Financial Transparency

Last updated 11th July 2026 | Link to live document

1. Purpose & Scope

Dragon Gaming exists to run tabletop roleplaying communities for the benefit of our members, not for private profit. As a Community Interest Company (CIC), we are legally locked into that purpose and we believe our finances should be as open as our games tables.

This policy explains how money moves through Dragon Gaming: how Dragon Guild Marks (DGMs) are bought and spent, how guild funds are tracked and reported, how expenses are approved and who can see what. It applies to every guild, every Guild Council and Head Office (HQ).

2. Dragon Guild Marks (DGMs)

DGMs are Dragon Gaming’s pre‑paid token currency. Members buy DGMs through the website and redeem one DGM to attend a game session. This keeps payment simple at the table: no cash, no card readers, just a scan of the Game Master’s QR code or a tap of the “Check-In” button on the website.

• DGMs are purchased in single, 4‑pack, or 12‑pack bundles, or as part of an annual Guild Membership.
• One DGM is deducted automatically when a member checks in to a session.
• Active members can gift a DGM to another active member via the Send/Receive DGM feature.
• DGMs purchased but not yet redeemed remain the member’s property and are tracked as a liability owed to guilds, not as Dragon Gaming income, until the session is actually attended (see section 6, Unallocated Funds).

Each DGM is reported at the £ value in force on the day it is redeemed. That rate is locked into the transaction record permanently, so if the DGM rate changes in future, historic income figures are never rewritten.

3. Guild Treasury: Real‑Time Visibility for Every Council

Every Guild Council has its own live Guild Treasury dashboard, showing every DGM redemption, guild expense, and charitable donation booked against their guild, updated in real time as sessions happen.

• Current balance for the guild, shown at the top of the page at all times.
• A full transaction log: date, description, amount, and running balance, newest first.
• A period filter (This Season, Last Season, This Year, Last Year, or All Time) so Councils can review any stretch of their guild’s history.
• Search by description and filter by transaction type.
• A ▶ Players toggle on each income row, showing exactly which members checked in to generate that income, and at what time.
• One‑click CSV export of the full ledger, for Councils who want to keep their own records or bring figures to a guild meeting.

This is not a summary or a snapshot report requested from HQ. It is the same ledger HQ itself works from, and Councils can open it whenever they like. Nothing about a guild’s own income and spending is hidden from the people running that guild.

4. Guild Expenses

Guild Councils can submit expense requests against their own guild balance directly from the Guild Treasury tab. Every request is reviewed by HQ before it affects the guild’s balance.

Category	Purpose
Equipment / Materials	Rulebooks, dice, maps, terrain, and other physical game resources
Venue / Rent	Costs of hiring or maintaining a space to play in
Refreshments	Tea, coffee, snacks and similar hospitality for sessions
Charitable Donation	Donations made as part of the guild’s community benefit activity
Travel	Reasonable travel costs tied to guild business
Other	Anything not covered above, with a clear description required

Every guild expense moves through a simple, fully logged status: submitted by a Council member, then either approved or rejected by HQ, or withdrawn by the submitter while still pending. A rejected request stays visible on the guild’s ledger with HQ’s note attached, it is never quietly deleted.

5. HQ Treasury: Open to Council on Request

Head Office keeps its own treasury, covering income Dragon Gaming retains centrally (the margin on DGM sales, membership fees), payment processing fees, and HQ’s own running costs. This is company‑level money rather than guild money, but Dragon Gaming is not a closed book: any Guild Council can request to view the HQ Treasury in full.

• Current HQ balance and total gross income, shown together with the same period filters as the Guild Treasury.
• Every transaction type clearly labelled: DGM Sale, Membership, Fee, HQ Expense, and Void.
• Full detail behind every HQ expense: who submitted it, who approved it, the receipt, and the date of each step, expandable in place via an Audit Log toggle on the transaction itself.
• CSV export of the HQ ledger on the same basis as the Guild Treasury.

HQ expenses over a certain size or sensitivity go through a second pair of eyes: the Director who submits an expense cannot also approve it, so review always falls to a different Director.

