Receipts and Payments Accounts Pack (CC16)

For financial years ending on or after 1 April 2009, non-company charities with gross income of £250,000 or less can prepare simpler receipts and payments accounts. For financial years ending before 1 April 2009 there is a lower gross income threshold of £100,000 above which accrual accounts must be prepared.

To assist eligible non-company charities prepare their trustees’ annual report and receipts and payments accounts, we have produced packs that provide templates for these documents. When fully completed these meet the requirements of the law and can be used for submission to the Charity Commission.

The documents in this section are for those charities preparing receipts and payments accounts which include a receipts and payments account and a statement of assets and liabilities.

Charities below the audit threshold who are preparing accruals accounts may use our accruals template packs CC17.

Completion notes are available in PDF format.

The pro forma documents are available:

• in a form for printing out and completing by hand (‘PDF’ format) and
• as Microsoft Excel spreadsheets (for accounts) or word processing files (Microsoft Word .doc format) to download and complete on a computer.

As an alternative to downloading the forms and notes from the internet, we can supply a pack of all the above forms to complete. Trustees can obtain these by:

• Contacting Charity Commission Direct on 0845 300 0218 or
• e-mailing us