Receipts and Payments Year End Accounts - Completion Notes
The spreadsheet pages form the financial report element of the Trustees Annual Report and Accounts. The pages can be printed and/or saved in the usual way. The Trustees report element is the narrative commentary that accompanies the financial statements Follow the link for more information on the Trustees Annual Report
Note all figures are derived from the management accounts so if any amendments to the year end figures are required make the changes through normal bookkeeping and re-generate the year end accounts
Section A Receipts and Payments Accounts
This provides a summary of receipts and payments and the change in cash funds over the accounting period.
Section B Statement of Balances
The schedule sets out details of any Assets and Liabilities, together with the relevant fund.
Section C Notes - Requires user interaction.
Section C consists of 6 notes as follows:
- C1 Nature and purpose of Funds
- This note is included by the system on the three further analysis tabs at the base of the page, The note is extracted from the Purpose and Restrictions field on the header for each Fund. Navigate to FUNDS - Funds - Open a Fund and edit the field.
- C2 Grants
- Enter the number and amount of any grants paid out by the charity; the type of activity or project supported by those grants and whether they were paid out to an individual or an organisation.
- C3a/b Trustee remuneration and details
- If no remuneration was paid to a charity trustee or someone connected to a charity trustee, this must be indicated. The amount of remuneration paid to a charity trustee or person connected to a charity trustee and details of the authority e.g Employee and Trustee
- C4a/b Trustee expenses and details
- If no expenses were paid to a charity trustee or someone connected to a charity trustee, this must be indicated. The amount of expenses paid to a charity trustee or person connected to a charity trustee and details.
- C5 Transactions with trustees and connected persons
- The nature of any transactions between the charity and any charity trustee or person connected to a charity trustee (a connected person). For example, a charity trustee purchasing an asset from the charity or a charity paying a firm for services such as professional advice where a charity trustee has a substantial interest in the firm.
- C6 Other information
- Any further information required to reasonably assist the reader to understand the statement of accounts.
Breakdown of unrestricted funds
This schedule details the movements during the financial period for each of the unrestricted funds
The nature and purpose of funds note is extracted from the Purpose and Restrictions field on the header for each Fund. Navigate to FUNDS - Funds - Open a Fund and edit the field.
Breakdown of restricted funds
This schedule details the movements during the financial period for each of the restricted funds
The nature and purpose of funds note is extracted from the Purpose and Restrictions field on the header for each Fund. Navigate to FUNDS - Funds - Open a Fund and edit the field.
Breakdown of endowment funds
This schedule details the movements during the financial period for each of the endowment funds
The nature and purpose of funds note is extracted from the Purpose and Restrictions field on the header for each Fund. Navigate to FUNDS - Funds - Open a Fund and edit the field.