{"alias":"contentPage","byline":null,"standfirst":null,"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003E\u003Cstrong\u003EPage last reviewed:\u003C/strong\u003E\u003Cspan\u003E March 2026\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003EAs a Trustee, one of your core responsibilities is to make sure finances are well managed and resources are used in the best interests of Scouts. \u0026nbsp;\u003C/p\u003E\n\u003Cp\u003ETo help you, this webpage gives guidance on some of the key things you\u2019ll need to know, including a number of templates or sample documents to help you create annual accounts and Trustees\u2019 reports, and the necessary types of external review \u2013 a key Trustee responsibility when it comes to financial management.\u003C/p\u003E\n\u003Cp\u003EAt the bottom of this page, you\u2019ll also find links to materials on other financial duties, such as setting and monitoring budgets.\u00A0\u003C/p\u003E\n\u003Ch3\u003ELooking after finances as a Trustee\u003C/h3\u003E\n\u003Cp\u003EFor your charity, it\u2019s likely you\u2019ll need an independent audit or examination each year. As a Trustee, you may need to submit your key reports to the charity regulator.\u00A0\u003C/p\u003E\n\u003Cp\u003EIn some cases, there\u2019ll be a financial expert in the Group, District or County, and/or the board may appoint a Trustee treasurer to look after or advise on financial management. Even if there\u2019s someone in this role, the Board as a whole is still responsible for overseeing finances.\u00A0\u003C/p\u003E\n\u003Cp\u003ESome Trustees have a background in finance, and this might seem a bit daunting if you don\u2019t. But don\u2019t worry, there are lots of great materials and learning to help you understand this part of your role. You can also talk with other trustee boards within the Scouts for advice and good practices.\u00A0\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":true,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EReceipts and Payments Accounts are created using a simple form of accounting. It summarises all the money a charity has received and paid via the bank, expense cards and in cash during its financial year.\u003C/p\u003E\n\u003Cp\u003EThe template shows fairly typical income and expenses for Scouts organisations and you can easily adapt the format to suit your needs.\u003C/p\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW140179956 BCX0\u0022\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW140179956 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E\u003Cspan class=\u0022TextRun SCXW242944321 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW242944321 BCX0\u0022\u003EDownload the\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW242944321 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW242944321 BCX0\u0022\u003Eappropriate\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW242944321 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW242944321 BCX0\u0022\u003E\u003Cspan\u003E\u00A0template\u003C/span\u003E\u003Cspan\u003E\u00A0from the\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW242944321 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW242944321 BCX0\u0022\u003Elist at the top of the page.\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW140179956 BCX0\u0022\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW140179956 BCX0\u0022\u003EGroups, Districts and Counties/Areas, where the annual income is equal to or less than \u00A3249,999 in England, Wales, and Scotland, and equal to or less than \u00A3250,000 in Northern Ireland.\u003C/span\u003E\u003C/p\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW128483153 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW128483153 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022 data-ccp-charstyle-defn=\u0022{\u0026quot;ObjectId\u0026quot;:\u0026quot;ac0262f4-8a9e-5820-b908-2d943c5f7113|1\u0026quot;,\u0026quot;ClassId\u0026quot;:1073872969,\u0026quot;Properties\u0026quot;:[201342446,\u0026quot;1\u0026quot;,201342447,\u0026quot;5\u0026quot;,201342448,\u0026quot;1\u0026quot;,201342449,\u0026quot;1\u0026quot;,469777841,\u0026quot;Aptos\u0026quot;,469777842,\u0026quot;Arial\u0026quot;,469777843,\u0026quot;Aptos\u0026quot;,469777844,\u0026quot;Aptos\u0026quot;,201341986,\u0026quot;1\u0026quot;,469769226,\u0026quot;Aptos,Arial\u0026quot;,268442635,\u0026quot;24\u0026quot;,469775450,\u0026quot;normaltextrun\u0026quot;,201340122,\u0026quot;1\u0026quot;,134233614,\u0026quot;true\u0026quot;,469778129,\u0026quot;normaltextrun\u0026quot;,335572020,\u0026quot;1\u0026quot;,469778324,\u0026quot;Default Paragraph Font\u0026quot;]}\u0022\u003EPlease note th\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eese\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u00A0limit\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Es\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u00A0will increase to \u00A3500,000 for the\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Efinancial\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u00A0year\u003C/span\u003E\u003Cspan\u003E 2026/27 for charities in England and Wales.\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW128483153 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW128483153 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003EYou may choose to use\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Ebook\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E-\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Ekeeping software, OSM or spreadsheets to\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Ekeep track of your money\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u00A0(and how you do this is down to you to decide what suits you best)\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E.\u00A0\u003Cspan\u003E\u00A0\u003C/span\u003EThese should then be used to prepare your accounts using the\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW128483153 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW128483153 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eabove templates.\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003C/div\u003E","label":"Keeping track of money"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EAs well as keeping and identifying records throughout the year, each charity needs their process and results examined by an independent person. This check plays a part in maintaining public trust and confidence in charities.