The club is invented. "Riverside Gardening Club" and its figures are a sample made for this page and for testing the tool. They are not a real organisation's accounts.
The totals, the category totals and the closing balances below are the same figures that the tool's automated test script asserts each time the tool is built.
The starting point
- Organisation: Riverside Gardening Club
- Financial year: 1 January 2025 to 31 December 2025
- Cash in hand at the start of the year: 50.00
- Bank balance at the start of the year: 1,200.00
The opening balances are last year's closing balances. Together they come to 1,250.00.
The twelve entries
Each line is one receipt or one payment. The last two columns show the cash and bank balance after that entry.
| Date | Receipt no. | Description | Category | Account | Money in | Money out | Cash balance | Bank balance |
|---|---|---|---|---|---|---|---|---|
| 10 Jan 2025 | R001 | Members' subscriptions, January | Subscriptions | Bank | 240.00 | 50.00 | 1,440.00 | |
| 15 Jan 2025 | 101 | Village hall, winter term | Hall hire | Bank | 60.00 | 50.00 | 1,380.00 | |
| 3 Feb 2025 | R002 | Donation from a member | Donations | Cash | 25.50 | 75.50 | 1,380.00 | |
| 20 Mar 2025 | R003 | Cake sale | Fundraising | Cash | 310.10 | 385.60 | 1,380.00 | |
| 21 Mar 2025 | Bank account fee | Bank charges | Bank | 4.20 | 385.60 | 1,375.80 | ||
| 11 Apr 2025 | 102 | Folding tables | Equipment | Bank | 89.99 | 385.60 | 1,285.81 | |
| 2 May 2025 | R004 | Council community grant | Grants | Bank | 500.00 | 385.60 | 1,785.81 | |
| 14 Jun 2025 | P01 | Summer fair costs | Events | Cash | 120.45 | 265.15 | 1,785.81 | |
| 1 Jul 2025 | 103 | Public liability insurance | Insurance | Bank | 135.00 | 265.15 | 1,650.81 | |
| 9 Sep 2025 | R005 | Members' subscriptions, autumn | Subscriptions | Bank | 180.00 | 265.15 | 1,830.81 | |
| 31 Oct 2025 | 104 | Village hall, autumn term | Hall hire | Bank | 60.00 | 265.15 | 1,770.81 | |
| 5 Dec 2025 | P02 | Stamps and envelopes | Other | Cash | 15.30 | 249.85 | 1,770.81 |
Five entries are money in and seven are money out. Four went through the cash tin and eight through the bank.
Counting down the table, the five receipts are entries 1, 3, 4, 7 and 10, and the seven payments are entries 2, 5, 6, 8, 9, 11 and 12.
The annual report built from those entries
Riverside Gardening Club
Receipts and Payments Account for the financial year 1 January 2025 to 31 December 2025
Receipts (money in)
| Subscriptions | 420.00 |
|---|---|
| Donations | 25.50 |
| Fundraising | 310.10 |
| Grants | 500.00 |
| Total receipts | 1,255.60 |
Payments (money out)
| Hall hire | 120.00 |
|---|---|
| Equipment | 89.99 |
| Insurance | 135.00 |
| Events | 120.45 |
| Bank charges | 4.20 |
| Other | 15.30 |
| Total payments | 484.94 |
Receipts less payments: 770.66. The club took in 770.66 more than it paid out during the year.
Statement of balances
| Cash | Bank | Total | |
|---|---|---|---|
| Balance at start of year | 50.00 | 1,200.00 | 1,250.00 |
| Add: receipts | 335.60 | 920.00 | 1,255.60 |
| Less: payments | 135.75 | 349.19 | 484.94 |
| Balance at end of year | 249.85 | 1,770.81 | 2,020.66 |
How each figure was reached
- Subscriptions 420.00 is the two subscription entries added together: 240.00 + 180.00.
- Hall hire 120.00 is the two hall entries: 60.00 + 60.00.
- Total receipts 1,255.60 is 420.00 + 25.50 + 310.10 + 500.00.
- Total payments 484.94 is 120.00 + 89.99 + 135.00 + 120.45 + 4.20 + 15.30.
- Cash: 50.00 + 335.60 - 135.75 = 249.85. The cash receipts are 25.50 + 310.10 and the cash payments are 120.45 + 15.30.
- Bank: 1,200.00 + 920.00 - 349.19 = 1,770.81. The bank receipts are 240.00 + 500.00 + 180.00 and the bank payments are 60.00 + 4.20 + 89.99 + 135.00 + 60.00.
- Cash and bank together: 1,250.00 + 1,255.60 - 484.94 = 2,020.66, which is also 249.85 + 1,770.81.
The closing figures are the same as the balances on the last line of the entries table. That agreement is the check that the report and the cash book tell the same story.
What the treasurer does next
- Counts the cash tin on 31 December and confirms it holds 249.85.
- Compares 1,770.81 with the bank statement dated 31 December, allowing for any cheque that has not yet cleared.
- Signs and dates the report and, if the club's rules ask for it, passes the report, cash book, receipts and bank statements to the independent examiner.
- Presents the report to the members at the annual meeting.
Try it with your own figures
Type your own entries into the Treasurer's Cash Book and it works out the same tables for your club: balances after every entry, totals by category, and the opening and closing balances. Seeing them on screen is free.
A $12 licence key adds the printable report with signature lines and CSV export. See exactly what is free and what the key unlocks.