I work for a charity that, in addition to it's main activities, provides an training and consultancy service (quite small). This generates a surplus for the organisation. However, sometimes these services are provided for free (depending on the organisation they are provided to). My first question is how do I record this in the accounts? My second question relates to the cost recorded. When an employee is charged to a paying client then there is an element of profit built into this, on top of their salary related cost. Do I record that amount or the cost to us.