Investment Ledger

The Investment ledger feature allows for the organisation's investments to be fully recorded, managed and reported.

Investments - SORP 2026

Fixed asset investments are held to generate income or for their investment potential or both. This includes investment property owed by the charity and also right-of-use assets.

Investments may include 'social investments" where the purpose of making the investment is both to generate a financial return and to further the investing charity's purposes.

Types of Investment

Investments are categorised, in the system, over the following types:-

Cash and Bonds
Commodity
Listed Investments
Property (Tangible Fixed Asset Investment)
Unlisted Investments

An investment may be tagged as a social investment and highlighted in reports.

The categorisations are those required for annual accounts for filing purposes, so if the user is unclear as to which to allocate to any particular investment they are urged to consult with their professional advisor.

For users intending to utilise the year end accounts and notes facility it is important that all transactions associated with investments
must be
recorded using the events processes of the investment ledger.

Events associated with an investments

Each investment transaction is recorded on the system as one of the following events.

Opening Balance: Record investment opening balances - normally during original setup on Liberty. more...
Addition: Enter a new investment. more...
Interest: Record any interest received. more...
Dividend: Record any dividends received. more...
Revaluation: Record a revaluation of the investment asset. more...
Impairment: Record any impairment to the investment asset value. more...
Reverse Impairment: Record a reversal of a previous impairment to the investment asset value. more...
Share split: Record the split of a share investment holding where additional shares are issued and the share price is adjusted accordingly. more...
Disposal: Record the disposal of an investment asset. more...

Reporting

An investment Ledger net book value report is available via Reports--Investments with output to PDF or XLSX formats.