The Regulator for Charities in England and Wales
In this section...
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- Reporting and Accountability
- File Early
- Annual Returns
- Charities Accounts and Reports
- Publication of the Summary Information Return (SIR) 2005, Guidance Notes and reviews of the SIR 2007
- Charities and Risk Management
- Reporting Serious Incidents
- The Commission's Counter-terrorism strategy
- Whistleblowing guidance for auditors and independent examiners
- Defaulting Charities
- Frequently Asked Questions
- Inquiry Reports and Regulatory Case Reports
- Associated Publications
- Interim Managers: 2007/08
- Conflicts in your Charity
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.
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.
This guidance consists of a number of separate files in PDF format.
To open these you will need Adobe Acrobat Reader. For information on downloading Acrobat Reader, please click on the icon 
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
Dorsetshire Drugs Advice Centre (reissued) (68kb)
A small company charity providing services and operating a café and shop
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
Receipts and payments example (independently examined)
St George's Youth Club (new example) (250kb)
A small charity using the pro formas to submit their report and accounts
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