Consumables/office supplies

Consumables don’t need to be taken as stock or assets, as their value is usually low. These include cleaning materials, stationery, lightbulbs, and other replacement items.

View and download a diagram illustrating how such items are managed here.


Items that are worth less than £1,000, not powered by electricity, do not incur maintenance costs, have a useful life of less than 3 years, and are not defined as assets by the donor who funded their purchase, are classified as equipment and should be tracked on a property register.

Furniture, unless items worth more than £1,000 should be included on the property register rather than on the asset register.


For the management of stocks, refer to the Warehousing chapter.

Read the next section on Procuring assets here.

Download the full section here.


Assets, stock, equipment: definitions

Learn more in the Definition of an asset, Categories of assets and Items not to be managed as assets sections.

Asset procurement

Learn more in the Procuring assets section.

Asset management

Learn more in the Registering, tracking and reporting assets, and filing section

Asset donations

Learn more in the Asset donations section.

Asset disposal plans

Learn more in the Asset disposal section.

Assets ownership

Learn more in the Note on asset management and partnerships section.

Download the whole Assets chapter here.