Accruals Accounts

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.

CONCLUSION

This is a brief description of the requirements for charity accounting. If you require further help you can approach the District or County/Area/Region Treasurer or the Scout Support Centre.
As well as specimen accounts mentioned above, 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:

England & Wales
Scotland
Northern Ireland

All Groups, Districts, Counties/Areas/Regions are required by Policy, Organisation & Rules and this factsheet to produce an annual report and accounts which must be passed on in accordance with Policy, Organisation & Rules. If the Group, District, County/Area/Region is registered with a charity regulator then the annual report and accounts must be sent to them as outlined in regulation guidance. The Scout Association would prefer that any approaches to any of the regulators should be co-ordinated by relevant Country Headquarters.