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FRS 102 SORP 2015 (2016 modification) SCOT SMALL SINGLE Unincorporated WITH endowment funds

Price : £60.00 | Product Code : FRS102 16 SCOT Unincorporated version 18.02 WITH Endowment funds


Templates for periods before this are available by email request to Sorpaid at info@sorpaid.com.


Video Help.

The templates have extensive video files showing how they are installed and how they should be used. These can be viewed before purchase by clicking on the link Video Help

 Application :- FRS102 SORP (in its modified version following the SORP Bulletin in February 2016) for a Single Uniincorporated charity WITH endowment funds, in compliance with the charity legislation in Scotland, and related regulations,with gross income of less than £500,000 - (ie defined as small in the SORP).

The modified version of the FRS102 charity SORP, applicable from 1st January 2016, changes the definition of small charities. In the unmodified version that applied before this date, smaller charities were defined as those not subject to statutory audit. In the modified version, small charities are now defined as those with gross income below £500,000.

Other information

These templates are used to prepare a FRS102 SORP 15 compliant set of accounts. They work in conjunction with VT Software, and require a good working knowledge of Excel and VT software.

Anthony Mills, one user of our SORP 2005 templates, says:-I would happily tell people how great your software is! … How anyone would ever consider preparing charity accounts without it, is a mystery to me. It would be nigh on impossible, I believe


The products in this category are for  use for ONLY ONE SPECIFIC charity on one computer for one year from the date of purchase. Use for pereparing accounts of more than one charity would be a breach of the licence.  The templates cannot be used after one year, unless a renewal licence fee is paid.

Legal format of charities

This single licence template can only be used for charities that are Unincorporated (ie with no corporate identity, and governed by a written constitution, a trust deed or something similar).  They CANNOT be used for  charities that are companies, SCIOs or Registered Societies.

These templates should NOT be used for accounting periods commencing BEFORE 1st January 2016.



This template CANNOT be used for large charities (these are charities with income in excess of £500,000). For such charities, an unlimited bundle licence should be purchased - To view bundles - Click here


The templates normally apply for accounting periods commencing on or after 1st January 2016.


The templates normally apply for accounting periods commencing on or after 1st January 2016.

No. of Licences

The STEPS process and HELP File
How the templates work
Resources and Prices


The accounting periods for which these templates can be used are described in the descriptive section above.

Use of this template

FRS 102 SORP Single unincorporated charity  WITH endowment funds, with income less than £500,000 (defined as small in the modified SORP).

This template CANNOT be used for large charities (these are charities with income in excess of £500,000). For such charities, an unlimited bundle licence should be purchased - To view bundles - Click here

 Application :-This single template prepares accounts for a single unincorporated charity with endowment funds, defined as small in the SORP, operating in Scotland. The accounts produced will be in accordance with the FRS102 SORP 15 (as modified in 2016 by the SORP Bulletin issued in February 2016), and in compliance with the legislation in Scotland, and related regulations.

The accounts consist of a Trustees Annual Report, a Statement of Financial Activities, an Income and Expenditure Account, a Balance Sheet, a Cash Flow Statement (if required) and related notes and schedules. Throughout the templates there are HELP! links to the relevant disclosure requirements of the SORP, and links to a library of publications and reference material on the internet. There is comprehensive guidance on law and practice.

The user prepares the accounts by following a STEPS process which is described on the STEPS tab on these product details.

The templates are NOT for bookkeeping purposes - they are for final accounts preparation in SORP compliant format. A user comes to the templates with a finalised Trial Balance prepared from a bookkeeping system, and the template turns this TB into a set of statutory accounts.

IXBRL – We are often asked how to prepare IXBRL accounts to submit to HMRC. The answer is that you do not need to. All charities with gross income of less than £6.5 million are exempt from IXBRL requirements and can file pdf accounts, provided the attached computations are in IXBRL

Knowledge required and technical support.

Because it is assumed that many users of these templates not only have a good working knowledge of Excel and VT, but also are qualified accountants, then the help and support on the charity accounting technical aspects of these templates is limited. We are very willing to offer detailed telephone support on initial installation, and advice on technical difficulties with the operation of the software itself. In practice, as the templates are Excel based, we have found that very rarely has there been the necessity for any detailed support of this nature, although on occasion we have referred users to VT for help with aspects specific to VT Software.

However, in the past, we have found that, because of the specialised nature of charity accounting, many users of the templates feel they need the benefit of technical charity accountancy assistance.

Peter Brown & Co are able to offer an annual retainer for telephone support on technical charity accounting matters for £130 per annum. This will entitle a user to up to four hours technical discussion per annum. On more complex matters specific instructions would be taken -  See the advice section of the Sorpaid Shop. If any user who did not take advantage of the annual retainer to provide assistance on technical accounting matters, Sorpaid reserve the right to charge a professional fee for the time engaged. Any purchaser of the templates would be advised when it was felt that a fee basis would be appropriate and the fee basis would be discussed and agreed before proceeding.



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