{"subTitle":"","backgroundImage":{"url":null,"caption":null,"type":null,"size":0,"width":0,"height":0,"altText":null},"backgroundColour":null,"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EThis guidance reflects the Charity Statement of Recommended Practice (SORP) and guidance of the charity regulators. It should be read in conjunction with the requirements of POR Chapter \u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/#\u0022 title=\u00225a. Charity obligations for Groups, Districts, Counties\u0022 data-anchor=\u0022#\u0022\u003E5a \u003C/a\u003Eand \u003Ca href=\u0022/por/5e-local-finance-of-groups-districts-and-counties/\u0022 title=\u00225e. Local finance of Groups, Districts and Counties\u0022\u003E5e\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003E\u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/#\u0022 title=\u00225a. Charity obligations for Groups, Districts, Counties\u0022 data-anchor=\u0022#\u0022\u003E\u003C/a\u003EThe SORP determines how Charities\u2019 accounts are presented. This includes such areas as the layout of the Statement of Financial Activities and of the Balance Sheet, how to account for charitable activities undertaken, support costs and governance costs. They also determine the contents of the Trustees\u2019 Annual Report for the year. Related specimen reports and accounts, are available on www.scouts.org.uk.\u003C/p\u003E\n\u003Cp\u003EThe regulatory and legislative background slightly difference in England \u0026amp; Wales, Scotland and Northern Ireland (The Charity Commission for England \u0026amp; Wales, the Office of the Scottish Charity Regulator (OSCR) and The Charity Commissioner for Northern Ireland). Whilst every effort has been taken to include information from all three regulators, please check the relevant websites for the official regulator guidance documents\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/organisations/charity-commission\u0022 target=\u0022_blank\u0022\u003EEngland \u0026amp; Wales\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/\u0022 target=\u0022_blank\u0022 title=\u0022OSCR website\u0022\u003EScotland\u0026nbsp;\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/\u0022 target=\u0022_blank\u0022 title=\u0022Charity Commission northern ireland\u0022\u003ENorthern Ireland\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003ENote:\u003C/strong\u003E Whilst it is a requirement in Northern Ireland that all Groups, Districts and Counties are registered with the Charity Commission for Northern Ireland, in England \u0026amp; Wales and Scotland Groups, Districts, Counties/Areas/Regions do not need to be registered unless certain criteria, set by the relevant regulator, are met. Whether a registered charity or not, the guidance and rules within this factsheet should still be followed except where there is reference to sending items to the regulator.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"RichTextBlock","content":"\u003Ch3\u003EType of Accounts\u003C/h3\u003E\n\u003Cp\u003ESubject to the rules in POR, the Trustees of each Group, District or County/Area/Region will also have to decide whether they prepare accounts on the Receipts and Payments or the Accruals basis.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIt is important to understand that the law requires accounts to be produced for a charity as a whole and this will be the entire Group, District or County/Area/Region, not individual Sections. The accounts must consolidate all the activities carried on in the name of the Group, District or County/Area/Region. Ensuring that this is done is the responsibility of the Group, District or County/Area/Region Treasurer who may have to obtain information from other people who may keep financial records for individual Sections.\u003C/p\u003E\n\u003Cp\u003ETo enable the Treasurer to obtain financial information and the Trustees to have oversight of accounts\u00A0POR requires all bank accounts to be in the name of the Group, District or County/Area/Region and that the Treasurer should be a signatory to the bank/other accounts held \u003Cstrong\u003E(POR and the charity regulators require that a minimum of two persons must sign all cheques)\u003C/strong\u003E. Failure to comply with these requirements could prejudice the position of all Trustees as they have a joint responsibility.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":true,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EIt is expected that most Districts and Groups with gross income in the year below \u00A3250,000 will choose the Receipts and Payments basis.\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 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 SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Eese\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u0026nbsp;limit\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Es\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u0026nbsp;will increase to \u00A3500,000 for the\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003Efinancial\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW125589029 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW125589029 BCX0\u0022 data-ccp-charstyle=\u0022normaltextrun\u0022\u003E\u003Cspan\u003E\u0026nbsp;year\u003C/span\u003E\u003Cspan\u003E 2026/27 for charities in England and Wales.