This report examines narrative reporting by UK charities. The authors thank the charities and individuals who provided data and information for the study. The report is authored by Dr. Ciaran Connolly and Dr. Alpa Dhanani, both senior lecturers in accounting at Queen's University and Cardiff University, respectively. The authors' main areas of research are in the financial and performance measurement aspects of the voluntary/charitable sector. The report is published by the Association of Chartered Certified Accountants (ACCA) and is ISBN 978-1-85908-452-6.