To assist non-company charities that are below the audit threshold prepare their trustees' annual reports and accounts on the accruals basis, we have produced two packs that provide templates for these documents. When fully completed either of these will meet the recommendations of SORP 2005 and the requirements of law and can be used for submission to the Charity Commission.

CC39 is suitable for charities wishing to analyse their financial reporting using natural categories. These are the types of income and expenditure headings which should be found in the entity's financial records eg; grant income, donations, salary costs, premises costs etc.

CC17 is suitable for charities wishing to analyse their expenditure by charitable activity.

The documents in this section are for those charities preparing accruals accounts which include a balance sheet, statement of financial activities and notes.

Non-company charities with gross income of £250,000 or less can prepare simpler receipts and payments accounts. Non-company charities that opt to prepare receipts and payments accounts can use our template packs available as CC16.

Completion notes are available in PDF format.

The pro forma documents for each version are available:

• in a form for printing out and completing by hand ('PDF' format) and
• as Microsoft Excel spreadsheets (for accounts) or word processing files (Microsoft Word .doc format) to download and complete on a computer.