\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EIf a Group or District had straightforward activities, e.g. it does not operate a Campsite, a Scout Shop or hold regular Gang Shows, it should consider using one of the specimen accounts in producing their annual accounts.\u003C/p\u003E\n\u003Cp\u003EIf the accounts of the Group or District are more complex, the specimen accounts may need to be amplified. One way of doing this, without rewriting the whole specimen accounts, would be to insert additional narrative in the Specimen Trustee\u2019s Annual Report and additional sheets in the spreadsheet where these are necessary to include all the information required.\u003C/p\u003E\n\u003Cp\u003EIf the Group or District has a subsidiary company or charity or if it has any arrangement under which it shares the running of an activity with another organisation, this must be explained in the accounts. The notes to the accounts should include the terms of the agreement, a summary of the accounts of the joint activity and a note if the auditor or examiner\u0027s report has been qualified. It is considered that the specimen Receipts and Payments Accounts formats should be suitable for use by joint Scout/Guide Groups.\u003C/p\u003E","label":"a) Receipts and Payments Accounts"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EBased on historic experience most Counties/Areas/Regions are compelled, or choose, to follow the Accruals Accounts basis. In addition, Districts and Groups with high levels of income or particularly complex operations may opt for the Accruals Accounts basis.\u003C/p\u003E\n\u003Cp\u003EIf the Group, District or County/Area/Region has a subsidiary company or charity or if it has any arrangement under which it shares the running of an activity with another organisation, this must be explained in the accounts. An activity would include, e.g. running a building or a campsite. The SORP explains how this should be shown in Accruals Accounts. The Charity Commission for England and Wales and OSCR has detailed guidance on Accrual Accounts and SORP that must be followed. More \u003Ca rel=\u0022noopener\u0022 href=\u0022http://www.charitysorp.org\u0022 target=\u0022_blank\u0022 title=\u0022Charity Sorp website\u0022\u003Einformation can be found online.\u003C/a\u003E\u003C/p\u003E","label":"b) Accruals Accounts"}]}]},{"items":[]}],"config":null}]},"sections":[{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Ch3\u003EExternal Examination\u003C/h3\u003E\n\u003Cp\u003EDetailed information and requirements are set out in POR Chapter \u003Ca href=\u0022/por/5a-charity-obligations-for-groups-districts-counties/#\u0022 title=\u00225a. Charity obligations for Groups, Districts, Counties\u0022 data-anchor=\u0022#\u0022\u003E5a,\u003C/a\u003E which the Trustees must consider.\u00A0\u003C/p\u003E\n\u003Cp\u003EA specimen Scrutineer\u2019s Report and a specimen Independent Examiner\u2019s Report are available to \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and Reporting\u0022\u003Edownload from the Accounting and Reporting page.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003ENote, Scrutineers may only be appointed up to financial year ends ending in 2026, and the Scrutineers Report be used. Thereafter only Independent Examiners or Auditors can be appointed and those reports used.\u00A0\u003C/p\u003E\n\u003Cp\u003EIf the Independent Examiner has any difficulty with the wording of the specimen report and the work required, they will need to discuss this matter with the Treasurer. Detailed guidance to support the Independent Examiner is also available from the Charity Commission for England \u0026amp; Wales, OSCR and the Charity Commission for Northern Ireland.\u003C/p\u003E\n\u003Cp\u003EThe specimen Scrutineer\u0027s Report must not be changed unless a qualification of the report is considered necessary.\u003C/p\u003E\n\u003Cp\u003EThe Scrutineer must be suitably independent from the Group, District County/Area/Region on which the report is to be made. For an explanation of suitably independent see:\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31\u0022 target=\u0022_blank\u0022 title=\u0022Independent examination of charity accounts: guidance for trustees (CC31)\u0022\u003EEngland \u0026amp; Wales\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/guidance-and-forms/a-guide-to-charity-accounts-part-1-the-overview/section-4-appointment-rights-and-duties-of-the-external-scrutineer/\u0022 target=\u0022_blank\u0022 title=\u0022Section 4 Appointment, rights and duties of the external scrutineer\u0022\u003EScotland\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/\u0022 target=\u0022_blank\u0022 title=\u0022Northern Ireland Charity Commissioner\u0022\u003ENorthern Ireland\u003C/a\u003E\u003C/p\u003E","gtmId":"","gtmClass":""}]},{"items":[{"type":"Promo","cta":"Download the relevant forms","body":"\u003Cp\u003EDownload a specimen Scrutineer\u2019s Report and a specimen Independent Examiner\u2019s Report from the Accounting and Reporting page of our website.