Statutory Reporting
Annual Report and Financial Statements
We have prepared sample sets of accounts which show everything that needs to be included to comply with The Charity Commission’s statutory requirements for a parish preparing its accounts on a Receipts and Payments or on an accruals basis. Templates and information on the Annual Report and Financial Statements for the year ending 31 December 2024 are now available, please find them below.
Please remember that however small your PCC is, every set of PCC Accounts must have the following elements:
- Annual Report;
- Financial Statements; and
- Independent Examiner’s Statement
Financial Statements prepared on a Receipts and Payments basis need to include the Receipts and Payments Statement and a Statement of Assets and Liabilities. Parishes with an annual income over £250,000 must prepare their accounts on an Accruals basis.
If you have any queries about this please contact Lizzy Anderson email
A Return of Parish Finance also needs to be completed for each parish. It can be completed online at https://parishreturns.churchofengland.org/ or submitted to your Deanery Treasurer.
Process and Timetable:
- Annual Report and Financial Statements prepared and independently examined. See below for example sets of accounts.
- Annual Report and Financial Statements approved by PCC. Please note that it is the PCC that approves the Annual Reports & Financial Statements, not the APCM.
- Present Annual Report and Financial Statements at the APCM by 31 May 2025
- Send Annual report and Financial Statements to your Deanery Treasurer or email by 31 May 2025 or no later than 28 days after the APCM, whichever is sooner.
- Prepare your Return of Parish Finance from the approved accounts, and either submit it on the parish returns website https://parishreturns.churchofengland.org/ or send it to your Deanery Treasurer / email . The Deanery Treasurer will check the finance return back to the accounts, verify them and forward the accounts to the Finance Team at the Diocese.
Example PCC Annual Report and Financial Statements and Independent Examiner Template
- Appendix Za- 2024 Annual Report and Financial Statements Columnar Format example of Financial Statements prepared on a receipts & payments basis, columnar format showing all funds together
- Appendix Zb- 2024 Annual Report & FS Receipts and Payments Separate Funds example of Financial Statements prepared on a receipts & payments basis with each fund shown separately
- Appendix Y- Accruals Template example of financial Statements prepared on an accruals basis
- HANDOUT D1 – INDEPENDENT EXAMINER’S REPORT (Charity Commission) for Receipts and Payments Accounts
Return of Parish Finance (RPF)
This is an annual online return required by the Church of England to monitor the financial position of all parishes. The RPF is a key document supporting the annual reporting of each PCC’s financial position. Treasurers should complete the RPF annually once the financial statements have been approved by the PCC either via the website https://parishreturns.churchofengland.org/ or using the forms and sending them to your deanery treasurer / email
Registration with the Charity Commission
PCCs with a gross annual income of over £100,000 are required to be registered with the Charity Commission. There is more information on the registration process on the parish resources website at Registration with the Charity Commission – Parish ResourcesParish Resources.