\u00A0\u003C/span\u003E\u00A0\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EThere are different types of external verification depending on the level of income and/or on where you are in the UK. Audits are necessary for charities of a certain size and income level. For smaller charities, an Independent Examination must be undertaken.\u202F\u202FFor financial years ending in 2026 for smaller charities this could also be a report by an independent Scrutineer.\u003C/span\u003E\u00A0\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EIf you already know whether you need an Auditor, or an Independent Examiner, (or for 2026 year ends a Scrutineer), we\u2019ve included a few template reports to give you an idea of what kind or report to expect.\u003C/span\u003E\u00A0\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EIf you need more information to find out what type of review you should have, please take a look at our \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EIndependent examination of accounts\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E page, where you\u2019ll find a factsheet called \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EAccounting \u0026amp; Audit Requirements for Group Districts, Counties/Areas \u0026amp; Scottish Regions\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E.\u003C/span\u003E\u00A0\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EScrutineer\u0027s Report to the Trustees\u003C/span\u003E\u00A0\u003C/strong\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EThis template is for the independent Scrutineer of annual accounts for Groups, Districts and Counties/Areas with a total annual income under \u00A324,999 and only those in England and Wales with a financial year ending in 2026.\u003C/span\u003E \u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/ty0hc45n/2019-07-22-lt700005-template-scrutineers-report-to-the-trustees.docx\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EDownload the template for the Scrutineer\u2019s Report to the Trustees\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E.\u003C/span\u003E This template must not be used after the start of your financial year in 2026.\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EIndependent Examiner\u0027s Report to the Trustees\u003C/span\u003E\u00A0\u003C/strong\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW38134461 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW38134461 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022\u003EIn this document, we\u2019ve included explanations and links to guidance on if/when you\u2019ll need an independent examination, and what\u2019s needed in England \u0026amp; Wales, Northern Ireland and Scotland. There are also templates for an Independent Examiner of annual accounts to use.\u003C/span\u003E \u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/bdylbzj5/2024-02-27-lt700006-independent-examiners-report-to-the-trustees.docx\u0022 target=\u0022_blank\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EDownload the template for the Independent Examiner\u0027s Report to the Trustees\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW38134461 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E.\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E","label":"Independent examination"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EAs well as the Annual Accounts, the trustees of registered charities must prepare a Trustees\u2019 Annual Report. In the Trustee\u2019s Annual Report (\u003Ca href=\u0022/por/5b-local-governance-of-groups-districts-and-counties/5b3-constitution-requirement/\u0022 title=\u00225b.3 Constitution - requirement\u0022\u003E\u003Cspan class=\u0022TextRun SCXW208671919 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun CommentStart CommentHighlightPipeRest CommentHighlightRest SCXW208671919 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EPOR\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW208671919 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun CommentHighlightPipeRest SCXW208671919 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003E\u0026nbsp;5\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022TextRun SCXW208671919 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW208671919 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Ca href=\u0022/por/5b-local-governance-of-groups-districts-and-counties/5b3-constitution-requirement/\u0022 title=\u00225b.3 Constitution - requirement\u0022\u003Eb.3.2.2\u003C/a\u003E)\u003C/span\u003E\u003C/span\u003E, there\u2019ll be:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Ean overview of the charity\u2019s activities through the year,\u003C/li\u003E\n\u003Cli\u003Estrategic and operational developments,\u003C/li\u003E\n\u003Cli\u003Ean outline of the governance structure, and\u003C/li\u003E\n\u003Cli\u003Eplans for the next year.\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EIn short, it records the charity\u2019s achievements and tells the part of the story that the numbers can\u2019t. T\u003Cspan class=\u0022TextRun SCXW62967438 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW62967438 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ehis helps the Scout Council understand how the Trustees are\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW62967438 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW62967438 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Emanaging resources on their\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW62967438 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW62967438 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ebehalf.\u00A0\u003Cspan\u003E\u00A0\u003C/span\u003EIt can also help with\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW62967438 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW62967438 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E, for example, grant applications.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003Cp\u003EThere are a few standard and required headings that Trustees must report under. Below, we\u2019ve included a template for Group, District or County/Area Trustees.\u003C/p\u003E\n\u003Cp\u003EIn the template, there are sample policies and wording.