- General Trustees annual report and financial statements Year end 31 December 2010
- Investors Trust Annual report and financial statements Year end 31 December 2010
- Unincorporated councils and committees Year end 31 December 2010
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.
- Overview for accountants asked to act for congregations
- Types of funds
- Payments to trustees
- Church organisations
- Reserves Policy
- Receipts and Payments Accounts Guidance
- Accrued (SORP Compliant) Accounts Guidance
- Locum appointment form – for congregations
Checklists for independent examinations
- Accrued (SORP Compliant) Accounts checklist
Accrued (SORP Compliant) Accounts checklist
- Receipts and payments checklist
Receipts and payments checklist
Standard style of accounts form
The following sample accounts forms can be used for preparing annual accounts.
- Receipts and Payments Accounts
Receipts and Payments Accounts
Receipts and Payments sample accounts
- Accrued (SORP Compliant) Accounts
Accrued (SORP Compliant) Accounts
Accrued (SORP Compliant) sample 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.
The form below should be used by Trustees of the Unincorporated Councils and Committees.