Guidelines for Pension Notes to Accounts

Following discussions between the Trustee of the Baptist Pension Scheme, (BPS) and the Baptist Union of Great Britian, (BUGB) it has been agreed that BUGB will now take the lead in assisting and guiding churches and organisations in preparing information required in their annual accounts. Accordingly, the information which previously appeared on this web page has been removed, and instead you should refer to the process set out on BUGB’s website, which can be accessed here. 

Please use following link to access the FRS102 Pensions Calculator for Accruals Accounts.


The BPS accepts no liability to any organisation for any actions taken, (or not taken) as a result of these notes and cannot provide any advice as to which notes your organisation might use in preparing its accounts. It is each organisation’s responsibility to ensure that it complies with the law, taking professional advice as necessary.













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