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 2016/17

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 and Circuit 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

Reserves Policy Guidelines

DOC 61 KB

Receipts and Payments


Church Forms


Standard Form of Accounts for Churches Receipts and Payments 2017
(Gross Income up to £250,000 with internal organisations reporting to the Church Council).

PDF 107 KB | Excel 122 KB

Notes for Standard Form of Accounts for Churches Receipts and Payments 2017
(Notes to assist with the completion of the Accounts).

DOC 83 KB  

Standard Form of Accounts for Churches Receipts and Payments 2017
(Short Form - where the criteria in paragraph one of the form is met)

PDF 98 KB  | Excel 234 KB

Notes for Standard Form of Accounts for Churches Receipts and Payments 2017
(Short Form Notes to assist with the completion of the Accounts).

DOC 69.50 KB   

Circuit Forms


Standard Form of Accounts for Circuit Receipts and Payments 2017
(Gross Income up to £250,000).

PDF 112 KB | Excel 96 KB

Notes for Standard Form of Accounts for Circuit Receipts and Payments 2017
(Notes to assist with the completion of the Accounts).

Word 82 KB

District Forms


Standard Form of Accounts for District Receipts and Payments 2017

PDF 106 KB | Excel 107 KB

Notes for Standard Form of Accounts for District Receipts and Payments 2017

Word 80 KB

Accruals Based Accounts


SORP 2015 (FRS102)

District Annotated Guidance Notes (Word doc)

Exemplar District Balance Sheet Template (xls)
(Please Save to Your Computer)

District Declarations and Scrutiny (Word doc)

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

Exemplar  District SOFA Template (xls) 
(Please Save to Your Computer)

District Trustees Annual Report Exemplar (Word doc)

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

District SOFA Balance Sheet Template Accruals Accounts FR102  (xls) (Please Save to Your Computer)

Bedfordshire, Essex and Herts (BEH) District SOFA Exemplars:

1. BEH SFA 15-16 Coversheet
(xls 121 KB)
2. BEH Trustee Annual Report Final v8 15-16 (Word 164 KB )
3. BEH SOFA 2015-16  v8   (Word 14 KB)
4. BEH Balance Sheet
(Word 1547 KB)
5. BEH Notes 2015-16 v8 (Word 369 KB)
6. BEH Accounts Declarations 2015-16 (PDF 135 KB)

Circuit SOFA Balance Sheet Template Accruals Accounts FRS102 (xls) (Please Save to Your Computer)

Church SOFA Balance Sheet Template Accruals Accounts FRS102 (xls) (Please Save to Your Computer)

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

Notes to the Accounts Circuit Exemplar (PDF) 

Notes to the Accounts Circuit Exemplar (Word)

Suggested Framework For A Circuit Annual Report (Word doc)

BEH Declaration of Donation Examplar (Word doc)

BEH Related Party Transaction Exemplar (Word doc)

MC Related Party Transactions Template (Word doc)
(for Churches, Circuits and Districts)

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

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

Accounting for the Costs of Manses & Ministers (Word doc)

Treatment of Chapels (land and buildings) in Accounts:  The Normative Approach (Word doc)

Reserves Policy Report (Word doc)

Internal Organisation Report Form (xls)

Accounting for Disposals and Redundant Properties (Word.doc)

 

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