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Annual Accounts & Year End

Each PCC is, in effect, the Board of Trustees of a Charity, and therefore has a number of duties including producing Annual Report and Accounts.

Annual Reports and Accounts produced according to these guidelines will:

  • be compliant with the Charities Act; important if PCCs are to maintain their exception from individual registration with the Charity Commission;
  • be acceptable to the major grant awarding bodies e.g. English Heritage;
  • help new treasurers as they come to grips with the role and all that it entails;
  • give treasurers the confidence to change and enhance the documents that they have inherited;
  • make it easier for the Finance team (based at Diocesan House) to provide treasurers with effective support and guidance; and
  • the Church Representation rules state that the annual report and statements be sent within 28 days of the APCM to the secretary of the Diocesan Board of Finance for retention by the Board.

Charities Act 2011

The Charities Act 2011 consolidates previous charity legislation into a single comprehensive Act on 14 March 2012.

Reference should be made to the 2011 act in any document (in this case the accounting policies, an audit or independent examination report) prepared on or after 14 March 2012, irrespective of the financial year to which that document refers.

The Church Representation rules require all PCCs to either be independently examined or audited.

Independent examiners should note that:

  • their examination of the accounts was under section 145 of the Act;
  • they follow the Directions made under section 145 (5) (b) of the Act;
  • the charity keeps accounting records under section 130 of the Act; and
  • the accounts comply with the requirements of the 2011 Act.

Similarly, if preparing accounts, reference should be made to the 2011 act where the compilation of those accounts is completed (i.e. signed off by the Independent Examiner) on or after 14 March 2012, irrespective of the financial year to which those accounts refer.

Independent Examiners Report

Please find below the report which can be printed and completed by the Independent Examiner. This must be sent with your accounts to Diocesan House.