Version 15 - February 2026 (template release)
Template release pack
This release focuses on the legislative content changes, features and correction updates for the period ending December 2025. The template is available on platform 6.30.9574, 6.31.9627, 6.32.9713, 6.33.9810, and 6.34.9900.
Release notes
- Period end: December 2025
- Update type: iXBRL tagging of the report templates and template additions and corrections
Overview
The is a major release that adds iXBRL tagging of the charity and consolidated charity accounts reports to enable filing of those reports at Companies House.
iXBRL filing of charities registered in the Isle of Man and the Republic of Ireland are not currently supported.
The template is available on platforms 6.28.9259, 6.29.9459, 6.30.9574, 6.31.9627, and 6.32.9713.
Corrections
Item ID | Title | Details and limitations |
|---|---|---|
1942044 | Consolidated charity accounts | Group Discontinued Operations. | In ‘Disclosure | Financial Statements’ the new data entry window ‘Group Discontinued Operations’ has been added to enable reporting of those operations in the ‘Statement of Financial Activity’. |
1942048 | Consolidated charity accounts | Group Defined Benefits Pension & Group Post-Retirement Healthcare Schemes. | Data entry windows within ‘Disclosure | Financial Statements’ have been added for ‘Group Defined Benefits Pension’ and ‘Group Post-Retirement Healthcare Schemes’ to report pension data in the consolidated accounts. |
1942044 | Import/Account Assignment | Account Assignment (Master) Maintenance | Category structure – Balance | Category ‘B22a – Restricted pension reserve’ has been created to ensure the restricted funds reconcile when there are pension assets and liabilities. ‘Category B22 – pension reserve’ has been renamed ‘B22 – Unrestricted pension reserve’. The codes that were in ‘B22 – pension reserve’ remain in ‘B22 – Unrestricted pension reserve’. Users’ will need to create and assign new codes to ‘B22a – Restricted pension reserve’ and repost any restricted pension balances from category B22 to B22a. |
Features
Item ID | Title | Details and limitations |
|---|---|---|
1942048 | Notes – ‘Expenditure on raising funds’ | Total expenditure by type (prior period analysis) | For both consolidated and charity accounts the note has had the row for ‘Staff costs’ added so that it reconciles to the values on the SOFA. Users will need to enter the values for staff costs within the tab ‘Disclosure | Financial Statements | Expenditure | Tab - Expenditure on raising funds | Rasing funds expense by type’. |
1842028 | New related party transactions data entry windows. | New sections have been included in the ‘Disclosure’ tab for ‘Group Related Party Transactions’ and ‘Charity Related Party Transactions’ to record the required information for disclosure and iXBRL filing requirements. The original related party transactions data entry windows in the ‘Disclosure’ tab ‘Financial statements’ have been retained so historical data is not lost. The data entry windows have been renamed to include ‘Group Related Party Transactions - not iXBRL tagged’ and ‘Related Party Transactions – not iXBRL tagged’. |
XBRL changes
note
If you are not hosted by Thomson Reuters, please contact the Support desk to obtain the new taxonomy package or in case any assistance is required to map the new taxonomy.
Item ID | Title | Details and limitations |
|---|---|---|
1942051 | Charity information pages tagging | Templates tagged using the UK Charity FRS 102 2025 iXBRL taxonomy. |
1942044 | Primary statement tagging | Templates tagged using the UK Charity FRS 102 2025 iXBRL taxonomy. |
1942048 | Notes to the financial statements tagging | Templates tagged using the UK Charity FRS 102 2025 iXBRL taxonomy. |
To download the XBRL taxonomy, visit the official government website, where you will find the latest versions available for download. The following taxonomy references can be loaded into the application via Manage XBRL Taxonomies on the OneSource Accounts Production Platform.
Known issues
Item ID | Details and limitations |
|---|---|
1 | Summary tab | General | Country of incorporation – The data entry field has been changed to a drop-down selection menu. Users will need to reselect the country of incorporation within this window. |
2 | Summary tab | Officers – Where officers have resigned from the charity, they need to be moved to the bottom of the officers list to ensure consistent tagging of the officer's names. To complete this action, select the resigned officer within the officer list and then press the down arrow to move them to the bottom of the list. |
3 | Summary tab | Officers – Not all the officer types available have a corresponding iXBRL tag. For this reason, the officer type has been renamed to include: "(No iXBRL tag available)". Officers with a renamed officer type will need to be selected and edited to reselect the officer type. There must be at least one officer with a type of "Trustee" who is signing the report. |
4 | Disclosure | General | Share capital – Each class of share will need to be edited to select the appropriate "XBRL share class" and "XBRL share type". |
5 | Disclosure | Financial statements | Group discontinued operations – This is a new data entry window which will need to be populated where there has been a disposal of operations within a group. |
6 | Edit each row within the following tables to select an iXBRL asset class from the drop-down menu (required for both charity and group data entry windows):
|
7 | Disclosures tab | Financial statements | Expenditure | Expenditure on raising funds expenses by type (current and prior period tables) – A new row for "Staff costs" has been added and will need to be manually populated in the appropriate type column. |
8 | Disclosures tab | Financial statements | Group discontinued operations – A data entry window has been added to record group discontinued operations. It is found in the Disclosures tab, Financial statements window. It appears when the option to produce group accounts is selected. |
9 | Disclosure | Financial statement | Net assets by fund – Where nominal codes have been split to show debit values in one balance category and credit values in another balance category, it will be necessary to analyse the net assets by fund using the manually entered table and selecting the tick box to use the disclosure table in the report. |
Additional information
- Where data entry windows have the option to add or delete rows and which have pre-existing rows from the template, the pre-existing rows must not be deleted as they are required for iXBRL tagging. Data within those rows can be amended.
- Where data entry windows have the option to add rows to the tables, the additional rows will need to be manually added to report templates within the report while viewing the report template in design mode.
- In data entry windows where there is a drop-down menu to select the iXBRL tag for each row, each iXBRL tag must only be selected once. If they are used more than once this will cause an iXBRL error on the report and prevent the export of the report as an iXBRL file.
Impact on existing clients
Item ID 1-9
: Users will need to address points corresponding points in ‘Additional Information’, where there is data, in order for the accounts to be iXBRL compliant and file electronically.Related Content
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Charities Incorporated
Format:
Article