Example trustees' annual reports and accounts for charities

Financial periods beginning on or after 1 January 2015

For financial periods beginning on or after 1 January 2015, for one year only, one of 2 SORPs must be used, SORP (FRSSE) and Charities SORP (FRS 102). Find out which to use on the SORP microsite. For financial periods starting on or after 1 January 2016 and before 1 January 2026, use the Charities SORP (FRS 102).

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.