Read our information on completing Receipts and Payments accounts.
The 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.
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 also 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:
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
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.