Guidance for the completion of the updated OSCR Annual Return – applicable to all charities who have a financial year end date of 30 November 2023 or later

The questions that charities are asked to complete on their OSCR Annual Return have changed.

This guidance has been written to assist those completing the Annual Return. This should ensure congregations provide appropriate and consistent answers to the various questions.

Some sections of the form may be pre-populated but it is important to check that these sections are correct. Check the existing details and correct where appropriate. If advice is required please contact the Stewardship & Finance Department.

Section A

Question A2

Trustees are the members of the Kirk Session, together with the members of any separate Financial Board (e.g. the Congregational Board, Deacons' Court or Board of Managers). Enter the number of trustees at the financial year end date.

Question A3

Total number of paid employees at the financial year end: this is based on a headcount at the accounting period year end and should include ministers who receive a stipend.

Question A4

Provide the estimated number of people who have volunteered for the charity in the financial year (within the given bands which are in increments of 50, with last being over 250).

Volunteers could include ordained local ministers, district visitors, welcome committee, choir members, organists and musicians, those on coffee or flower rotas, pastoral visitors, children's and youth worker/leaders, those involved in messy church, those leading home or prayer groups, those involved in church projects such as food banks, or other community initiatives etc but that is not an exhaustive list.

Trustees should not be included and if someone volunteers in different capacities, they should only be counted once.

Section B

Questions B1 and B2

Gross income and expenditure. These should be the figures disclosed in your Annual Accounts.

Question B3

Charities will have prepared either receipts and payments accounts or fully accrued accounts.

Question B3a

Receipts and Payments: Bank at cash amount held at year end. This should agree to the figure displayed on your Statement of Balances.

Fully Accrued: Total funds at year end. This should be the figure taken directly from the balance sheet total funds.

Question B3b

This question only applies to Receipts and Payments accounts.

This includes if the title to heritable property such as church buildings, halls or manses are held in the name of the General Trustees. Most congregations should have land and buildings that is either held locally, in the name of the congregation or by the General Trustees for the benefit of the congregation. Therefore, you should list any such properties (postal address). Most church properties will not have been valued recently and OSCR does not insist on such a valuation therefore please do not enter a valuation.

Section C

Question C1

As a minimum, the option "undertake religious activities" should be selected but other relevant options should also be included.

Question C2

Please enter the following: The Church of Scotland is Trinitarian in doctrine, Reformed in tradition and Presbyterian in polity. It exists to glorify God and to work for the advancement of Christ's Kingdom throughout the world. As a national Church, it acknowledges a distinctive call and duty to bring the ordinances of religion to the people in every parish of Scotland through a territorial ministry. It cooperates with other Churches in various ecumenical bodies in Scotland and beyond.

Question C3(i)

If you have been through a parish adjustment (union) in the last 12 months then your constitution will have been reissued and the law department will have contacted OSCR to let them know of this change. Therefore, if you have made changes to the constitution please select ‘yes' to the follow up question asking if OSCR have been notified of the change.

If you do not know what constitution you operate under contact the Church's Law Department.

Your copy of your Model or Unitary deed should be in your Property Register or similar safe place. A copy of the model and unitary constitutions can be downloaded from the Constitutions section of our Law Department Circulars page. If assistance is required please contact the Church's Law Department.

Note – if you operate under a Quad Omnia constitution it is unwritten so you will not be able to find a copy – the unitary deed is the declaratory form of a Quoad Omnia constitution.

Question C4

You should have at least 3 trustees. If you have less than 3 please contact your Presbytery clerk immediately.

Question C5

It is recommended that as a minimum, new trustees are referred to the guidance on trustee responsibilities found here.

Question C6

This information should be taken from the Trustee Remuneration and Related Party Transactions note to the annual accounts.

Question C7

Please select ‘Neither of the above'. All congregations are component elements of the Designated Religious Charity, The Church of Scotland, Scottish Charity No SC011353.

Question C8

This section should not normally be applicable. Charges do not "operate" overseas and financial support sent to an overseas church, project or mission partner would not normally constitute overseas operation.