Appendix A
Notes on completion of pro-forma account
Estate at Start
1. In the First Account
This should be the fully detailed estate as disclosed by your Inventory ie all the estate as at date of your appointment.
In Subsequent AccountsThis should be the fully detailed estate brought forward from close of your previous Account.
All Accounts
Pensions and allowances which are in receipt should be detailed as a note to the end of the Account.
Revenue
2. (i) Name and amount of company or holding should be shown. In the case of bank accounts, account number should be shown.
(ii) Show the type of pension or allowance and the dates covered by the payment.
(iii) Show the tax year for which the repayment is made.
(iv) Any other revenue ie Trust income, rent etc.
Gain or Loss on Realisation
3. Detail any estate realised (sold) with the resultant gain or loss extended. (losses to be deducted).
Additional Estate
4. Show any estate subsequently discovered ie stocks, shares, bank accounts or any refunds or miscellaneous monies received.
Maintenance & Repairs to Property
5. Show any outgoings in respect of property eg insurance, household bills, repairs etc.
Maintenance of Ward
6. Show all monies paid to Hospital or Nursing Home, money spent on holidays, clothes etc.
Management Expenses
7. First Account
Show legal expenses in connection with the Curator's appointment, the Accountant's fee for Inventory, Bond of Caution premium etc.
In Subsequent Accounts
Commission fixed to the Curator, Accountant's audit fee, Bond of Caution premium etc.
Estate Invested
8. Show any stocks or shares bought or any substantial capital expenditure ie car or home improvements. Such expenditure should not be extended into the main body of the Account as it should be included in the Estate at Close.
Any Other Expenses
9. Include any other items of expenditure which have been made on behalf of or on the Ward.
Estate at Close
10. Show all estate held and fully detailed, stocks shares property, bank accounts including those acquired during the period of the Account.
The Accountant's Staff are available to assist Curators in the preparation of Accounts
Telephone Number: 0131 240 6758/6760
Office Hours: Monday to Friday 10.00 am - 1.00 pm & 2.00 pm - 4.00pm
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