Standard Forms of Accounts

In England and Wales all Methodist churches, circuits and districts with a gross annual income of over £100,000 per annum need to register with the Charity Commission. See Charity Registration

Below are the Standard Form of Accounts for 2016

If you have a copy of Microsoft Excel on your PC, you will be able to complete the Standard Forms of Accounts, perform calculations automatically and save a copy of the spreadsheet on your computer.

The documents on this page are no longer password protected.


 

New Charities' SORP Resources

Information for those treasurers who's organisation's gross annual income is greater than £250k and therefore need to prepare accruals accounts.

The Standard Form of Accounts you now have for Accruals based accounts is different from what you had in previous years. Treasurers should refer to the Exemplar Template for the Accounts and Trustees' Annual Report. The Exemplar is based on District Accounts. Therefore, Treasurers should refer to the document as well as the Schedule setting out the Comparison of requirements for FRS102 SORP 2015 For Circuits and Churches. 

Summary of Cash & Investments
for both Receipts & Payments and Accruals based Accounts

Excel 42 KB

PDF 181 KB

 

Sample Letter of Engagement for an independent examiner

(Independent Examiner, professional letter of engagement)

DOC 28 KB

 

Receipts and Payments


Church Forms


Standard Form of Accounts for Churches Receipts and Payments 2016
(Gross Income up to £250,000 with internal organisations reporting to the Church Council).

PDF 105 KB | Excel 136 KB

Notes for Standard Form of Accounts for Churches Receipts and Payments 2016
(Notes to assist with the completion of the Accounts).

DOC 190kB  

Standard Form of Accounts for Churches Receipts and Payments 2016
(Short Form - where the criteria in paragraph one of the form is met)

PDF 108 KB | Excel 233 KB

Notes for Standard Form of Accounts for Churches Receipts and Payments 2016
(Short Form Notes to assist with the completion of the Accounts).

DOC 82kB  

Circuit Forms


Standard Form of Accounts for Circuit Receipts and Payments 2016
(Gross Income up to £250,000).

PDF 118 KB | Excel 136 KB

Notes for Standard Form of Accounts for Circuit Receipts and Payments 2016
(Notes to assist with the completion of the Accounts).

Word 82kB

District Forms


Standard Form of Accounts for District Receipts and Payments 2016

PDF 107 KB | Excel 135 KB

Notes for Standard Form of Accounts for District Receipts and Payments 2016

Word 80kB

 

Accruals Based Accounts


a. 2015-16 FRSSE


Getting Started (Word doc)

Accounting for FRSSE v.3 (Word doc)

 

Standard Form of Accounts Accruals Based 2016

The next three templates given below (for Churches, Circuits and Districts) provide a reminder of some of the matters that need to be included in the report and accounts. 
 
Church (FRSSE) - Standard Form of Accounts Accruals Based 2016
 

Excel 677 KB

Circuit (FRSSE) - Standard Form of Accounts Accruals Based 2016

Excel 639 KB

District (FRSSE) - Standard Form of Accounts Accrual s Based 2016 

Excel 461 KB

 

b. SORP 2015 (FRS102)


District Annotated Guidance Notes (Word doc)

Exemplar District Balance Sheet Template (xls)

District Declarations and Scrutiny (Word doc)

Exemplar Accounting Policies and Notes to the Accounts (Word doc)

Exemplar  District SOFA Template (xls)

District Trustees Annual Report Exemplar (Word doc)

District Treasurers' Pointers to the Exemplar Templates (Word doc)

Guidance on Tangible Fixed Assets SORP 2015 First Time Transition(Word doc)

ACAT-Checklist (SORP 2015) for smaller charities (Word doc)

Charity Accounting Templates Accruals Accounts (CC17) SORP FRS102 (Word doc) 

Other Guidance


Websites for FRSSE SORP examples and useful information (Opens in new window)

SORP 2015 - What is changing?  (xls)

Comparison of requirements for FRS102 SORP 2015 for Methodist Districts, Circuits and Churches (Word doc)

Accounting for Disposals and Redundant Property  (Word doc)

Accounting for Chapel Closures  (Word doc)

Standard Form of Accounts - Internal Organisations Report Form.

PDF 33kB | Excel 33kB

Reserves Policy Guidelines

Word 31kB

Reserves Policy Report Form

PDF 63kB | Word 63kB

Sample letter of Engagement for an independent examiner

Please see towards the top of this page (second item).

Guidance for Church and Circuit Treasurers (Word doc)

Guidance on reporting Thresholds  (Pdf)

 

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