\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW9661480 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EFor more guidance\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW9661480 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW9661480 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eon completing the templates and report\u003Cspan\u003E \u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW9661480 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW9661480 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Esee the \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/the-trustees-annual-report/\u0022 title=\u0022The Trustees\u2019 Annual Report\u0022\u003ETrustee Annual Report Guide\u003C/a\u003E.\u003Cspan\u003E\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E","label":"Annual reporting"}]},{"type":"Plain","cta":"","body":"\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW196419666 BCX0\u0022\u003EIf you\u2019d like more in-depth guidance on accounts, audits (or other independent reviews) and reporting, please visit our \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW196419666 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun Underlined SCXW196419666 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW196419666 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EIndependent examination of accounts\u003C/span\u003E\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW196419666 BCX0\u0022\u003E page, where you\u2019ll find a factsheet called \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW196419666 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun Underlined SCXW196419666 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW196419666 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EAccounting \u0026amp; Audit Requirements for Group Districts, Counties/Areas \u0026amp; Scottish Regions\u003C/span\u003E\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW196419666 BCX0\u0022\u003E and links to the templates above.\u003C/span\u003E\u003C/p\u003E","link":null,"colour":"#0061ce","title":"","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Cdiv class=\u0022OutlineElement Ltr SCXW101196317 BCX0\u0022\u003E\n\u003Ch3 class=\u0022Paragraph SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003EUseful resources on other financial duties\u003C/span\u003E\u003C/h3\u003E\n\u003Cp class=\u0022Paragraph SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003EIf you\u2019d like resources on to day-to-day financial management and board oversight, we highly recommend you check the guidance from the charity regulator, for example GOV.UK on\u0026nbsp;\u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.gov.uk/guidance/managing-charity-finances\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EManaging Charity Finances\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E.\u003C/span\u003E\u0026nbsp;\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003E\u003C/span\u003E\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW101196317 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003EThe National Council for Voluntary Organisations (NCVO) also has great advice on \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.ncvo.org.uk/help-and-guidance/running-a-charity/financial-management/#/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EFinancial Management\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003E, \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.ncvo.org.uk/help-and-guidance/running-a-charity/financial-management/planning-and-budgeting/#/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EPlanning and Budgeting\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003E, \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.ncvo.org.uk/help-and-guidance/running-a-charity/financial-management/processes-procedures-and-controls/record-keeping-and-accounting/#/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003ERecord-keeping and Accounting\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022\u003E and \u003C/span\u003E\u003Ca rel=\u0022noreferrer noopener\u0022 href=\u0022https://www.ncvo.org.uk/help-and-guidance/running-a-charity/financial-management/planning-and-budgeting/budgeting-cashflows/#/\u0022 target=\u0022_blank\u0022 class=\u0022Hyperlink SCXW101196317 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003EBudgeting and Cash flows\u003C/span\u003E\u003C/a\u003E\u003Cspan class=\u0022NormalTextRun SCXW101196317 BCX0\u0022 data-ccp-charstyle=\u0022Hyperlink\u0022\u003E.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E","gtmId":"","gtmClass":""}]},{"items":[{"type":"Promo","cta":"","body":"\u003Cp\u003EIf you already know which template and sample documents you\u0027re looking for, here\u0027s a list for easy access.\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/gthbkvau/2024-10-08-lt700002-templates-receipts-and-payments-single-fund.xlsx\u0022 target=\u0022_blank\u0022\u003ESample for Receipts and Payments Account Single Fund\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/xr4d1ddh/2024-10-08-lt700003-templates-receipts-and-payments-multi-fund.xlsx\u0022 target=\u0022_blank\u0022\u003ESample for Receipts and Payments Accounts Multi Fund\u0026nbsp;\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/kiadzepy/2026-march-lt700002-templates-receipts-and-payments-single-fund.xlsx\u0022 target=\u0022_blank\u0022\u003ESample for the Receipts and Payments Accounts Single Fund from 2026/27\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/i5ph2hi3/2026-march-lt700003-templates-receipts-and-payments-multi-fund.xlsx\u0022 target=\u0022_blank\u0022\u003ESample for the Receipts and Payments Accounts Multi Fund from 2026/27\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/ty0hc45n/2019-07-22-lt700005-template-scrutineers-report-to-the-trustees.docx\u0022 target=\u0022_blank\u0022\u003ETemplate for the Scrutineer\u2019s Report to the Trustees\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/bdylbzj5/2024-02-27-lt700006-independent-examiners-report-to-the-trustees.docx\u0022 target=\u0022_blank\u0022\u003ETemplate for the Independent Examiner\u0027s Report to the Trustees\u003C/a\u003E\u003C/li\u003E\n\u003Cli\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://cms.scouts.org.uk/media/zxhii3p5/tar-template-2026v11.docx\u0022 target=\u0022_blank\u0022\u003ETemplate for the Trustees\u2019 Annual Report\u003C/a\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022/media/zbqjod0r/2024-09-14-lt700001-template-trustees-annual-report-excel.xlsx\u0022 target=\u0022_blank\u0022\u003E\u003C/a\u003E\u003C/li\u003E\n\u003C/ul\u003E","link":null,"colour":"#f1f1f1","title":"Quick list of templates and sample document found on this 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