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The voice of Scotland’s vibrant voluntary sector

Published by Scottish Council for Voluntary Organisations

TFN is published by the Scottish Council for Voluntary Organisations, Mansfield Traquair Centre, 15 Mansfield Place, Edinburgh, EH3 6BB. The Scottish Council for Voluntary Organisations (SCVO) is a Scottish Charitable Incorporated Organisation. Registration number SC003558.

Online - All things financial: annual accounting and external reporting


This online course is packed full of content to give you an overview of annual accounts and external reporting.

Financial reporting requirements: Statutory reporting requirements; Audit/independent examination levels; Format of accounts and thresholds – Receipts & Payments or SORP-compliant.

Understanding financial statements: Format of the annual accounts; Overview of a set of SORP-compliant accounts; Statement of Financial Activities (SOFA); Balance sheets and notes to financial statements.

The Trustees Annual Report: Format and content; How it links to the financial statements; What makes a good TAR.

Reserves: What’s included in reserves; Building up reserves; The reserves’ policy.

Reporting to regulators: Reporting to OSCR; Reporting to Companies House; Notifying changes; Sharing information with the public.

Course overview

This online course with Pamela Redpath will look at the format and purpose of annual accounts and the Trustees’ Annual Report.

It can be studied as a standalone course or in conjunction with the two other All things financial courses - Book all 3 courses, get 20% off the 3rd!  

·      Building a strong financial foundation

·      Budgeting and sound financial management

Overall course aim

The aim of this online course is to gain a good understanding of all that is involved in preparing annual accounts and the Trustees Annual Report. You will discover how important it is to consider reserves and be aware of the statutory requirements for audit/independent examination, filing of accounts and other notifications to regulators.

Who is the course aimed at?

This course is aimed at people requiring an introduction to the principles of annual accounting and external reporting and the basic technical knowledge and skills to implement these principles.

Entry requirements

There are no formal entry requirements.

10:00-13:00, 8th February 2022
Helen Swatton
SCVO members £75, Non-members £115
SCVO Zoom meeting