 10 Ps of Charity Governance · v6.5 · Charities in England & Wales, £10k–£500k · For information only, not legal advice © Suneet Sharma 2025–26 · Download the one-pager

On this page: Accessible version · Why 10Ps · Board self-assessment · More on how to use it

Small charities do not lack governance guidance; they lack a simple, proportionate way of seeing how it all fits together. The 10Ps fills that orientation gap.

A map of charity governance in England and Wales for £10,000-£500,000 annual income charities, drawn from practitioner experience across six charities as trustee, governance manager, consultant, and in senior leadership.

Read it on day one to understand what governance is. Revisit it to check whether you’re practising it. Return to it as chair to check where the board has drifted. The same ten panels – three different conversations, transformed by what you have learned between them.

What the sector is saying:

“That’s a great tool Suneet Sharma. I can see how that could be brilliant to get trustees talking about their work.”

Penny Wilson, former CEO of Getting on Board, Festival of Trusteeship

“Succinct, self-explanatory and helpful in supporting good charity governance.”

Dom Charkin, Executive Coach, Trustee, former Charity CEO (Zest), Associate at Interims for Impact

Download the one-pager for free with an accessible version for screen readers below

Sharma on Governance Charity governance framework England & Wales

The 10 Ps of Charity Governance

A map for navigation, not a compliance checklist. Read P1 through to P10. Skim bolded elements for what’s universal. Read full panels for detail. Use board questions for discussion. Apply proportionately to your charity’s size and context.

Use alongside CC3 (The Essential Trustee), CC guidance, and the Charity Governance Code (2025).

  1. P 1

    Principles

    CC3 six core duties — the legal duties that the remaining 9 Ps put into practice

    1. Carrying out purposes for the Public Benefit
    2. Comply with the governing document and the law
    3. Act in the charity’s best interests
    4. Manage the charity’s resources responsibly
    5. Act with reasonable care and skill
    6. Ensure accountability to beneficiaries, donors and the public

    Board question Can the board demonstrate — not just recite — how it discharges each of the six duties?

  2. P 2

    Purpose

    Mission clarity, values, public benefit and strategic direction. Trustees must be able to articulate what the charity exists to do — in plain language — and regularly test whether activities remain within charitable purposes and whether strategy is still the right expression of the mission. Have a theory of change.

    Board question Is our strategy still the right expression of our mission — or have we drifted?

  3. P 3

    Platform

    Legal structure, governing document, charitable objects and regulatory registration. Managing conflicts of interest and related party transactions, trustee benefit and payment rules. Legal structure can affect trustee liability.

    Board question Have all trustees read and understood our governing document?

  4. P 4

    People

    Recruit, induct and steward trustees, staff and volunteers with the right skills, EDI and commitment. Trustee eligibility and the disqualification declaration. Ensure beneficiary representation and stakeholder voice. Conduct a regular board skills audit, plan for succession, use EDI targets and foster psychological safety.

    Board question Do we have the diversity, skills and lived experience needed today — and a plan for who we’ll need tomorrow?

  5. P 5

    Policies

    Approved, written standards for how the charity operates — financial controls, a safeguarding policy, data protection, whistleblowing, codes of conduct and ethics. Policies that are current, proportionate and embedded in practice, not filed and forgotten.

    Board question When did the board last see evidence — not assurance — that key policies are actually working?

  6. P 6

    Practice

    Ethical behaviours and an inclusive culture. Constructive challenge, clear delegation framework and escalation routes. Collective, quorate and compliant decision making with reasoning recorded in minutes. In smaller charities trustees often work operationally — know which hat you’re wearing.

    Board question Does our board challenge constructively — or do we defer rather than probe?

  7. P 7

    Protection

    Risk register, data governance, cyber security, technology and AI policy, insurance. Active risk ownership including external threats. Know what triggers a Serious Incident Report and file promptly. Safeguarding: practice, policy, designated leads and recruitment (DBS). Environmental and climate risks.

    Board question Are our risks proportionate to our mission — and do we have genuine confidence in how they are being managed?

  8. P 8

    Prudence

    Scrutinise financial reports, set and justify reserves policy, maintain internal controls and steward assets. Oversee income strategy, financial sustainability and solvency. If fundraising from the public, apply fundraising governance and the Code of Fundraising Practice. Apply property/land/grant rules.

    Board question Are our reserves adequate for the risks we carry — and do we have a credible plan if a major income stream fails?