\u003C/p\u003E","link":{"name":"Accounting and Reporting","id":null,"url":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/","newWindow":false,"target":null},"colour":"#0061ce","title":"Templates and Forms","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":null,"next":{"link":"/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/","title":"The Trustees\u2019 Annual Report"},"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/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/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","id":47241,"nodeName":"Audit and examination","title":"Audit and examination","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"Audit and examination","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0MSJ9","canonicalUrl":"https://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/audit-and-examination/"},{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EThese comments cover both Receipts and Payments and Accruals Accounts\u003C/p\u003E\n\u003Ch4\u003EOverview\u003C/h4\u003E\n\u003Cp\u003EThe trustees are required to produce a report to accompany each set of accounts. The information to be given is outlined in the Trustees\u2019 Annual Report template.\u003Cbr\u003EOne of the key areas in SORP is the Trustee\u2019s Annual report.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003EThe Trustees\u2019 Annual Report template uses the following headings and it is recommended that these are used by all Scout Group, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cdiv class=\u0022SCXW258825215 BCX0\u0022\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 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SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00225\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EPlans for future period\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003Es\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00226\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EReference and administration details\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022ListContainerWrapper SCXW258825215 BCX0\u0022\u003E\n\u003Cul class=\u0022BulletListStyle1 SCXW258825215 BCX0\u0022\u003E\n\u003Cli class=\u0022OutlineElement Ltr SCXW258825215 BCX0\u0022 aria-setsize=\u0022-1\u0022 data-leveltext=\u0022\uF0B7\u0022 data-font=\u0022Symbol\u0022 data-listid=\u00226\u0022 data-list-defn-props=\u0022{\u0026quot;335552541\u0026quot;:1,\u0026quot;335559685\u0026quot;:720,\u0026quot;335559991\u0026quot;:360,\u0026quot;469769226\u0026quot;:\u0026quot;Symbol\u0026quot;,\u0026quot;469769242\u0026quot;:[8226],\u0026quot;469777803\u0026quot;:\u0026quot;left\u0026quot;,\u0026quot;469777804\u0026quot;:\u0026quot;\uF0B7\u0026quot;,\u0026quot;469777815\u0026quot;:\u0026quot;multilevel\u0026quot;}\u0022 data-aria-posinset=\u00227\u0022 data-aria-level=\u00221\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW258825215 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW258825215 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW258825215 BCX0\u0022\u003EDeclaration\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/li\u003E\n\u003C/ul\u003E\n\u003C/div\u003E\n\u003C/div\u003E\n\u003Cp\u003EThe Trustees\u2019 Annual Report template also includes specimen policies, paragraphs and notes e.g. reserves policy, public benefit statement. Some of these are likely to be common to nearly all Groups, Districts and Counties/Areas/Regions. So long as they are consistent with local circumstance they are considered good practice. However, where local circumstances and policies differ from these specimens, the specimens will need to be replaced by more appropriate policies, paragraphs and notes.\u0026nbsp;\u003C/p\u003E\n\u003Cp\u003E\u003Cspan style=\u0022text-decoration: underline;\u0022\u003E\u003Cstrong\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003EPlease remember to\u0026nbsp;delete the\u0026nbsp;\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003Especimen wording\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;from your report\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;if it is not\u0026nbsp;required\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun Underlined SCXW202232297 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E\u0026nbsp;or\u0026nbsp;appropriate\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW202232297 BCX0\u0022 data-ccp-charstyle=\u0022Strong\u0022\u003E!