We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
A pro-forma charity trustees' annual report.
Charity Commission disclaimer for using SORP accounting templates.
Accounting template (MS Excel) for completing a charity's accruals accounts by charitable activity for accounting periods beginning on or after 1 January 2015.
Use this template when independently examining a charitable company's accounts.
A pro-forma charitable company trustees' annual report.
Use this template when independently examining charity accounts.
Template to help non-company charities with incomes of £500,000 or less to prepare their trustees' annual report and accruals accounts in accordance with Charities SORP FRS 102
Accounting template (MS Excel) for completing a charitable company's accounts by charitable activity for accounting periods beginning on or after 1 January 2015.
Templates to help non-company charities with incomes of less than £500,000 prepare their trustees' annual report and accruals accounts in accordance with SORP 2005.
Accounting template (MS Excel) for completing a charity's accruals accounts by charitable activity.
Template to help company charities with income of £500,000 or less prepare their trustees' annual report and accruals accounts in accordance with Charities SORP FRS 102.
A pro-forma charity trustees' annual report, primarily designed for smaller charities that do not need to have their accounts audited.
Accounting template (MS Excel) for analysing a charity's financial reporting using natural categories.
What to put in your trustees' annual report, depending on your charity's income and the value of its assets.
The Charities SORP provides guidance to preparers of charity accounts. The SORP provides recommendations and requirements setting out how to prepare ‘true and fair’ accounts in accordance with UK accounting standards. The SORP is updated from time to time to...
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.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).