  9. P 9

    Public Accountability

    Transparent reporting and timely filing of the annual report, accounts and annual return, with honest impact narratives to beneficiaries, funders and the regulator. Campaigning must further your charitable purposes, never party political. Know your regulators, accounting regime and independent examination thresholds.

    Board question Are we meeting our reporting obligations — and does this honestly reflect our impact and challenges?

  10. P 10

    Performance

    Evaluate board effectiveness and iterate, using learning to drive continuous improvement. Structured beneficiary and stakeholder feedback as standard. Strategic review considers collaboration, merger, or planned closure and feeds back directly into Purpose cyclically.

    Board question Does the board evaluate its own effectiveness regularly and rigorously?

The reasoning behind 10Ps – why a map to charity governance?

At the Festival of Trusteeship 2025, someone from a small charity asked me a question: what does good governance actually look like?

The 10Ps is my answer. It’s a map – not a checklist – for small charities in England and Wales thinking about how to govern well. Whether you’re building your governance from scratch, strengthening what’s already in place, or reviewing how far you’ve come, it gives you a structure for the conversation.

The Charity Commission publishes approximately 50 pieces of core guidance and over 100 supplementary documents. The 10Ps is the framework I built from me having lived that problem as a trustee and wishing I had had a tool like this to help me navigate those early stages and numerous pieces of guidance. It was then refined from direct practitioner experience across five charities, as a trustee, governance manager, consultant and in charity senior leadership.

If you’re a new trustee, don’t worry if some terms are unfamiliar. Read the headings first, then the bold text. The detail will make more sense as you gain experience.

The 10Ps builds upon my existing 6P model which itself formed from engaging with James Tulley’s P3 of People, Purpose and Place. It is scoped to charities with £10k-£500k income in England and Wales. The framework also scales with organisational complexity – apply it proportionately to your context.

It also forms a bridge to the Charity Governance Code, which sets best practice as your ceiling for continuous improvement. Noticeably, the 2025 Code replaced its separate smaller-charities edition with a single code for all. The 10Ps provides the bridge that the Code used to offer – from the legal baseline of Commission guidance toward the Code’s expectations. Here is a table for how the 10P’s map to each Charity Governance Code principle:

Charity Governance Code 2025 – 10Ps Mapping

1. Foundation principle
P1 Principles, P3 Platform
2. Organisational purpose
P2 Purpose, P10 Performance
3. Leadership
P2 Purpose, P4 People, P6 Practice
4. Ethics and culture
P5 Policies, P6 Practice, P9 Public Accountability
5. Decision making
P6 Practice, P10 Performance
6. Managing resources and risks
P7 Protection, P8 Prudence
7. Equity, Diversity and Inclusion
P4 People, P6 Practice
8. Board effectiveness
P4 People, P10 Performance

Self Assessment Tool

The self assessment tool below takes 60 minutes to complete collectively as a Board or individually as Chair, and helps you orientate yourself using the 10Ps map. Use it as a tool for discussion.

Sharma on Governance · Board Effectiveness Tool

The 10 P’s Board Self-Assessment

A short, structured prompt for trustee boards to assess governance against the 10 P’s framework. Rate each statement honestly — this is for board discussion, not a compliance test. A “Don’t know” or “N/A” answer is itself a useful finding. Complete as a Chair, or as a Board in 60 minutes.

0 of 30 statements rated 0%

Before you start. This is a self-perception map, not an assurance review — a high score signals confidence, not verified effectiveness. Designed for the full board to work through together: read each statement, brief discussion, agree a rating. Capture anything substantive in your board minutes, not in the tool. Allow around 50 minutes plus 10 for the summary, and save the PDF as a governance record. Treat any individual statement scored 1 or 2 as a finding in its own right, regardless of the overall RAG.

Your answers stay in your browser. Nothing you enter is sent to this website, stored, or seen by anyone else. That also means nothing is saved — if you close or reload this page, your ratings are gone. Generate and save the summary before you leave.

