Samples showing the layout and format of trustees’ annual reports and accounts under SORP 2005. For samples under SORP FRSSE and SORP FRS 102, see detail below.
Financial periods beginning on or after 1 January 2015
For financial periods beginning on or after 1 January 2015, one of the 2 new SORPs must be used. Download the new SORPs and find out which to use on the SORP microsite, which also includes updated example trustees’ annual reports and accounts.
Financial periods beginning between 1 April 2005 and 31 December 2014
SORP 2005 is for financial periods beginning between 1 April 2005 and 31 December 2014 only.
These examples, in line with the Charities SORP 2005, address requirements for reporting public benefit and take account of Charity Commission guidance on public benefit. In particular, the trustees’ annual report must contain:
- a review of the significant or main activities undertaken by the charity to further its charitable purposes for the public benefit
- a statement by the charity trustees as to whether they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to public benefit guidance published by the commission
The examples are designed to assist preparers and are not a substitute for reference to the public benefit guidance or SORP 2005. Readers should not assume that the examples show the only way of presenting an item or that they include all the disclosures for a particular type of charity.