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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

• From: The Charity Commission
• Published: 9 September 2016
• Last updated: 19 December 2025
  Show all updates

  1. 19 December 2025

     Guidance has been updated to reflect the introduction of SORP 2026 which applies to accounting years starting on or after 1 January 2026.

  2. 9 September 2016

     First published.

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.

Templates

• Accruals accounts (CC17) SORP FRS 102: charity accounting template
  • 19 December 2025
  • Form
• Trustees' annual report template (SORP FRS 102)
  • 9 September 2016
  • Form
• Independent examiner's report template (SORP FRS 102)
  • 9 September 2016
  • Form

Related guidance

• Prepare a charity trustees' annual report
  • 19 December 2025
  • Guidance
• Independent examination of charity accounts: examiners (CC32)
  • 14 July 2021
  • Guidance

Disclaimer

• Charity SORP template disclaimer
  • 24 September 2014
  • Guidance