P 1

Principles

CC3 Six Core Duties 0 / 3
We can demonstrate — with evidence, not just recitation — how the board discharges each of the six CC3 duties.
All trustees understand their legal duties under CC3 and what personal liability looks like in our structure.
We routinely test significant board decisions against the six duties before approving them.
P 2

Purpose

Defining your “why” 0 / 3
Our mission and public benefit are clear, current, and articulated in plain language — not just legal objects.
Our current strategy is still the right expression of our mission — we haven’t drifted.
We regularly check that activities remain within our charitable objects.
P 3

Platform

Your legal foundation 0 / 3
All trustees have read and understood our governing document.
Conflicts of interest and related-party transactions are identified, recorded and managed transparently.
Our legal structure (CIO, charitable company, unincorporated) remains appropriate for our risk profile and activities.
P 4

People

Who is responsible 0 / 3
Our board has the diversity, skills and lived experience our mission needs today — and a plan for tomorrow.
Trustee recruitment, induction, supervision, succession and exit are handled properly — not ad hoc.
Beneficiary and stakeholder voice is built into how we govern — through composition, panels or feedback mechanisms.
P 5

Policies

Rules for the road 0 / 3
Our core policies — safeguarding, data protection, whistleblowing, code of conduct — are current and approved.
The board sees evidence — not just assurance — that key policies are actually working in practice.
Policies are proportionate to our size and risk — not filed and forgotten templates.
P 6

Practice

How governance works in practice 0 / 3
Our board culture is one of genuine constructive challenge and collective accountability — not deference.
Decisions are made collectively with a clear, documented delegation framework.
When trustees contribute operationally, everyone knows which “hat” they’re wearing at any given moment.
P 7

Protection

Managing risk 0 / 3
We maintain a live risk register that the board actively owns — not passively reviews.
Trustees know the difference between a Serious Incident Report, raising a concern (CC47), and a whistleblowing matter — and would take the right route promptly.
We take reasonable steps to safeguard everyone who engages with our work; safeguarding leads, safer recruitment and DBS checks are in place where we work with children or adults at risk.
P 8

Prudence

Financial stewardship 0 / 3
The board scrutinises the right financial reports — including any dependence on single income streams — not just receives them.
Our reserves policy is set, justified, regularly reviewed, and supported by internal controls.
Where we fundraise from the public, we apply the principles of the Code of Fundraising Practice 2025 — proportionate decisions, due diligence on partners, vulnerable-donor protections, and complaints handling.
P 9

Public Accountability

Your public presence and obligations 0 / 3
We meet all reporting and filing obligations on time and accurately — accounts, annual return, trustee changes.
Our public reporting honestly reflects both our impact and our challenges — not just the highlights.
Where we campaign or engage in advocacy, it supports our charitable purposes, is not party-political, and complies with CC9 — especially around elections.
P 10

Performance

Measuring progress 0 / 3
The board evaluates its own effectiveness rigorously — not just informally over coffee.
We measure impact honestly, gather structured beneficiary feedback, and use learning to improve.
Strategic review findings feed back into Purpose — completing the governance cycle.
Board effectiveness summary

Overall: —

—

Scores by P

Highest self-rated confidence

These are areas the board feels most assured about. The next board question is: what evidence backs that confidence?

    Priority areas for the board

      What this summary doesn’t tell you

      • This is the board’s self-perception — not independent assurance. High confidence is not the same as verified effectiveness.
      • Averaging within a P can mask one critical weakness. Read the per-statement ratings above before drawing comfort from a P-score.
      • If this was completed by one person, you have one person’s view of the board — not the board’s view of itself. Compare individual responses where you can.
      • The framework covers the major surfaces of governance, not all of them. Sector-specific risks, cyber, AI use, and live incidents may need their own conversation.

      Prioritisation – more on how to use it for boards

      The one-pager that explains governance across a charity’s key areas in 10 minutes. Hand it to a trustee to give them a starting point map.

      P1 Principles sits above everything else as the legal foundation – it highlights the six core trustee duties that all nine remaining Ps put into practice.

      The remaining nine Ps can fall into three groups, which is primarily to assist boards undertaking cyclical governance reviews without urgent governance issues:

      Foundation – how you are constituted and who you are

      P2 Purpose · P3 Platform · P4 People

      Operation – how you govern day to day

      P5 Policies · P6 Practice · P7 Protection

      Accountability – how you demonstrate you’re governing well

      P8 Prudence · P9 Public Accountability · P10 Performance

      The framework moves clockwise from P1 through to P10 and back to P2 Purpose – because good governance is a continuous cycle of evaluation and return, not a destination you reach once and file away.

      Each P includes a board question. Use these and the self-assessment questions, or vary them to your own context, in a board meeting, a governance review, or a trustee away day to help move from asking what good governance looks like to asking whether yours is working.

      This article helps bridge the framework of the 10Ps from concept into practice.

      *10Ps Map, Published version 6.5, 23 August 2026. The framework is iterated as practice and sector guidance evolve as and when necessary. I welcome and collate feedback for periodic updates- if you have any feedback please do Contact Us. My thanks to those who provided feedback on previous versions: Fran Borg-Wheeler

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