Receipts and payments, from your bank statement
For club, PTA and small charity treasurers. Paste the year’s statement, give Fin a few keywords, and get receipts and payments by category with the closing balance — worked out in your browser.
Read in your browser only — the statement is never uploaded, stored or sent anywhere.
Categories by keyword (6 rules)
One rule per line: keyword = Category. A line whose description contains the keyword (any case) goes to that category; the first match wins. Anything left over is Other receipts or Other payments.
What a receipts and payments account is
It is the simplest set of accounts a small charity can keep: the money that came in and went out of the bank during the year, grouped into sensible headings, with the balance at the start and the end. There are no accruals — a bill is counted when it is paid, not when it arrives. In England and Wales the account has two parts: a statement of receipts and payments for the year, and a statement of the assets and liabilities at the year end, such as money owed to the charity, money it owes and equipment it holds.
A charity that is not a company may prepare its accounts this way when its gross income is £500,000 or less, for financial years ending on or after 30 September 2026 (£250,000 before that). A charitable company prepares accruals accounts whatever its size. Clubs, PTAs and community groups that are not charities often present their year the same way, because it is the format members can read at an annual general meeting.
Scotland and Northern Ireland set their own limits: a non-company charity may use receipts and payments accounts with gross income under £250,000 under OSCR, and at £250,000 or less under the Charity Commission for Northern Ireland.
Getting a clean result
- Export the whole financial year as CSV from online banking — most banks offer it next to the PDF statement.
- Take the opening balance from the statement on the first day of the year, so the closing balance can be checked against the bank.
- Add a keyword for each heading you use, such as the word your bank shows on every subscription payment. Lines that match nothing land in Other receipts or Other payments, where they are easy to spot.
- If the club has restricted money — a grant for new goalposts, a donation for the minibus — keep a note of it: a statement for each fund needs each line tagged to a fund. Restricted and unrestricted funds, explained.
General information, not accounting advice. Your governing document, a funder or your independent examiner may ask for more than this.
Receipts and payments — common questions
Is my bank statement uploaded when I use this tool?
No file or text leaves your browser. The statement is read on this page by code running on your own device, the result is built there, and closing the tab clears it. Nothing is stored, nothing goes in the address bar, and there is no link to share, because a club statement names its members.
Which bank statement layouts does the tool read?
A CSV with a date, a description and either one signed amount column or separate paid-in and paid-out columns, separated by commas, semicolons or tabs. Fin looks for the header row in the first ten lines, past any account details above it, and works the columns out from the values when there is no header. Amounts written with £, $ or €, with brackets, or with CR and DR are read.
Can a small charity in England or Wales prepare receipts and payments accounts?
A charity that is not a company can, if its gross income for the year is £500,000 or less, for financial years ending on or after 30 September 2026; for earlier years the limit was £250,000. Its governing document can still ask for accruals accounts. A charitable company prepares accruals accounts whatever its size, so for a company this statement is a working summary for the accountant rather than the accounts themselves.
Does the result split restricted and unrestricted funds?
This page adds the whole account up by category, because a bank statement does not say which fund a line belongs to. In 2Fin each line is tagged to a fund as it arrives, so receipts and payments come out per fund with an opening and closing balance for each, ready for the year-end pack.
What else does an independent examiner usually ask for besides this statement?
The Charity Commission’s guidance for trustees lists records of all money received and paid, the charity’s assets and liabilities at the year end, the governing document and the minutes of trustees’ meetings, with trustees available to answer questions. A receipts and payments account also comes with a statement of assets and liabilities, which you draw up beside it: what is owed to and by the charity, and what it holds.
Sources
The rules this page describes come from the charity regulators’ own guidance:
- Charity Commission — Charity accounts: rules for trusts and unincorporated associations — receipts and payments up to £500,000 gross income for years ending on or after 30 Sep 2026; the two statements it is made of; updated 16 Sep 2026, read 11 Oct 2026
- Charity Commission — Charity accounts: rules for charitable companies — all charitable companies prepare accruals accounts; updated 16 Sep 2026, read 11 Oct 2026
- Charity Commission — Threshold changes at a glance — each threshold before and from 30 Sep 2026; updated 16 Sep 2026, read 11 Oct 2026
- OSCR — Receipts and payments accounts — Scotland: non-company charities under £250,000 gross income; read 11 Oct 2026
- Charity Commission for Northern Ireland — Annual reporting — Northern Ireland: £250,000 or less; read 11 Oct 2026
- Charity Commission — Receipts and payments accounts (CC16) template — the Commission’s own template and completion notes; read 11 Oct 2026
- Charity Commission — Independent examination of charity accounts: guidance for trustees (CC31) — what records the examiner needs; updated 16 Sep 2026, read 11 Oct 2026
Computed from published government rates and guidance. General information to prepare with, not personal tax advice — confirm what applies to you with your accountant or tax authority.
The same statement, every month, by fund
Give the club its own 2Fin account and Fin sorts each payment as it arrives — by category, member, event and fund — so the year-end statement is already there for the examiner.
Get 2Fin free →More for you: Club treasurers·Small charities·Funds
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