Unit accounts

Units which are registered on the Scottish Charity Register, kept by the Office of the Scottish Charity Regulator (OSCR), must comply with Scottish charity law and regulations.

Where annual income is under £250,000 the following is required:

  • A trustee report
  • A statement of receipts & payments with prior year comparatives
  • A statement of balances as at the last day of the financial year and opening balances
  • Notes to the accounts
  • An independent examiner report

The current Scottish unit-accounts and instructions are designed to help you create the statements and reports. If you need help with budgeting check out our new resource designed to help you decide how much to ask for subscriptions.

Units which are not registered charities can either use the Scottish pack or the Girlguiding unit account pack and instructions to manage unit finances.