Example reports and accounts (SORP 2005)

(Version – April 2006)

To assist charities preparing their reports and accounts in line with the recommendations of SORP 2005, we have produced a number of example reports and accounts that may be helpful in designing the layout and format of these documents.

The examples below should not be used by charities that are preparing an Annual Report for a financial year starting on or after 1 April 2008 as charities will then be required by law to meet public benefit reporting requirements. Charities that are required or wish to adopt public benefit reporting requirements early should refer to our updated examples.

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. The examples are not designed to be used as a substitute for reference to SORP 2005 in determining the accounting treatment or disclosure of a transaction.

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Example reports and accounts (in PDF format)

Company charities (subject to audit)

Arts Theatre Trust Limited (reissued) (74kb)
A company charity operating an arts facility with a trading subsidiary

Non-company charities (subject to audit)

The Rosanna Grant Trust (reissued) (80kb)
A larger grant making trust with a total return approach to investments

The Higher College Charity (118kb)
An independent school with a trading subsidiary

Aid Overseas (new example, including a cash flow statement) (518kb)
A large charity working internationally providing services and making grants in collaboration with local partners

Non-company charity (independently examined)

B E Factor (new example) (53kb)
A small grant making trust also undertaking programme related investment

NHS examples (subject to audit)

NHS Examples Commentary (new guidance) (26kb)

East Darsetshire Primary Care Trust (69kb)
An NHS example of a charity connected with a Primary Care Trust

Davenpool and Banglebury Hospital (69kb)
An NHS example of a charity connected to an NHS hospital

Sandport Children's Hospital Charities (new example) (114kb)
An NHS example with a section 11 trustee body connected to an NHS hospital which has achieved Foundation Trust status