Gareth Morgan

The Kubernesis Partnership LLP


Founded in 1979, The Kubernesis Partnership LLP is a small firm of charity consultants, offer a range of services in the field of charity structures and regulation, charity accounting (including independent examinations) and charity mergers and restructures. We aim to offer a 'one stop shop' for small/medium charities on both the accounting and regulatory/constitutional issues and on charity tax issues (including fundraising). We are specialists on the new structures of charitable incorporated organisations - CIOs (England and Wales) and SCIOs (in Scotland). We also offer a second tier support to other professional advisers who want to be able to get speedy answers on issues of charity regulation and accounting.

The partners are Dr Gareth Morgan who has more than 25 years experience of advising charities (formerly Professor of Charity Studies at Sheffield Hallam University) who is the principal consultant, and Sharon Morgan who acts as partnership manager.


Over the years we have worked with hundreds of different charities and prospective charities of all sizes, including a good deal of work with umbrella bodies and some work with regulators and professional bodies. Most of our work is with small/medium charities and prospective charities although we have worked with organisations from as little as £2,000 income to £10M plus. Most of our work is in southern Scotland, NE England and Yorkshire, but for work which does not need extensive face to face contact we also support clients further afield.

Recent clients include (listed alphabetically):

  • Abbeyfield Northallerton
  • Accomplish Children's Trust CIO
  • Action Together CIO (Greater Manchester)
  • Association of Charity Independent Examiners
  • Community First Yorkshire
  • Disability Stockport
  • Edinburgh Voluntary Organisations Council (EVOC)
  • North East Rape and Sexual Violence Network
  • One Parent Families Scotland
  • Samaritans of Edinburgh & the Lothians SCIO
  • Stirlingshire Voluntary Enterprise
  • Your Future Education (Sheffield)


Dr Gareth Morgan - Senior Partner:
MA (Cantab) BA (Bristol) PhD, FBCS, CITP, AWS, FAIA(Acad), MInstF(Dip), FCIE


We can offer extensive experience of:

  • Forming new charities
  • Converting existing charities to the newest structures (CIOs and SCIOs)
  • Charity accounting
  • Independent examination of charity accounts
  • Charity tax issues - including the specialist rules on charity trading
  • Community interest companies (including CICs as subsidiaries of charities)
  • Individual giving to charities - including detailed rules on gift aid and other tax reliefs