In line with the Statement of Recommended Practice issued by the Charity Commission (the 'Charities SORP'), trustee expenses are listed in the following fashion:
- Where Wikimedia UK has met individual expenses incurred by trustees for services provided to the charity, either by reimbursement of the trustee or by providing the trustee with an allowance or by direct payment to a third party, the aggregate amount of those expenses is disclosed, both here and in a note to the accounts. The note should also indicate the nature of the expenses (eg travel, subsistence, entertainment etc) and the number of trustees involved.
- Sometimes trustees act as agents for the charity and make purchases on its behalf and are reimbursed for this expenditure, eg payment for stationery or office equipment. Such expenditure is not related to the services provided by a trustee and there is no need to disclose it. Likewise there is no need to disclose routine expenditure which is attributable collectively to the services provided to the trustees, such as the hire of a room for meetings or providing reasonable refreshment at the meeting.
- Where the trustees have received no such expenses, this fact will be stated.
For additional transparency, Wikimedia UK publishes CEO expenses in addition to trustee expenses.