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Accruals accounts pack (CC17) - SORP FRS 102
Template to help non-company charities with incomes of £500,000 or less to prepare their trustees' annual report and accruals accounts in accordance with Charities SORP FRS 102
These packs are relevant for accounting periods starting on or after 1 January 2015 and before 1 January 2026.
For accounting periods beginning before 1 January 2015, you should use Accruals accounts pack CC17 - SORP 2005
If you use the accounting template to complete your accounts, we would encourage you to convert the accounts to PDF and submit via our online service as this helps us to provide a better and faster service for charities.
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Updates to this page
Published 9 September 2016
Last updated 19 December 2025
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Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.
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First published.