Charities SORP

Application guidance for charity accounting

SORP example charity reports and accounts (first edition versions)

SORP Examples: England and Wales

The SORP example for the Arts Theatre Trust (FRS 102 version) is for a company limited by guarantee, operating a theatre and related activities with one trading subsidiary which is preparing consolidated accounts under accounting standard FRS 102.

Arts Theatre Trust - FRS 102

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The SORP example for the Arts Theatre Trust (FRSSE version) is for a company limited by guarantee, operating a theatre and related activities with one trading subsidiary which is preparing consolidated accounts under accounting standard FRSSE.

Arts Theatre Trust - FRSSE

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The SORP example for the Rosanna Grant Trust (FRS 102 version) is for an unincorporated trust which has endowment invested on a total return basis and makes grants to institutions and individuals.

Rosanna Grant Trust - FRS102

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The SORP example for the Rosanna Grant Trust (FRSSE version) is for an unincorporated trust which has endowment invested on a total return basis and makes grants to institutions and individuals.

Rosanna Grant Trust - FRSSE

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SORP Examples: Scotland

The four examples initially developed for England and Wales have been reworked by OSCR for reporting in Scotland.

Scottish limited company group accounts prepared under SORP FRS102

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Scottish limited company group accounts prepared under SORP FRSSE

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Almond Grant Trust: Scottish unincorporated accounts prepared under SORP FRS 102

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Almond Grant trust: Scottish unincorporated accounts prepared under SORP FRSSE

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Useful information

In a number of jurisdictions adherence to a Charities SORP is required by regulations made under charity law. Refer to the regulations applying in your jurisdiction to see if you can adopt a SORP for accounting periods beginning prior to 1 January 2015 (early adoption). The following jurisdictions have regulations in effect:

  • England and Wales
  • Scotland

In certain jurisdictions the charity regulator produces additional information to assist charities apply with their responsibility to prepare accounts.

The CCEW is updating its 'accrual packs' for the FRS 102 SORP.

The presentation and four hand-outs given by Nigel Davies, Joint Chair of the Charities SORP Committee, are a useful guide for briefing trustees, finance staff and stakeholders on the main changes when switching over from SORP 2005 to either the charities SORP (FRS 102) or Charities SORP (FRSSE):