Form

Accruals accounts (CC17) SORP FRS 102: charity accounting template

Please note these packs are relevant for accounting periods starting on or after 1 January 2015 and before 1 January 2026.

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

Applies to England and Wales

Documents

Accruals accounts by charitable activity (CC17a) - SORP FRS 102

MS Excel Spreadsheet, 249 KB

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Completion notes for the accruals accounts template (CC17b) - SORP FRS102

PDF, 348 KB, 23 pages

Details

Use this template to analyse your charity’s income and expenditure by charitable activity, including:

• a balance sheet
• statement of financial activities
• notes

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.