Form

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

Accounting template (MS Excel) for completing a charitable company's accounts by charitable activity for accounting periods starting on or after 1 January 2015 and before 1 January 2026.

• From: The Charity Commission
• Published: 31 March 2017
• Last updated: 19 December 2025 — See all updates

Applies to England and Wales

Documents

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

MS Excel Spreadsheet, 244 KB

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Completion notes for accruals accounts template (CC17b) - SORP FRS 102 company accounts

PDF, 373 KB, 22 pages

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Details

Use this template, if your income is £500,000 or less to analyse your charity’s income and expenditure by charitable activity, including:

• a balance sheet
• statement of financial activities
• notes

Published 31 March 2017

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. 31 March 2017

   First published.