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Receipts and Payments Accounts

Over £750 million is given each year to PCCs to support their mission and ministry, and it is important we give account for that which has been entrusted to us. By producing an annual report and accounts, we are not only complying with the law, but also fulfil a part of the stewardship which we exercise corporately as a PCC.

What are receipts and payments accounts?

Providing the gross annual income of your PCC is less than £250,000, you can choose a simpler form of accounting called ‘receipts and payments’. This type of accounting focuses on the cash movements in and out of the PCC’s bank accounts during the financial year.

The PCC Accountability Guide (5th Ed.) Chapter 4, offers guidance on producing receipts and payments accounts for your PCC.

This guidance will help you produce three of the four reports you will need for your annual report and accounts:

  • Trustees annual report
  • Receipts and payments account
  • Statement of assets and liabilities

The fourth report you will need is the independent examiner’s report.

The Charity Commission have produced a Receipts and payments accounts pack (CC16) which provides templates to help you prepare your receipts and payments accounts and trustees’ annual report.

Got a question? have a look at this list of frequently asked questions.

There are various software products available that PCCs can opt to use to support them with managing

Related pages

The Annual Report

Accrual Accounts

Registration with the Charity Commission

Independent Examination


Last updated

First published July 2012

Last updated June 2024: updated links, revised layout