{"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/"}