Receipts and Payments Work Pack
The Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £100,000 and where there is no requirement within the charity's constitution to prepare accrued accounts and the charity trustees do not wish to do so.
OSCR has designed the work pack to help charities - especially smaller charities - who may not have the resources to employ the services of a professional accountant to prepare annual accounts. The work pack assists charity trustees to fulfil their good governance responsibilities by providing an outline of those areas that must be covered in the Annual Report .
Please click on the links below to read the Receipts and Payments Work Pack documents which are available in word, excel and PDF format:
- Guidance booklet
- Trustees' annual report (appendix 1): Word and PDF
- Accounts templates (appendix 2): Excel and PDF
- Independent Examiner's report (appendix 3): Word and PDF
- Addendum (Please read)
The regulatory requirements for receipts and payments accounts form the basis for the content of the work pack. By using the work pack, charities ensure their accounts comply with regulatory requirements.
The work pack may be applied to a variety of charitable constitutional forms including trusts, membership subscription charities etc but not companies. We have prepared sample accounts to assist you in using the Receipts and Payments Work Pack. Please click on the links below.
- Read a sample Trustees' Annual Report example.
- Read sample accounts: Oscar Burnett Charitable Trust; Crabston Childrens Play Association; Starfish Community Project.
- Read a sample Independent Examiner's Report.
For further information please read the guidance booklet and frequently asked questions or email info@oscr.org.uk
