Based on historic experience, most Counties/Areas/Regions are compelled, or choose, to follow the Accruals Accounts basis. In addition, Districts and Groups with high levels of income or particularly complex operations may opt for the Accruals Accounts basis.
If the Group, District or County/Area/Region has a subsidiary company or charity or if it has any arrangement under which it shares the running of an activity with another organisation, this must be explained in the accounts. An activity would include, e.g. running a building or a campsite. The SORP explains how this should be shown in Accruals Accounts.
The Charity Commission for England and Wales and OSCR has detailed guidance on Accrual Accounts and SORP that must be followed.
This can be found online: www.charitysorp.org