The following is a list of British universities ordered by their financial endowments, expressed in pounds sterling at fair value.
British charity funds are made up of restricted reserves, which can only be used for specific purposes, and unrestricted reserves, which could be used for any activity within the charity's scope. The statement of recommended practice (SORP) defines endowments as specific funds with both restrictions over the endowments' income and intention from the donors to establish such endowments. In addition, these reserves must either be held indefinitely and cannot be converted into income without permission (known as permanent endowment funds) or could be converted into income at trustees' discretion (known as expendable endowment). Updated SORP guidance published in 2007 prohibits donations with no specific purpose by the donor (unrestricted) and "with no requirement for maintenance of the original capital" from being treated as endowment. While restrictive funds are not considered endowments under the SORP's accounting guidance, institutions sometimes use the term "endowments" broadly to refer to the sum of all funds that generate income for the institution's operation and activities. Figures listed below account for funds defined by the SORP as endowment.
