Non Profits: SORP disclosure checklist

Updated February 2022

Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2015).

Focus

• Introduction to SORP and notes to users.
• Disclosure notes.

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This disclosure checklist includes relevant information from the following:

• Update Bulletin 1 (for periods beginning on or after 1 January 2016)
• Update Bulletin 2 (clarifying amendments effective from October 2018 and other amendments for periods beginning on or after 1 January 2019)
• Information Sheet 1: Implementation issues published in April 2017
• Information Sheet 2: Accounting for gift aid payments published in January 2019 (this is an accounting rather than disclosure Information Sheet)
• Information Sheet 3: The Companies (Miscellaneous Reporting) Regulations 2018 and UK Company Charities disclosures (for periods beginning on or after 1 January 2019)
• Information Sheet 4: Amendments to FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland – Multi-employer defined benefit plans
• Information Sheet 5: The Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) Regulations 2018, as applied to Charitable Companies
• Fundraising disclosures brought in by the Charities (Protection and Social Investment) Act 2016.