Finance resources

Congregation accounts

Advice on preparation of accounts

The following guidance is available for congregations in the preparation of their annual accounts for forwarding on to the General Treasurers Department.

Gift Aid

Checklists for independent examinations

Standard style of accounts form

The following sample accounts forms can be used for preparing annual accounts.

Guidance for completion of OSCR returns

The Office of the Scottish Charity Regulator (OSCR) issues an Annual Return Form to all Scottish Charities. The guidance below provides assistance for Treasurers or other OSCR contacts in completing the return.

Committee expenses

The form below should be used by Trustees of the Unincorporated Councils and Committees.