Non-company charities with gross income of £250,000 or less can prepare simpler receipts and payments accounts.

To assist eligible non-company charities prepare their trustees' annual report and receipts and payments accounts, we have produced packs that provide templates for these documents. When fully completed these meet the requirements of the law and can be used for submission to the Charity Commission.

The documents in this section are for those charities preparing receipts and payments accounts which include a receipts and payments account and a statement of assets and liabilities.

Charities below the audit threshold who are preparing accruals accounts may use our accruals template packs CC17.

Completion notes are available in PDF format.

The pro forma documents 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.