Non Profits: SORP disclosure checklist

Charities SORP (FRS 102) Financial Reporting Disclosure


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).


  • 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: Updating the SORP for changes in Accounting Standards and legislation applicable for periods beginning on or after 1 January 2016
  • Update Bulletin 2: Updating the SORP for amendments to FRS 102 issued by the Financial Reporting Council in December 2017
  • Information Sheet 1: Suggested solutions for specific implementation issues.
  • Information Sheet 2: Guidance on accounting for gift aid payments made by a subsidiary to its parent charity where no legal obligation to make the payment exists.
  • Information Sheet 3: Guidance on the reporting requirements for UK Company Charities from the Companies (Miscellaneous Reporting) Regulations 2018.
  • The fundraising disclosures brought in by the Charities (Protection and Social Investment) Act 2016.

Certain charities may also need to refer to the further Information Sheets:

  • Information Sheet 4 - Guidance when a charity participates in a defined benefit pension plan which is accounted for as a multi-employer plan where sufficient information to use defined benefit accounting becomes available.
  • Information Sheet 5 - Guidance for large charitable companies which fall within the scope of the Companies (Directors’ Report) and Limited Liability Partnerships (Energy and Carbon Report) 2018 Regulations.
  • Information Sheet 6 - Advice on the prohibition of merger accounting described in paragraph 27.4A of the SORP for charitable companies operating under Republic of Ireland company law. ”

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Pesh Framjee
Pesh Framjee
Global Head of Social Purpose and Non Profits