\u003C/span\u003E\u0026nbsp;\u003C/strong\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u0026nbsp;\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":false,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe paragraph on objects and the public benefit statement should be common to all Groups, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cp\u003EMany of the activities undertaken to achieve these objects will also be common, although the focus might change from Group to Group, District to District etc and an example of how this may be described is found in the\u0026nbsp;\u003Ca rel=\u0022noopener\u0022 href=\u0022https://prod-cms.scouts.org.uk/media/zxhii3p5/tar-template-2026v11.docx\u0022 target=\u0022_blank\u0022 title=\u0022Trustees annual report template\u0022\u003ETrustees\u2019 Annual Report template\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EThe SORP is asking you to provide summary information on your main activities, including fundraising activities, not on every activity undertaken. Similarly, the SORP expects there to be some correlation between the narrative in this section and the analysis of your receipts and payments or income and expenditure i.e. If you include narrative on bag packing at your local supermarket as one of your main fundraising activities it would be logical to include this as one of the analysis headings in the fundraising section of your receipts and payments account.\u003C/p\u003E\n\u003Cp\u003EIf the Group, District or County/Area/Region makes grants, the policy that determines how they are chosen should be set out.\u003C/p\u003E","label":"Section A \u2013 Objectives and activities"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EHow successful or otherwise were the activities that you have detailed above and why did they succeed or fail i.e. if you had a plan to open a new Beaver Colony and in \u003Cspan class=\u0022TextRun SCXW36340881 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW36340881 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u201CObjectives and activities\u201D\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW36340881 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003Eyou have commented on some of the activities in relation to this plan, then in this section state whether the plan was successful or otherwise and why it succeeded or failed.\u003C/p\u003E\n\u003Cp\u003EThis part should be a summary of the Group\u2019s/District\u2019s/County/Area\u2019s activities and not a full blow by blow account of the year for each Section of a Group or each sub-committee that has been formed.\u003C/p\u003E","label":"Section B \u2013 Achievements and Performance"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe Charity Commission for England \u0026amp; Wales and OSCR requires every charity to have a Reserves Policy.\u003C/p\u003E\n\u003Cp\u003EA specimen policy has been drafted. This will need to be adapted and appropriate to meet your local circumstance.\u0026nbsp;\u003C/p\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW257859698 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW257859698 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EYou should\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eprovide information on your current re\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eserves and why these are higher or lower than the amount you\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ebelieve you need to hold.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW257859698 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW257859698 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EIf the\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW257859698 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW257859698 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EGroup, District or County/Area/Region holds any reserves for designated purposes these should be described.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/p\u003E\n\u003C/div\u003E\n\u003Cp\u003EIf the Group, District or County/Area/Region holds investments, the policy that determines how the investments are chosen should be set out \u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003Eas should the performance of these\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Einvestments\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E.\u00A0\u003Cspan\u003E\u00A0\u003C/span\u003ESpecimen polices have been drafted, which should be amended as\u003Cspan\u003E\u00A0\u003C/span\u003Eappro\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Epriate\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E.\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022TextRun SCXW60942144 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeTextDeletion TrackChangeHoverSelectHighlightRed SCXW60942144 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan class=\u0022TextRun SCXW13953305 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW13953305 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EYour\u003Cspan\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW13953305 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun TrackChangeHoverSelectHighlightRed SCXW13953305 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Eprincipal risks and how you are managing them should come from your Risk Register and risk management processes.