Accounting and reporting
If you’re a Trustee, here’s everything you need to know about accounting and reporting.
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Page last reviewed: March 2026
As a Trustee, one of your core responsibilities is to make sure finances are well managed and resources are used in the best interests of Scouts.
To help you, this webpage gives guidance on some of the key things you’ll need to know, including a number of templates or sample documents to help you create annual accounts and Trustees’ reports, and the necessary types of external review – a key Trustee responsibility when it comes to financial management.
At the bottom of this page, you’ll also find links to materials on other financial duties, such as setting and monitoring budgets.
Looking after finances as a Trustee
For your charity, it’s likely you’ll need an independent audit or examination each year. As a Trustee, you may need to submit your key reports to the charity regulator.
In some cases, there’ll be a financial expert in the Group, District or County, and/or the board may appoint a Trustee treasurer to look after or advise on financial management. Even if there’s someone in this role, the Board as a whole is still responsible for overseeing finances.
Some Trustees have a background in finance, and this might seem a bit daunting if you don’t. But don’t worry, there are lots of great materials and learning to help you understand this part of your role. You can also talk with other trustee boards within the Scouts for advice and good practices.
Receipts and Payments Accounts are created using a simple form of accounting. It summarises all the money a charity has received and paid via the bank, expense cards and in cash during its financial year.
The template shows fairly typical income and expenses for Scouts organisations and you can easily adapt the format to suit your needs.
Download the appropriate template from the list at the top of the page.
Groups, Districts and Counties/Areas, where the annual income is equal to or less than £249,999 in England, Wales, and Scotland, and equal to or less than £250,000 in Northern Ireland.
Please note these limits will increase to £500,000 for the financial year 2026/27.
You may choose to use book-keeping software, OSM or spreadsheets to keep track of your money (and how you do this is down to you to decide what suits you best). These should then be used to prepare your accounts using the above templates.
As well as keeping and identifying records throughout the year, each charity needs their process and results examined by an independent person. This check plays a part in maintaining public trust and confidence in charities.
There are different types of external verification depending on the level of income and/or on where you are in the UK. Audits are necessary for charities of a certain size and income level. For smaller charities, an Independent Examination must be undertaken. For financial years ending in 2026 for smaller charities this could also be a report by an independent Scrutineer.
If you already know whether you need an Auditor, or an Independent Examiner, (or for 2026 year ends a Scrutineer), we’ve included a few template reports to give you an idea of what kind or report to expect.
If you need more information to find out what type of review you should have, please take a look at our Independent examination of accounts page, where you’ll find a factsheet called Accounting & Audit Requirements for Group Districts, Counties/Areas & Scottish Regions.
Scrutineer's Report to the Trustees
This template is for the independent Scrutineer of annual accounts for Groups, Districts and Counties/Areas with a total annual income under £24,999 and only those in England and Wales with a financial year ending in 2026. Download the template for the Scrutineer’s Report to the Trustees. This template must not be used after the start of your financial year in 2026.
Independent Examiner's Report to the Trustees
In this document, we’ve included explanations and links to guidance on if/when you’ll need an independent examination, and what’s needed in England & Wales, Northern Ireland and Scotland. There are also templates for an Independent Examiner of annual accounts to use. Download the template for the Independent Examiner's Report to the Trustees.
As well as the Annual Accounts, the trustees of registered charities must prepare a Trustees’ Annual Report. In the Trustee’s Annual Report (POR 5b.3.2.2), there’ll be:
- an overview of the charity’s activities through the year,
- strategic and operational developments,
- an outline of the governance structure, and
- plans for the next year.
In short, it records the charity’s achievements and tells the part of the story that the numbers can’t. This helps the Scout Council understand how the Trustees are managing resources on their behalf. It can also help with, for example, grant applications.
There are a few standard and required headings that Trustees must report under. Below, we’ve included a template for Group, District or County/Area Trustees.
In the template, there are sample policies and wording.
For more guidance on completing the templates and report see the Trustee Annual Report Guide.
If you’d like more in-depth guidance on accounts, audits (or other independent reviews) and reporting, please visit our Independent examination of accounts page, where you’ll find a factsheet called Accounting & Audit Requirements for Group Districts, Counties/Areas & Scottish Regions and links to the templates above.
Useful resources on other financial duties
If you’d like resources on to day-to-day financial management and board oversight, we highly recommend you check the guidance from the charity regulator, for example GOV.UK on Managing Charity Finances.
The National Council for Voluntary Organisations (NCVO) also has great advice on Financial Management, Planning and Budgeting, Record-keeping and Accounting and Budgeting and Cash flows.