What is the Statement of Cash Flows?

The Statement of Cash Flows report shows how your charity has received and used cash during the reporting period.

The report only includes cash-based transactions. It takes out any non-cash accounting entries such as depreciation of assets.

This report can be viewed for a specific date:

Or by month:

Towards the bottom of the report, the 'Increase (decrease) in Cash' total line is highlighted in black. It provides an easy way to view how the cash position has changed in the period you are viewing. 

Below this, the 'represented by' section lets you know the cash position of each fund at the end of the period being viewed.

If your charity's income is over £500,000 you will need to include a Statement of Cash Flows report in your end-of-year accounts.

To better understand the Finance Reports module, please view the module overview video here.