Section 6 Example accounts

The example accounts we've published here are intended to show you how to prepare compliant accounts according to various circumstances.  We've included examples that meet the requirements of the two charity Statements of Recommended Practice (SORPs). 

You can find further information on the charity SORPs on the SORP website.

Receipts and Payments accounts	Fully Accrued accounts
SCIO accounts	Scottish limited company group accounts prepared under SORP FRS102.
Unincorporated Association accounts	Scottish limited company group accounts prepared under SORP FRSSE.
Receipts and Payments Workpack	Scottish unincorporated accounts prepared under SORP FRS102.
	Scottish unincorporated accounts prepared under SORP FRSSE.
	Example accounts for an independent school.