Preparation of receipts and payments accounts — for small non-company charities.

If your CIO (Charitable Incorporated Charity), unincorporated charity or trust has gross annual income of less than £250,000, it may be eligible to prepare receipts and payments accounts to submit to the Charity Commission as its annual accounts filing.

A more straight-forward approach than preparing accounts on an accruals basis — which for mainstream charities in the UK should comply with the Charities Statement of Recommended Practice (the Charities SORP) or an equivalent framework — receipts and payments accounts constitute viable option for many non-company charities.

Thoroughfare can take ownership of the preparation and examination of receipts and payments accounts from your charity’s records.

Ring 0208 159 6911 for free advice, a consultation or quote. Alternatively submit your details via the form at the bottom of the page.

Explore Thoroughfare’s user-friendly introductory guides below:

An introductory guide to UK charity accounts and the Charity Commission’s filing requirements:

A guide to determining your UK charity’s annual accounts scrutiny requirements.