These accounts are those which charities rendered to the Board of Charity Commissioners for England and Wales in accordance with the provisions of the Charitable Trusts Act 1853 s.61 and the Charitable Trusts Amendment Act 1855 s.44. The accounts give the names of the charities' governors, trustees or administrators, their endowments, and their receipts and payments. Some accounts are much fuller, giving a great deal more information, and in the case of the larger charities, printed annual reports and accounts were also sent to the Commission: these obviously contain more details of the activities of the charity.
The accounts were originally arranged by parish and have been rearranged below by Merseyside district for convenience:
The accounts were distributed to county record offices by the Public Record Office between 1983 and 1984 and accounts dating from after 1954 are retained by them. They were accessioned (as P/C) on 26 October 1984.