\u003C/span\u003E\u003C/span\u003E\u00A0\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E","label":"Section C \u2013 Financial Review"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EMany of the paragraphs in this section will be common to nearly all Groups, Districts and Counties/Areas/Regions.\u003C/p\u003E\n\u003Cp\u003EAlthough the statement about risk and internal control is only a legal requirement for charities with gross income exceeding \u00A3250,000 in the year (\u00A3500,000 from the\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Efinancial year\u003Cspan\u003E 2026/27 onwards),\u0026nbsp;\u003C/span\u003Eit would be good practice to include for all charities.\u003C/p\u003E","label":"Section D \u2013 Structure, governance and management"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EThe plans for the future year are the start of the trustees\u2019 reporting cycle and have a strong link with the information you will report in\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW105088236 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003EObjectives and Achievements\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E\u003Cspan\u003E in a year\u2019s time i.e. if in the coming year you plan to open a new Cub Pack you should include such plans here.\u003C/span\u003E\u003C/span\u003E\u003C/p\u003E\n\u003Cp\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003ENext year in your Trustees\u2019 Annual Report you should include\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022NormalTextRun SCXW105088236 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003Ethe activities you conducted in relation to this plan and how successful or otherwise you were.\u003C/span\u003E\u0026nbsp;\u003C/p\u003E","label":"Section E \u2013 Plans for future period"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EYour Registration Number with The Scout Association should always be shown alongside the charity name. Charities registered with the Charity Commission for England \u0026amp; Wales, OSCR or the Charity Commission for Northern Ireland, must also show its charity registration number on all documentation (not just the Annual Report) as well. The charity\u2019s principal address should be given.\u003C/p\u003E\n\u003Cp\u003EThe names of all Trustees must be shown and where they have not served throughout the year the date of their appointment or resignation must be given. If any trustees are members of sub-committees this should be noted by their names e.g. Chair of the Fundraising Sub-committee.\u003C/p\u003E\n\u003Cp\u003EOther advisers are people like bankers, scrutineers/external examiners/auditors, surveyors, solicitors.\u003C/p\u003E","label":"Section F \u2013 Reference and administration data"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EIn all cases the report must be dated and signed by one or more (preferably two) of the charity Trustees, who must have been authorised to do so by a majority of the Trustees.\u003C/p\u003E","label":"Section G \u2013 Declaration"}]}]},{"items":[]}],"config":null}]},"prev":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},"next":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/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/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/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/","id":47242,"nodeName":"The Trustees\u2019 Annual Report","title":"The Trustees\u2019 Annual Report","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"The Trustees\u2019 Annual Report","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0MiJ9","canonicalUrl":"https://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/the-trustees-annual-report/"},{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EReceipts and Payments Accounts cannot be prepared if your income exceeds \u00A3250,000. For accounting periods starting on or after 1st January 2026 this threshold will increase to \u00A3500,000 for charities in England and Wales.\u003C/p\u003E\n\u003Cp\u003EThe following comments relate to the specimen Receipts and Payments Accounts. They cover both the single fund version and the multi fund version \u2013 this is where the charity has Restricted Funds and/or Endowment Funds as well as Unrestricted Funds (also known as general fund). If only unrestricted funds exists, the single fund version should be used and some of the following comments do not apply.\u003C/p\u003E\n\u003Cp\u003ESpecimen Receipts and Payments Accounts for both single funds and multi funds accompany this guidance. These specimens are available to download as Excel files from the \u003Ca href=\u0022/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/\u0022 title=\u0022Accounting and Reporting\u0022\u003EAccounting and Reporting page of our website\u003C/a\u003E or can be requested by email from the Scout Support Centre \u003Ca rel=\u0022noopener\u0022 href=\u0022mailto:support@scouts.org.uk\u0022 target=\u0022_blank\u0022 title=\u0022Support Centre email\u0022\u003Esupport@scouts.org.uk\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EThe specimens are based on those issued by the Charity Commission for England \u0026amp; Wales, OSCR and the Charity Commission for Northern Ireland. They cover the receipts and payments, assets and liabilities that occur in most Scout Groups and Districts.