Accruals Accounts
Accruals Accounts
In accordance with the Statement of Recommended Practice (SORP), Accruals Accounts must be completed for all charities with gross income over £250,000. Up to that level Receipts and Payments Accounts can be completed. For accounting periods starting on or after 1st January 2026 this threshold will increase to £500,000.
When compiling accrual accounts, the information provided by The Charity Commission for England and Wales and OSCR must be followed. This information can be found online.
If you require further help you can approach the District or County/Area/Region Treasurer or the Scout Support Centre.
The Charity Commission for England & Wales, OSCR and the Charity Commission for Northern Ireland issue a number of helpful publications. These can be downloaded from the relevant site listed below: