SORP Accounts

Model Accounts

Here we refer to the two sets of model accounts produced by a task group at Church House for the smaller and larger churches.

At the recent training day, treasurers asked whether the reference to the 1993 Charities Act was still appropriate, now that a 2006 Act has been published. The Finance Officer has been advised that any references to the 1993 Charities Act should remain as the 2006 Act is not a consolidating Act.

The other question raised on the' FULL ACCOUNTS URC'  was whether the taxation note was still applicable. Again I have been advised that the note should remain.

It is expected that these 'model accounts' will be updated in due course, but until they are, the current form of accounts needs to remain.

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