Voiding an HQ Expense

Mistakes happen. If an approved HQ expense needs to be reversed, for example a duplicate entry or an incorrect amount, it goes through the same two‑person principle as approval:

• A Director requests a void, with a mandatory written reason.
• A different Director must confirm the void before it takes effect.
• Once confirmed, a reversing entry is posted on the original expense date, so the ledger always reflects when the cost was actually incurred, not just when it was corrected.

Nothing is ever quietly edited or deleted. The original expense, the void request, and the confirmation all remain permanently visible in the ledger and the Audit Log.

6. Unallocated Funds: What Dragon Gaming Owes Guilds

When a member buys DGMs, that money sits with Dragon Gaming until the DGM is actually redeemed at a session, at which point it becomes that guild’s income. Until redemption, the money is not Dragon Gaming’s to spend: it is a liability owed to guilds.

The Unallocated Funds view, available to HQ and shared with Councils on request, shows the total number of DGMs currently outstanding across all members, the current £ value of that liability at the prevailing DGM rate, and a player‑by‑player breakdown of DGMs held. This is the clearest single number for understanding Dragon Gaming’s true financial position: healthy guild balances and healthy DGM liability both matter, and neither is hidden from the other.

7. The Audit Log: One Combined History

Every financial decision at Dragon Gaming, at guild level and at HQ level, is recorded permanently and cannot be edited or deleted after the fact. The Audit Log brings all of this together in a single, searchable, chronological view:

• Guild expense and HQ charge state changes: submitted, approved, rejected, withdrawn, acknowledged, and settled.
• HQ direct expense state changes: submitted, approved, rejected, revision requested, resubmitted, void requested, and void confirmed.
• Manual treasury adjustments, always attributed to the Director who made them.

The log can be filtered by source, by action, by who carried it out, and by date range, and is available to HQ at all times and to any Guild Council on request. Nothing about how a financial decision was made, or who made it, is ever hidden.

8. The Annual Report

At the end of each financial year (running July to June, matching Dragon Gaming’s Companies House accounting reference date), HQ produces a company‑level income and expenditure summary: total income by source, total expenditure by category and by guild, and the resulting net position for the year, together with the Unallocated Funds liability shown separately as a footnote rather than folded into the profit and loss figures.

This report can be exported as a CSV of individual line items for the organisation’s accountant, and previous years remain available for comparison. It is the figure set used for Dragon Gaming’s annual accounts and Corporation Tax return.

9. Who Can See What

Role	Visibility
Member	Own DGM balance, purchase history, transfers, and check‑in history
Game Master	Own session attendance
Guild Council	Their own guild’s real‑time Treasury, expense requests, and Audit Log entries; can request HQ Treasury and Unallocated Funds figures
Senior Council	All guilds’ Treasuries, HQ approvals queue, and the full Audit Log
Director	Everything above, plus HQ Treasury, Unallocated Funds, Annual Report, DGM rate configuration, and all settings

Guild Councils are never locked out of their own guild’s numbers, and never able to see another guild’s numbers without HQ or Senior Council permissions. HQ‑level figures are one request away for any Council that wants them.

10. The DGM Rate and Other Configurable Figures

The £ value of a DGM, the payment processing fee structure, and the guild expense category list are all set centrally by HQ and reviewed periodically. Changes to the DGM rate only affect DGMs redeemed after the change takes effect: every past transaction keeps the rate that was in force on the day it happened, so guild history is never retroactively altered.

Any change to the DGM rate is announced to Guild Councils in advance and recorded in the Audit Log.

11. Your Rights and Raising a Concern

Every member can see their own DGM balance, purchase history, and check‑in history at any time via My Account. If anything looks wrong, or you have a question about how a guild’s or Dragon Gaming’s money is being handled, please raise it with your guild’s Guildmaster in the first instance, or contact Head Office directly.

All concerns are taken seriously and handled confidentially.

12. Amendments to This Policy

This policy is maintained by Dragon Gaming Head Office. Any material changes will be communicated to guild members before they take effect. Feedback and questions are always welcome, speak to your Guildmaster or contact Head Office directly.