Receipts and Payments Year-End Summary

Who this is for

The year's money, summarised for the AGM. Receipts and payments are totalled by category beside last year's figures, the bank and cash balances are shown at the start and end of the year, and a check figure confirms the two agree.

Treasurers of small clubs, charities and community groups who keep a cashbook and need to present a simple year-end statement to members or an independent examiner.

What this helps you track

• Money received in the year, by category, beside last year
• Money paid out in the year, by category, beside last year
• The change on each line from one year to the next
• Opening and closing balances for each bank account and cash
• A check that the closing balance equals the opening balance plus the movement

How to use it

1. Write the organisation, the year end date, the treasurer and who examined the accounts.
2. Total each category of receipts and payments from the cashbook for the year and enter them, with last year's figures from last year's summary.
3. Enter the opening and closing balance of each bank account and the cash in hand, from statements and the cash count.
4. The totals, year-on-year changes, surplus or deficit and the balance check are worked out in the browser and the workbook.
5. If the balance check is not zero, find the difference in the cashbook before the summary goes to the AGM.
6. Print it for the meeting and file it with the cashbook and bank statements.

Formats

• Printable PDF (A4 and US Letter)
• Fillable PDF with form fields
• Fill in online, saved in your browser
• Excel / Google Sheets workbook

The printable is laid out inside a box that fits both A4 and US Letter, so the two files are identical and neither one is scaled. The fillable PDF has real form fields. The workbook uses plain formulas only — SUM, IF, COUNTIF and the like — so it opens in Excel, LibreOffice and Google Sheets without anything breaking, and every calculated cell is grey so you can see which figures it worked out.

How to print

Download the A4 or US Letter file to match the paper in your printer, open it in a PDF reader and print at 100% — not "fit to page", which shrinks the writing space. Both files leave a 14 mm margin, which clears the unprintable edge on home printers. To print the online version with your entries in it, use the Print this sheet button, which prints only the sheet and none of the page around it. More on printing.

Questions

What is a receipts and payments account?

A simple statement of the cash that came in and went out in a year, with the balances at each end. It does not deal with money owed or owing. Whether it is enough for your group depends on the rules where you are.

What does the balance check show?

The opening balances plus the year's receipts, less its payments, minus the closing balances. It should be zero; any other figure means something is missing from the cashbook or the balances.

Where do last year's figures come from?

From last year's summary or accounts as presented to the AGM. For a first year, leave the column blank and the change column will simply repeat this year's figure.

Do we need the accounts examined?

That depends on your constitution, your size and the rules where you are. The examined by field is there for groups that use an examiner or auditor; leave it blank if you do not.