Accruals accounts packs (CC17 & CC39)

Non-company charities with a gross annual income of less than £500,000 fall below the audit threshold and can use either of our accruals accounts packs.

About the accruals accounts packs

These packs provide templates to help non-company charities that are below the audit threshold prepare their trustees' annual reports and accounts on the accruals basis. When fully completed either of these will meet the recommendations of SORP 2005 and the requirements of law and can be used for submission to the Charity Commission.

For financial years ending on or after 1 April 2009, an audit will be only be needed if gross income is more than £500,000 or where gross income exceeds £250,000 and the aggregate value of assets is more than £3.26m. For financial years ending before 1 April 2009, a lower aggregate asset threshold of £2.8m was applied when income exceeded £100,000.

Our templates for the layout and content of the trustees' annual report and accounts can be used where these audit thresholds are not exceeded.

Natural categories basis (CC39)

CC39 is suitable for charities wishing to analyse their financial reporting using natural categories. These are the types of income and expenditure headings which should be found in the entity's financial records eg; grant income, donations, salary costs, premises costs etc.

Charitable activity basis (CC17)

CC17 is suitable for charities wishing to analyse their expenditure by charitable activity, including a balance sheet, statement of financial activities and notes.

Other packs

Non-company charities with gross income of £250,000 or less can prepare simpler receipts and payments accounts. Non-company charities that opt to prepare receipts and payments accounts can use our template packs available as CC16.


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