\u003C/p\u003E\n\u003Cp\u003EThe Charity Commission for England \u0026amp; Wales\u2019 own specimens are issued in both an Excel and PDF format and accompanying guidance notes can be obtained from \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/collections/receipts-and-payments-accounts-pack-cc16\u0022 target=\u0022_blank\u0022 title=\u0022Receipts and payments accounts pack (CC16)\u0022\u003Ethe GOV website\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EThe Office of the Scottish Charity Regulator\u2019s own specimens are issued in both an Excel and PDF format and accompanying guidance notes can be obtained \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/charities/managing-your-charity/charity-accounting/receipts-and-payments-accounts\u0022 target=\u0022_blank\u0022 title=\u0022OSCR website\u0022\u003Efrom the OSCR website\u003C/a\u003E.\u003C/p\u003E\n\u003Cp\u003EThe Charity Commission for Northern Ireland\u2019s own specimens are issued in both an Excel and PDF format and accompanying guidance notes can be obtained from \u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.charitycommissionni.org.uk/manage-your-charity/annual-reporting/accounting-and-reporting-essentials/\u0022 target=\u0022_blank\u0022 title=\u0022Charity Commission website\u0022\u003ECharity Commission website\u003C/a\u003E.\u003C/p\u003E","gtmId":"","gtmClass":""},{"gridType":"accordion","gtmId":"","gtmClass":"","showExpand":false,"items":[{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThere are up to four columns (in the multi fund version) in which figures can be entered.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EUnrestricted (or General) Funds:\u003C/strong\u003E These are funds that the charity trustees may spend in accordance with its constitution.\u003C/p\u003E\n\u003Cp\u003EThere is another type of Fund known as a \u003Cstrong\u003EDesignated Fund.\u003C/strong\u003E This type of Fund arises when the trustees decide to set some of the Unrestricted Funds aside for a special purpose. It continues to be part of Unrestricted Funds and so no separate column is provided.\u003C/p\u003E\n\u003Cp\u003EIf a Group, District or County/Area/Region has a Designated Fund and wishes to give details in the accounts, this can be done:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003Eby description given in the Trustees\u0027 Annual Report\u003C/li\u003E\n\u003Cli\u003Eby a note attached to the accounts\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003E\u003Cstrong\u003ERestricted Funds:\u003C/strong\u003E These are funds \u003Cspan class=\u0022NormalTextRun SCXW77851929 BCX0\u0022 data-ccp-parastyle=\u0022Normal (Web)\u0022\u003E(other than Endowment Funds \u2013 see below) \u003C/span\u003Ewhere the trustees are bound by conditions that have either been imposed by donors, or by the terms of an appeal. Therefore the fund can only be spent in line with the restriction. It is important that these funds are kept separate from both the Unrestricted Funds and the Endowment Funds and therefore a separate column is provided.\u003C/p\u003E\n\u003Cp\u003E\u003Cstrong\u003EEndowment Funds:\u003C/strong\u003E These are funds that the trustees are unable to currently spend. Often the funds can only be spent once specified conditions have been met and in many instances they have to be held indefinitely. It is important that these funds are kept separate from both the Unrestricted Funds and the Restricted Funds and therefore a separate column is provided.\u003C/p\u003E\n\u003Cp\u003EFrom\u0026nbsp;financial years\u0026nbsp;starting in 2026, charities (including Groups, Districts, Counties / Regions / Areas) need to show their income and expenses (receipts and payments) in full \u2014 not just the difference between them.\u202F This includes membership fees. \u0026nbsp;For further information see\u0026nbsp;the\u003Cspan class=\u0022x_x_Apple-converted-space\u0022\u003E\u0026nbsp;\u003C/span\u003E\u003Ca id=\u0022OWA1bb600be-61d3-91b1-447c-c5c33e174b92\u0022 href=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/trustee-boards/tools-to-support-trustee-boards/updates-for-trustee-boards/#AccountingforReceiptsandPayments\u0022 title=\u0022https://www.scouts.org.uk/volunteers/running-things-locally/trustee-boards/tools-to-support-trustee-boards/updates-for-trustee-boards/#AccountingforReceiptsandPayments\u0022 class=\u0022x_x_OWAAutoLink\u0022 data-auth=\u0022NotApplicable\u0022 data-linkindex=\u002217\u0022\u003Eguidance\u0026nbsp;here.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003EThe \u003Cstrong\u003ETotal\u003C/strong\u003E column adds Unrestricted, Restricted and Endowment Funds together.\u003Cbr\u003EThe \u003Cstrong\u003Eprevious year\u0027s\u003C/strong\u003E figures are only shown in total.