Accounts – guidance and samples
Vestry Responsibilities: Governance, Accounting and Charity Matters
- Accounts – guidance and samples
- Accrued / SORP compliant accounts – Guidance Notes
- Charities and Trustee Investment (Scotland) Act 2005: Guidance for Vestries
- Completion of the OSCR Annual Return and Supplementary Monitoring Return
- Declaration by vestry members
- Guidance for Vestries following recent changes to charity law (March 2026)
- HM Revenue and Customs: Fit and proper persons test
- Independent Examination
- Model Constitutions
- Receipts and Payments Accounts – Guidance Notes
- Responsibilities of the Paying Officer and Payments to Clergy
- Responsibilities of the Vestry
- Responsibilities of the Vestry Secretary
- Responsibilities of the Vestry Treasurer
- Risk Management
- Vestry Code of Conduct
Guidance and sample accounts originally issued in 2007 have been updated to reflect a number of minor amendments made to the Regulations in 2010.
Receipts and payments accounts
Receipts and Payment Accounts Guidance Notes – to assist in the preparation of Receipts and Payment Accounts.
Download as PDF
View as web page
Receipts and Payment Accounts Checklists – A set of four checklists to help monitor and record progress on the completion of the accounts.
Download as PDF
Download as excel workbook
“St Worship’s” – simple style of Receipts and Payments Accounts that will be particularly helpful to small Charges.
Download as PDF
Download as word document
“St Albion’s” – a slightly more detailed style of Receipts and Payments Accounts. Provided as a case study to assist in the preparation of accounts for larger charges with a number of different funds to account for.
Download Case Study as PDF
Download Case Study as word document
Download sample accounts as PDF
Download sample accounts as word document
Accrued Accounts
Fully Accrued/ SORP Compliant Accounts Guidance Notes– to assist in the preparation of fully accrued/ SORP compliant accounts.
Download as PDF
View as web page
“St Mary’s, Anytown” – Sample fully accrued/SORP compliant accounts
Download as PDF
Download as word document
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