Setting up and running a charity – guidance

Charities SORP 2005

Recommended practice for charities preparing trustees' annual reports and accruals accounts for accounting periods starting between 1 Apr 2005 and 31 December 2014 only.

Documents

Charities SORP 2005

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SORP information sheet 1: Technical application issues

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SORP information sheet 2: Reporting for public benefit entities

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SORP information sheet 3: Financial Reporting Standard 30: heritage assets

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SORP information sheet 4: Adoption of FRS 102 by charities

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SORP information sheet 5: Strategic Report and company charities

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Detail

About the Charities SORP

The charities’ statement of registered practice (SORP) gives a framework for accounting and reporting, designed to:

  • help charity trustees meet their legal requirement for their accounts to give a true and fair view
  • encourage consistency in charity accounting standards
  • give recommendations for charity annual reporting

Who can use the SORP

The Charities SORP applies to charities generally in the UK unless a more specific SORP applies, for example:

For reporting periods (financial years) that start prior to 1 January 2015, the 2005 SORP is used.

This SORP 2005 is for financial periods beginning between 1 April 2005 and 31 December 2014 only.

Due to changes in UK accounting standards, for financial periods beginning on or after 1 January 2015, there is a choice between using one of the 2 new SORPs.

To download the new SORPs that apply from 1 January 2015 and find out which to use, see the SORP microsite.