\u003C/p\u003E\n\u003Cp\u003EWhere the template has the term \u2018Detail\u2019, please replace this with a very brief description of the activity you have undertaken. For example, under Fundraising describe your main fundraising activities e.g. bag packing.\u003C/p\u003E\n\u003Cp\u003ESORP asks charities to develop their own classifications that best describe their principal charitable activities. The Finance Sub-Committee of The Scout Association has discussed suitable headings and recommends that Districts, Counties/Areas/Regions use some or all (as appropriate) of the following four headings:\u003C/p\u003E\n\u003Cul\u003E\n\u003Cli\u003EYouth Programme and Activities\u003C/li\u003E\n\u003Cli\u003EAdult Support and Training\u003C/li\u003E\n\u003Cli\u003EDevelopment of Scouting\u003C/li\u003E\n\u003Cli\u003ESupport and Services to the Movement\u003C/li\u003E\n\u003C/ul\u003E\n\u003Cp\u003EThis SORP requirement does not need to be followed when preparing Receipts and Payments Accounts. However, the Finance Sub-Committee still recommends that, where appropriate, these headings should be followed for Receipts and Payments Accounts. (The template Receipts and Payments Accounts only include \u2018Youth Programme and Activities\u2019 and \u2018Adult Support and Training\u2019 since for most charities these are the two that historically are appropriate)\u003C/p\u003E\n\u003Cp\u003EThe line \u003Cstrong\u003E\u0022transfers between funds\u0022\u003C/strong\u003E will only be used if the trustees have decided it is proper to make a transfer. This could happen, e.g. if the restriction on a restricted fund ends and the fund becomes available for general purposes.\u003C/p\u003E\n\u003Cp\u003EThe amount(s) of\u003Cstrong\u003E Cash funds this year end\u003C/strong\u003E should agree with the Sub Total(s) of Cash funds shown on the Statement of Assets \u0026amp; Liabilities.\u003C/p\u003E","label":"Receipts and Payments Accounts"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe values of monetary assets and liabilities have to be shown but some non-monetary assets may just be described. In this case, as well as a description of the assets, information about their age, original cost and current value should be given. It will be helpful to indicate the value of all assets and the Trustees\u0027 view of the estimated market or insured value may be a helpful guide.\u003C/p\u003E","label":"Statement of Assets \u0026 Liabilities"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cdiv class=\u0022OutlineElement Ltr SCXW210249838 BCX0\u0022\u003E\u003C/div\u003E\n\u003Cdiv class=\u0022OutlineElement Ltr SCXW210249838 BCX0\u0022\u003E\n\u003Cp class=\u0022Paragraph SCXW210249838 BCX0\u0022\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003EContingent liabilities and future obligations\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003E, if you have any,\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003E\u003Cspan\u003E\u0026nbsp;should be described\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003E\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003Ein a separate note\u003Cspan\u003E\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003Ethat\u003Cspan\u003E\u0026nbsp;\u003C/span\u003Eaccompanies\u003Cspan\u003E\u0026nbsp;the\u0026nbsp;\u003C/span\u003E\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003Eaccounts\u003C/span\u003E\u003C/span\u003E\u003Cspan class=\u0022TextRun SCXW210249838 BCX0\u0022 lang=\u0022EN-GB\u0022 data-contrast=\u0022none\u0022\u003E\u003Cspan class=\u0022NormalTextRun SCXW210249838 BCX0\u0022\u003E. These would include any disputed legal claims against the charity and future rent payments, which are not yet due. An example of this might be \u0022Rent payable in the future \u00A3500 pa for remainder of lease \u2013 5 years\u0022.\u003C/span\u003E\u003C/span\u003E\u0026nbsp;\u003C/p\u003E\n\u003C/div\u003E","label":"Contingent liabilities and future obligations"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EIt is often not necessary to provide notes with Receipts and Payments Accounts and no space is included for these. However, they should be provided if they increase the reader\u2019s understanding of the accounts.\u003Cbr /\u003EIf there are related party transactions, Trustee\u2019s remuneration or significant non-monetary resources, these should always be explained.\u003C/p\u003E","label":"Notes to the Accounts"},{"gridType":"accordionItem","gtmId":"","gtmClass":"","body":"\u003Cp\u003EThe accounts should be approved by the trustees and signed on their behalf; each should receive a copy even if they cannot attend the meeting where the accounts are approved.\u003C/p\u003E","label":"Approving the Accounts"}]}]},{"items":[{"type":"Promo","cta":"Download the files","body":"\u003Cp\u003ESpecimen Receipts and Payments Accounts for both single funds and multi funds accompany this guidance. Download them from the Accounting and Reporting section of our website.