Many charities - like other businesses - are likely to be experiencing significant challenges as a result of Covid-19. 

The threat of long-term staff absence, increased demand for services, needing to close or reduce the scope of services and breakdowns in supply chains may all become sufficiently serious for charity trustees to consider whether they should make a serious incident report to the Charity Commission.

Elizabeth Jones, a partner at Farrer & Co who advises on the full spectrum of charity law issues, said that charity boards need to keep up to date with the charities’ financial situation.