Progressive, Proportionate and Preventative

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Receipts and Payments Accounts

Our Receipts and Payments Work Pack applies to all non-company charities whose gross annual income is less than £250,000 (£100,000 for periods starting before 1 April 2011) and where there is no requirement within the charity's constitution or by funders to prepare accrued accounts.

Please click on the links below to read the Receipts and Payments Work Pack documents which are available in word, excel and PDF format:

The work pack may be applied to a variety of legal forms such as trusts, unincorporated associations, membership subscription charities etc,  but not companies.

For further information please read our Frequently Asked Questions or email us at

Needing some more advice on creating a Trustees' annual report? In February 2017, our Head of Professional Advice & Intelligence, Laura Anderson, wrote this blog.