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Strengthen your financial governance
Clear financial controls and a reserves strategy aligned with Charity Commission guidance. Fully updated for the new accounting thresholds and the Charities SORP 2026.
Updated for October 2026
New accounts thresholds from 30 September 2026: independent examination now applies only above £40,000 income, and receipts-and-payments accounts can be used up to £500,000
The Charities SORP 2026 reporting tiers and the fuller reserves disclosures now required of every church
Protection against "authorised push payment" scams: checking payee names and verifying bank details, plus the reimbursement scheme for charities
Reporting fraud through Report Fraud, which replaced Action Fraud
Claiming Gift Aid Small Donations Scheme (GASDS) top-ups on cash and contactless gifts
Key Features
Roles (trustees, treasurer, staff)
Budgeting and reporting processes
Expenditure limits, banking and cash-handling controls
Fund accounting guidance (restricted, designated and unrestricted funds)
Reserves planning and target-setting
An annual financial controls checklist
Why It Matters
Trustees are legally responsible for financial stewardship. Most church fraud happens where one person controls the money unchecked, and the new thresholds mean many churches' accounting obligations changed this autumn.
Format
Editable Word document | Instant download
Strengthen your financial governance
Clear financial controls and a reserves strategy aligned with Charity Commission guidance. Fully updated for the new accounting thresholds and the Charities SORP 2026.
Updated for October 2026
New accounts thresholds from 30 September 2026: independent examination now applies only above £40,000 income, and receipts-and-payments accounts can be used up to £500,000
The Charities SORP 2026 reporting tiers and the fuller reserves disclosures now required of every church
Protection against "authorised push payment" scams: checking payee names and verifying bank details, plus the reimbursement scheme for charities
Reporting fraud through Report Fraud, which replaced Action Fraud
Claiming Gift Aid Small Donations Scheme (GASDS) top-ups on cash and contactless gifts
Key Features
Roles (trustees, treasurer, staff)
Budgeting and reporting processes
Expenditure limits, banking and cash-handling controls
Fund accounting guidance (restricted, designated and unrestricted funds)
Reserves planning and target-setting
An annual financial controls checklist
Why It Matters
Trustees are legally responsible for financial stewardship. Most church fraud happens where one person controls the money unchecked, and the new thresholds mean many churches' accounting obligations changed this autumn.
Format
Editable Word document | Instant download