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Launch of new accruals accounts pack for small charities

ICAEW members are often asked to assist small charities, either as trustees or volunteers. The Charity Commission has now published a new accruals accounts pack for small non-company charities wishing to use a template for their accounts.

This pack, CC39, complements the packs already available: CC17; Accruals Accounts Pack, which analyses incoming resources and resources expended by charitable activity, and CC16 Receipts and Payments Accounts Pack.

The Charity Commission's accounts packs are useful when helping with the accounts, since using the pack properly will ensure that the accounts are SORP compliant in the case of accruals accounts, and give an appropriate level of disclosure for receipts and payments accounts.