SAN Case Studies of Social Accounting and Audit

There is growing interest in social accounting and audit from social economy and voluntary organisations and from agencies that invest in and support them. All are looking for ways of proving their value, improving their effectiveness, and understanding their worth to society.

The following case studies have recently been prepared to highlight new trends in social accounting practice and to examine in detail the benefits of social accounting. They also contain tips and advice from organisations at different stages in their social accounting journey and from differing backgrounds.

The case studies cover a range of types of organisation working in the social economy. Some have been carrying out social accounting for many years, and others have not yet completed a set of social accounts. All have interesting and informative stories to tell.  

Name of organisation
size of organisation (turnover, number of employees)
Governance type
Length of experience of SAA
Service delivery area / what the organisation does
Wolverhampton, UK
30 people, £1million turnover
Charitable company, development trust and community enterprise
7 years
Business development, sports, training, project development, managed workspace, crime reduction, housing management and property investment
Central Fife, Scotland, UK
Around 5 staff
Company limited by guarantee
8 years
Local economic and community development; learning and training; small business development; New Deal and Gateway to Work Programmes and The School for Social Entrepreneurs
Maud, Aberdeenshire, UK
small staff team and a pool of volunteers
Charitable company
6 years
Door to door services; community group access to transport; patient transport; a car transport scheme and Shopmobility
Cumbria, UK
Around 15 full time equivalent posts
Part of Impact Housing Group
4 years
Large recycling business providing training and employment in furniture recycling, bikes, computers and white goods
Devon, UK
Around 5 staff, £120,000 turnover
Not-for-private-profit co-operative, company limited by guarantee
Prepared 3 sets of social accounts
Business advice and support, training and consultancy services, including social accounting
Salford, UK
£1million turnover (now trading as Unlimited Potential)
Industrial and Provident Society
2 years
Community based health services, including carers’ support, stop smoking, healthy living, health
Wales, UK
membership organisation and registered charity
3 years
Promotes sustainable resource (waste) management through education & practical action
Stockton-on-Tees, UK
Annual turnover of £1.2m, 35 employees, 8 volunteer management committee members and 12 volunteers
Industrial and Provident Society
2 years
Supported housing, resettlement, personal development and training including construction services and employment opportunities for local people
Middlesborough, UK
Turnover of over £250,000 and the charity employs 10 people while the subsidiaries employ over 70
Charitable holding company with five subsidiaries
2 years
Information, advice and training and promotes volunteering with its members, supports over 200 voluntary and community groups
Alston, Cumbria, UK
Turnover of between £100,000 - £200,000, 6 paid employees and 15 volunteers
Company limited by guarantee
7 years
Providing personal computers and broadband internet access to the community, informative website and digital communication support
Wrexham, UK
Independent, not for private profit enterprise, development trust
4 years
Asset based Development Trust, business expertise, letting commercial office space,
Mearns, Aberdeenshire, Scotland.UK
9 years (but only completed 1 set of social accounts
Celebrates life and work of novelist Lewis Grassic Gibbon
Inverness, Scotland, UK
160 employees
3 years
Home care provision
Launceston, Cornwall, UK
5 years
Comprehensive school
Cairndow, Scotland, UK
120 employees
2 years
Oysters, specialist food,
Aberdeenshire, Scotland, UK
6 years
Support for adults with special needs
Newcastle-upon-Tyne, UK
Annual turnover of £100,000 - £200,000, 3 staff, 15-20 volunteers
Development trust, registered charity
3 years
Owning and managing property, community services
Kinross, Scotland, UK
Annual turnover of £50,000
8 years
Support community transport providers, develop new services, training, communications
Keith, Moray, Scotland, UK
Registered Charity
10 years
Community development, capacity building, environmental education
Newcastle upon Tyne, UK
Annual turnover of £1.8 million, 27 employees, 60 volunteers
Society and charitable foundation
6 years
Financial services and business support
Sunderland, UK
Annual turnover of £650,000, 16 staff
Industrial and provident society
5 years
Enterprise development agency
Sandbach, Cheshire, UK
Around 35 paid staff, the majority of whom are employed as part-time carer support workers.3 volunters.
Registered charitable company linited by guarantee.
1 year
Practical and emotional support to carersyand people with care needs in their own homes andin the comunity.
Edinburgh, UK
3 staff
Company limited by guarantee
5 years
National, collective voice for social enterprise in Scotland
Sunderland, UK
£100,000 - £250,000, 4/5 staff (now no longer trading)
3 years
Coalition of community enterprises
Gateshead, UK
Turnover over £250,000, 170 staff
Foundation, plc, registered charity
16 years
Overseas development, trade justice
Social Enterprise
10 years
Unlimited Potential provides a range of high-quality, personal services which aim to help people and communities to make a real difference to their lives and neighbourhoods.
West Midlands, UK
4 years
Group of organisations undertaking social accounting