GOV.UK
Guidance
The Charities SORP: new SORPs and SORP 2005
- From:
- The Charity Commission
- Part of:
- Managing your charity and Charity money, tax and accounts
- Published:
- 1 April 2013
- Applies to:
- England and Wales
New SORPs apply for financial years starting after 1 January 2015. If preparing accounts for earlier periods, use SORP 2005. SORP 2005 applied for charities preparing accruals accounts between 1 Apr 2005 and 31 December 2014. For later accounting periods refer to the links to new SORPs.
Documents
Charities SORP 2005
Ref: SORP2005 PDF, 1.39MB
This file may not be suitable for users of assistive technology. Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
SORP information sheet 1: Technical application issues
PDF, 187KB, 5 pages
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
SORP information sheet 2: Reporting for public benefit entities
PDF, 190KB, 5 pages
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
SORP information sheet 3: Financial Reporting Standard 30: heritage assets
PDF, 174KB, 3 pages
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
SORP information sheet 4: Adoption of FRS 102 by charities
PDF, 183KB, 4 pages
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
SORP information sheet 5: Strategic Report and company charities
PDF, 181KB, 4 pages
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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email usability@charitycommission.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.
Details
New SORPs
New SORPs take effect for reporting periods (financial years) beginning on or after 1 January 2015. You can download these SORPs free from a dedicated micro-site: www.charitysorp.org.
Due to changes in UK accounting standards, for financial periods beginning on or after 1 January 2015 only, there is a choice between using one of the 2 new SORPs.
About the Charities SORP
The charities’ statement of recommended 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 2005
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.
Document information
Published: 1 April 2013