The aim of the Statement of Cash Received and Cash Paid is simple:
Take every transaction from your bank accounts for the financial year, assign each one to an official XRB category, then total up the amounts for each category.
These categories are part of the Tier 4 reporting standard and are required for all Tier 4 performance reports.
If you have fewer than around 30 transactions, this can be done manually. For anything more, we strongly recommend using a spreadsheet—or a tool like Good Numbers—to make the job easier.
In this guide:
Note:
This guide only applies if your organisation is not GST registered.
If you are GST registered, you’ll need software like Xero or Prosaic to handle GST calculations correctly.
Export all transactions for every bank account used by your organisation, including:
Export these as CSV or Excel files.
If your financial year ends on 31 March 2025, you need transactions:
1 April 2024 → 31 March 2025 (inclusive)
Do not include transactions from any day that is outside of these dates. They belong in different financial years.
Every transaction needs a category.
There are three types:
General income categories, including:
Only used when you sell/buy investments or assets, or take/repay a loan:
Other money in:
Other payments:
Refunds
Don’t treat refunds as new money in or a payment.
Income tax
Income tax is not coded to the 20 categories. Use the specific category ‘Income tax’.
Transfers between accounts
Transferring money between:
These are not money in or payments. Code all transfers to “Transfers” and do not include them in the statement.
Add up the amounts in each category and enter these totals into the Statement of Cash Received and Cash Paid.
Things to watch out for
Income tax line
If you categorised any transactions as income tax:
Here is a simple example of 10 transactions, how they've been coded, and how they show up in the statement of cash received and cash paid.
From here, you can return to the main guide to continue finalising your statements.
Categorising transactions gets much easier if you use a tool to do so.
Money in:
| Category | Examples | Explaination |
| Donations, koha, bequests & fundraising | raffle proceeds, cash koha at an event, bequest from a supporter. | Cash received from general giving or fundraising activities. |
| General grants received | a council community grant, a foundation grant for general operations. | Grants given for overall support, without a requirement to deliver specific services. |
| Service delivery grants/contracts | funding to run 10 youth workshops; contract to deliver counselling hours. | Funding received to deliver agreed services, programmes or outputs. |
| Membership fees & subscriptions | annual club fees, subscriptions to join a community group. | Fees paid by members in exchange for membership benefits. |
| Sale of goods or services (commercial) | selling merchandise, running a bar or café, ticket sales for a show. | Cash earned from activities run on commercial terms. |
| Interest or dividends received | interest from a savings account, dividends from shares. | Earnings from bank accounts or investments. |
| Other cash received | insurance payouts, small one-off reimbursements, incidental income. | Anything received in cash that doesn’t fit another category. |
Other money in:
These categories are only used for special types of money coming in – usually when selling investments, selling assets, or taking out a loan.
| Category | Examples | Explaination |
| Sale of investments | selling shares or managed funds. | Cash received from selling investments. |
| Sale of other assets | selling a laptop, sound system, or second-hand equipment. | Cash from selling organisational assets. |
| Loans/borrowings received | drawing down on a loan, receiving an advance from a board member. | Cash borrowed from a bank or other lender. |
Payments:
| Category | Examples | Explaination |
| Fundraising costs | buying raffle prizes, venue hire for a fundraiser. | Costs of running fundraising activities. |
| Employee remuneration & related | payroll for a coordinator, payment to a freelance tutor. | Wages, salaries, contractor payments, and related employment costs. |
| Volunteer related costs | petrol vouchers, food during volunteer events. | Expenses paid to support volunteers to do their roles. |
| Costs of commercial activities | buying bar stock, purchasing materials for merchandise. | Costs for activities run on commercial terms. |
| Other operating costs | rent, IT, insurance, printing, supplies, professional services. | All other operational or administrative spending. |
| Grants & donations paid | a hardship payment to a family, a donation to another charity. | Cash your organisation gives to others — organisations or individuals. |
| Other cash paid | bank fees, minor miscellaneous expenses. | Any cash paid that doesn’t fit a specific payment category. |
Other payments:
These categories are only used for special types of money going out – usually when buying investments or assets, or when repaying a loan.
| Category | Examples | Explaination |
| Purchase of investments | purchasing shares or managed funds. | Cash used to buy investments. |
| Purchase of other assets | buying a laptop, sound system, office furniture. | Cash used to buy assets that will be used for longer than one year. |
| Repayment of loans & borrowings | loan instalments, repaying money borrowed from a trustee. | Cash used to repay debt. |
Ask Duncan anything — big or small. He’ll get back to you ASAP, and your questions will help improve the information here for everyone.
