Charities SORP

Application guidance for charity accounting

SORP examples

SORP examples illustrating the impact of the COVID-19 pandemic: England and Wales

This example illustrates the impact of the pandemic on a grant-maker and the effect on both its income and activities.

The Rosanna Grant Trust

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The SORP example for the Arts Theatre Trust is for a company limited by guarantee, operating a theatre and related activities with one trading subsidiary. The pandemic has affected its ability to operate and the charity faces a challenging financial position and has taken up government financial assistance

Arts Theatre Trust

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SORP original Second Edition examples: England and Wales

The SORP example for the Arts Theatre Trust (FRS 102 version) is for a company limited by guarantee, operating a theatre and related activities with one trading subsidiary which is preparing consolidated accounts under accounting standard FRS 102.

Arts Theatre Trust

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The SORP example for the Rosanna Grant Trust (FRS 102 version) is for an unincorporated trust which has endowment invested on a total return basis and makes grants to institutions and individuals.

Rosanna Grant Trust

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SORP Examples: Scotland

The examples initially developed for England and Wales are being reworked by OSCR for reporting in Scotland.

Previous versions of SORP example reports and accounts

To view the original set of examples prepared for the first edition of the SORP view the SORP archive.