Annual Reports

Current charity law now also requires each PCC to state that they gave due consideration to the Charity Commission's guidance in regard to public benefit.

The suggested way to do this is to include within the Objectives and Activities section of the Annual Report the following statement,

"When planning our activities for the year, the PCC gave consideration to the Charity Commission’s guidance on public benefit and, in particular, the specific guidance to charities concerned with the advancement of religion."

This requirement is not optional and should be included within the PCC's Annual Report.

An example annual report is available here: 

Sample Annual Report (PDF)

If you want to discuss any issues in regard your Annual Report, please contact either Cath Gaskell or Gordon Fath on 0151 705 2180.

The changing legislative requirements on churches has brought both legal obligations and mission opportunities. This guide gives direction on how churches can meet these requirements:

Annual Reports, Public Benefit and Mission  

All churches whether registered with the Charity Commission, or not, must publish an Annual Report each year.  The Annual Report is a legal report (defined by the Charity Commission) that each PCC must present to the Annual Parochial Church Meeting.  

Each PCC is required to follow the guidance provided by the Charity Commission.  Please contact Gordon Fath with any questions.

Example Wording for Independent Examiner's Report

Only those churches with a total annual income of £250,000 or over have to publish their accounts in an Accruals format.  Any church below this threshold level may choose between the simpler Receipts and Payments format, or use an Accruals format. 

Excel spreadsheet templates: 

Receipts and payment accounts

Accrual accounts