\u003C/p\u003E","link":{"name":"Accounting and Reporting","id":null,"url":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/","newWindow":false,"target":null},"colour":"#0061ce","title":"Templates","image":null,"imageFocus":"","imageId":0,"imageKey":"00000000-0000-0000-0000-000000000000","imageCrop":"","gridType":"card","gtmId":"","gtmClass":""}]}],"config":null}]},"prev":{"link":"/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/","title":"The Trustees\u2019 Annual Report"},"next":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"},"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/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/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","id":47243,"nodeName":"Receipts \u0026 Payments Accounts","title":"Receipts \u0026 Payments Accounts","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"Receipts \u0026 Payments Accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0MyJ9","canonicalUrl":"https://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/receipts-payments-accounts/"},{"content":{"layouts":[{"type":"sidebar","areas":[{"items":[{"gridType":"RichTextBlock","content":"\u003Cp\u003EIn accordance with the Statement of Recommended Practice (SORP), Accruals Accounts must be completed for all charities with gross income over \u00A3250,000. Up to that level \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/receipts-payments-accounts/\u0022 title=\u0022Receipts \u0026amp; Payments Accounts\u0022\u003EReceipts and Payments Accounts\u003C/a\u003E can be completed.\u202FFor accounting periods starting on or after 1st January 2026 this threshold will increase to \u00A3500,000 for charities in England and Wales.\u003C/p\u003E\n\u003Cp\u003EWhen compiling accrual accounts, the information provided by The Charity Commission for England and Wales and OSCR must be followed.\u0026nbsp;\u003Ca rel=\u0022noopener\u0022 href=\u0022http://www.charitysorp.org/\u0022 target=\u0022_blank\u0022 title=\u0022Charity Sorp website\u0022\u003EThis information can be found online.\u003C/a\u003E\u003C/p\u003E\n\u003Cp\u003EIf you require further help you can approach the District or County/Area/Region Treasurer or the Scout Support Centre.\u003C/p\u003E\n\u003Cp\u003EThe Charity Commission for England \u0026amp; Wales, OSCR and the Charity Commission for Northern Ireland issue a number of helpful publications. These can be downloaded from the relevant site listed below:\u003C/p\u003E\n\u003Cp\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.gov.uk/government/organisations/charity-commission\u0022 target=\u0022_blank\u0022\u003EEngland \u0026amp; Wales\u003C/a\u003E\u003Cbr\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022https://www.oscr.org.uk/\u0022 target=\u0022_blank\u0022 title=\u0022OSCR website\u0022\u003EScotland\u003C/a\u003E\u003Cbr\u003E\u003Ca rel=\u0022noopener\u0022 href=\u0022http://www.charitycommissionni.org.uk\u0022 target=\u0022_blank\u0022 title=\u0022Charity Commissioner website\u0022\u003ENorthern Ireland\u003C/a\u003E\u003C/p\u003E","gtmId":"","gtmClass":""}]},{"items":[]}],"config":null}]},"prev":{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},"next":null,"allParts":[{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/audit-and-examination/","title":"Audit and examination"},{"link":"/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/","title":"The Trustees\u2019 Annual Report"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/receipts-payments-accounts/","title":"Receipts \u0026 Payments Accounts"},{"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","title":"Accruals Accounts"}],"link":"/volunteers/running-things-locally/finances-and-insurance/accounting-and-reporting/independent-examination-of-accounts/accounting-audit-requirements-for-group-districts-countiesareas-scottish-regions/accruals-accounts/","id":47244,"nodeName":"Accruals Accounts","title":"Accruals Accounts","type":"codexPart","image":null,"assets":null,"headerOptions":{"headerTitle":"Accruals Accounts","headerSubTitle":null,"headerCta":null,"headerCtaText":null,"headerCtaLink":null,"headerBackgroundColour":null,"showSEOImage":false,"headerBackgroundImage":null,"quickLinks":null},"searchDescription":"","subHeader":"","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzI0NCJ9","canonicalUrl":"https://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/accruals-accounts/"}],"id":47239,"nodeName":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","title":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","type":"codex","image":null,"assets":null,"headerOptions":{"headerTitle":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","headerSubTitle":"","headerCta":"","headerCtaText":"","headerCtaLink":"","headerBackgroundColour":"0061ce","showSEOImage":false,"headerBackgroundImage":null,"quickLinks":[]},"searchDescription":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","subHeader":"Accounting \u0026 Audit Requirements for Group Districts, Counties/Areas \u0026 Scottish Regions","browserTitle":null,"silktide":"eyJjbXMiOiJVbWJyYWNvIiwiZWRpdG9yVXJsIjoiaHR0cHM6Ly9wcm9kLWNtcy5zY291dHMub3JnLnVrLy91bWJyYWNvIy9jb250ZW50L2NvbnRlbnQvZWRpdC80NzIzOSJ9","canonicalUrl":"https://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/"}