Firm UK FRS 102 template updates

Version 28.2

Updated
Detecting irregularities
disclosure section to allow data to roll forward and be published. (To go to the disclosure, select
Auditors' Report
, then
Other Disclosures
.)
Amended expressions for
Difference to be reconciled
in
Income Tax
disclosure.
Edited tax reconciliation category wording for
Tax Reconciliation
in
Income Tax
disclosure for consistency with taxonomy tags and other templates.
New
Pillar Two legislation
tab included in
Income Tax
disclosure.

Removed empty cells to prevent filing errors with HMRC.
Report title
font size and style coding amended for proper presentation to Companies House.
Corrected the trigger for
Revised Financial Statements
disclosure in the
Independent Auditors’ Report
.
Improved spacing between notes for better presentation and alignment in XBRL exports.
Updated the
Average number of employees
note to display when no data entered.
Updated to show
Pillar Two
model rules disclosure.