Standard Form of Accounts


Standard Form of Accounts

All churches should prepare annual accounts. The Standard Form of Accounts is to  assist churches, circuits and district in preparation of their annual accounts. 

All church annual accounts should be audited or independently examined by an auditor or independent examiner, (in some cases with appropriate qualifications) appointed by the church council (not the treasurer).

 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

 There are two standard forms of accounts that can be used.

Receipts and PaymentsThis should be used for those churches, circuits or districts when gross annual income is less than £250k

Accrual Based Accounts 

This should be used for those churches, circuits or districts whose gross annual income is greater than £250k 

 Note: There are additional forms below that you may find useful. Please select the forms you require and save to your computer 

Receipts and Payments

(Gross Income up to £250,000 with internal organisations reporting to the Church Council).


  •  Church Forms (either normal or short version)

    Standard Form of Accounts for Churches Receipts and Payments 2023 (normal)

PDF | Excel  

Guidance notes for Churches Receipts and Payments (Normal)

Standard Form of Accounts for Churches Receipts and Payments 2023 - (short)

(Short Form – can be used where there are no restricted or endowment fund, also where the criteria in paragraph one of the form above is met)

PDF | Excel 

Guidance notes for Churches Receipts and Payments (Short Form)

  • Circuit Forms

Standard Form of Accounts for Circuit Receipts and Payments 2023
(Gross Income up to £250,000).

PDF | Excel 

Guidance notes for Circuit Receipts and Payments 

 ·   District Forms

Standard Form of Accounts for District Receipts and Payments 2023

PDF | Excel 

Guidance notes for District Receipts and Payments

 Accrual Based Accounts

For churches, circuits or districts with gross income of greater than £250k during the financial year

 ·      Church Forms For Accruals

Church SOFA Balance Sheet Template Accruals Accounts FRS102_2023(xls) 

Notes to Complete Church Forms for Accruals (PDF)

Church Declarations and Scrutiny 2023  (Word doc)

Exemplar Church Accounts (accrual basis) (PDF)

 ·      Circuit Forms For Accruals

Circuit SOFA Balance Sheet Template Accruals Accounts FRS102_2023 (xls)

Circuit Declarations and Scrutiny 2023  (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)

 ·      District Forms For Accruals

District SOFA Balance Sheet Template Accruals Accounts FRS102_2023 (xls) 

SORP 2015 (FRS102)

District Annotated Guidance Notes (Word doc)

District Declarations and Scrutiny 2023 (Word doc)

District Trustees Annual Report Exemplar (Word doc)

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

Exemplar District Balance Sheet Template (xls)

Exemplar  District SOFA Template (xls) 

Other forms that may assist you in completing your annual accounts:

 Summary of Cash & Investments

for both Receipts & Payments and Accruals based Accounts



Sample Letter of Engagement for an independent examiner

(Independent Examiner, professional letter of engagement)


Reserves Policy Guidelines


Reserves Policy Report Form (Word doc)

 Related Parties

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

BEH Related Party Transaction Exemplar (Word doc)


District Advance Fund (Word)

Accounting for Fixed Assets (Word)

Accounting for Disposals and Redundant Properties (Word.doc)

Determining Gross Income (Word)

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

Internal Organisation Report Form (xls)

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

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

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

 Submission of SFA

There is no deadline on the website as we do not determine this. 

The churches must submit their returns to the ‘meeting of the church trustees’ who in turn submit to:

The circuits submit to their returns to the Circuit meetings who in turn submit to:

The districts submit their returns at the District Policy Committee

It is up to these committees to determine the deadlines for submission of their accounts.


Advice and Help

If you require help in completing the forms you should contact your circuit or district treasurer who should be able to offer advice.

 You may also contact the Reporting Team in the Finance Department for help and advice on 0207 467 3760


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