Finance resources
On this page, you will find a selection of finance resources (e.g. checklists, forms, and advice) that will help your congregation prepare your annual accounts, claim committee expenses, complete the Annual Return Form from the Office of Scottish Charity Regulator (OSCR), and much more.
To view the resources, please click on the dropdown menu with the heading of your chosen resource.
Resources
The following guidance is available for congregations in the preparation of their annual accounts for forwarding on to the General Treasurer's Department.
Advice on preparation of accounts
- Accounts guidance notes - Types of funds: Endowment, Restricted and Designated
Guidance notes regarding the types of funds churches can maintain
- Accounts guidance notes: payments to Trustees
Guidance notes regarding churches' payments to trustees
- Accounts guidance notes: reserves policy
Guidance notes regarding churches' reserves policies
- Accounts Preparation Timeline
- Congregation accounts guidance notes: church organisations
Guidance on preparing congregation accounts for church organisations
- Congregational accounts: Overview for accountants acting for congregations
Information for accountants preparing accounts for congregations
- Guidance notes - Fully Accrued / SORP Compliant Accounts
Guidance notes for fully accrued and SORP compliant accounts
- Receipt and payment accounts guidance notes
Guidance notes for the preparation of receipt and payment accounts
Guidance on Gift Aid is available below.
In the event of independent examinations, please find some helpful checklists below.
The following sample accounts forms can be used for preparing annual accounts.
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.
Guidance for completion of OSCR returns
- Guidance for the completion of the new OSCR Annual Return from 1 April 2016
A guidance to ensure congregations provide appropriate and consistent answers when completing the OSCR Annual Return
Please use the forms below for committee expenses.
Committee expenses
The form below should be used by Trustees of the Unincorporated Entities.