Funds
Most groups need only the general fund. Add a restricted fund for money given for one purpose.
Bank accounts and cash
Balance on the first day of the year, from the statement.
Last year's figures
Copy the totals from last year's accounts, or open last year's backup file.
Headings in the accounts
Rename a heading, or add one. Headings with nothing in them are left off the accounts.
Paste or open a bank statement
Download the statement from online banking as a CSV file. Nothing leaves this device.
Statement file
Entries
Recently deleted
Bank and cash at the year end
Type each statement's balance on the last day to check the cash book against it.
Notes a CIO must give
Signing
Earlier copies
Copies kept when accounts were replaced, deleted or before an import. Each page keeps its 40 most recent.
From cash book to signed accounts
Set the year and any restricted funds, then add each payment and receipt, or paste the bank's CSV export and tick the lines to add. Each entry gets a heading from the Charity Commission's CC16b list, a fund and an account. The Accounts tab lays them out as CC16a: section A receipts and payments by fund, transfers, cash at the start and end, and section B assets and liabilities, with last year's column.
It runs the template's own checks: every row cross-adds, transfers total zero and section A cash agrees with section B. It also checks each account against the bank statement. Open the example: a park friends group with a playground appeal, a council grant and a small bequest it must keep.
The 2026 thresholds
The Charities Acts 1992 and 2011 (Substitution of Sums) Order 2026 raised the limits for financial years ending on or after 30 September 2026. The official CC16a template still says £250,000.
| England and Wales | Year ending before 30 Sep 2026 | On or after 30 Sep 2026 |
|---|---|---|
| Receipts and payments allowed (not companies) | £250,000 or less | £500,000 or less |
| Independent examination needed | over £25,000 | over £40,000 |
| Examiner must be qualified | over £250,000 | over £500,000 |
| Audit | over £1 million, or over £250,000 with assets over £3.26 million | over £1.5 million, or over £500,000 with assets over £5 million |
Unchanged: annual return over £10,000 of income (CIOs always), report and accounts sent to the Commission over £25,000 (CIOs always), within 10 months of the year end. Sources: SI 2026/427, GOV.UK threshold changes, CC16 pack.
Outside England and Wales
Scottish charities report to OSCR: receipts and payments accounts are allowed below £250,000, every charity needs an independent examination, accounts are due within 9 months, and OSCR has its own layout: use the Scottish receipts and payments page. In Northern Ireland receipts and payments accounts are allowed up to £250,000 and all accounts are independently examined or audited (CCNI guidance). Incorporated societies in New Zealand: small society statements.
Questions treasurers ask
What are receipts and payments accounts?
Cash accounts: what came into and went out of the charity's bank accounts and cash during the year, added up under headings, plus a list of what it owns and owes at the year end. No accruals, depreciation or valuations are needed. The Charity Commission's CC16a template is the usual layout, and this page follows it.
Can my charity use receipts and payments accounts?
A charity that is not a company can if its gross income is £500,000 or less, for financial years ending on or after 30 September 2026 (£250,000 before then), unless its governing document asks for accruals accounts. Charitable companies cannot.
Do our accounts need an independent examination?
For years ending on or after 30 September 2026, by law only when gross income is over £40,000 (before then, over £25,000), or when your governing document or a funder requires one. The examiner checks the accounts against your records, so print the cash book for them as well.
What is the difference between restricted and unrestricted funds?
Unrestricted money can be spent on any of the charity's purposes. Restricted money was given for something narrower, like a playground appeal, and must be spent on that. An endowment is capital the charity has to keep. Give each restricted gift its own fund here and the accounts get the right columns.
How do I show a transfer between funds?
Add it in the cash book as Transfer between funds. The usual one is from the general fund to cover an overspent restricted fund. It appears on row A5, out of one column and into another, so the row always totals zero.
The bank balance doesn't match the cash book. What now?
Under Assets, type the statement balance on the last day of the year, then money paid in but not yet on the statement and cheques not yet cleared. Whatever difference is left is usually a missing or doubled entry. If it divides by 9, two digits may have been swapped.
How do I fill in last year's column?
If last year's cash book is kept here, open that year and press Start next year: balances, funds and last year's figures carry over. Otherwise type last year's totals from your old accounts under Year, in Last year's figures.
Can I copy these figures into the official CC16a spreadsheet?
Yes, row by row. One quirk: in its Last year column, the A4 sub total (cell J43) only reads cell J42, so put last year's whole A4 total on the second A4 row or that sub total stays at zero.
Is this accounting advice?
No. It lays out the figures you enter in the recommended format and checks that they add up. The trustees are responsible for the accounts and approve them; ask your independent examiner or an accountant about anything unusual.