SORP accrual accounts templates for small charities

The Charity Commission (England and Wales) has produced a template pack to help non-company charities with incomes of less than £500,000 prepare their trustees’ annual report and accruals accounts in accordance with Charities SORP FRS 102.

The Accruals Accounts pack (CC17) links to

  • Charity accounting templates: accruals accounts
  • Independent examiner’s report template
  • Trustees’ annual report template

They are in pdf as well as Excel/Word format.

Charities SORP examples

The Charity Commission has also tweeted (14th Sept) “We have updated SORP examples, with extra comparative figures added.” See Charity SORP website.