Version 21 - Content changes

This is part of the Version 21 - October 2025 (template release).

Item ID	Title	Details and Limitations
1938656	New note required for supplier finance arrangements - for accounting periods beginning on or after 1st Jan 2025	A new note disclosure has been added with the following fields: Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group/company Tick if disclosing the supplier finance arrangement in aggregate and only complete details for “supplier finance arrangement 1” Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group/company Supplier finance arrangements Name of supplier finance arrangements Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group/company Supplier finance arrangements Terms and conditions of this supplier finance arrangement Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group/company Supplier finance arrangements Carrying amount of liabilities which are part of this supplier finance arrangement Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group/company Range of payment due dates (days after invoice date) Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group Explanatory information about the range of payment due dates Disclosure Financial Statements Supplier Finance Arrangements Supplier finance arrangements - group Disclose the impact of non-cash changes on the carrying amounts Within the report locations listed below, new templates have been created linking to the data fields above. FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Terms and conditions FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Quantitative information FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Range of payment dates FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Explanatory information about the range of payment due dates FRS 102 Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Non-cash changes FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Group Terms and conditions FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Group Quantitative information FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Group Range of payment dates FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Group Explanatory information about the range of payment due dates FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Group Non-cash changes FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Company Terms and conditions FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Company Quantitative information FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Company Range of payment dates FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Company Explanatory information about the range of payment due dates FRS 102 Consolidated Financial Statements Consolidated Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Company Non-cash changes FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Terms and conditions FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Quantitative information FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Range of payment dates FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Explanatory information about the range of payment due dates FRS 102 Section 1A - Small Entities Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Non-cash changes FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Terms and conditions FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Quantitative information FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Range of payment dates FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Explanatory information about the range of payment due dates FRS 102 Section 1A - Small Entities Abridged Financial Statements Financial Statements Notes to the Financial Statements Supplier Finance Arrangements Non-cash changes

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
1941885	2025 taxonomy	Updated the reference to the taxonomy to use the 2025 version from the 2024 version, found in the following reports: FRS 102 Financial Statements root folder - Updated the taxonomy references on lines 6 FRS 102 Consolidated Financial Statements root folder - Updated the taxonomy references on lines 6 FRS 102 Section 1A - Small Entities root folder - Updated the taxonomy references on lines 6 FRS 102 Section 1A - Abridged Financial Statements root folder - Updated the taxonomy references on lines 6 FRS 105 - Micro Entities root folder - Updated the taxonomy references on lines 6 FRS 105 - Micro Entities Abridged Financial Statements root folder - Updated the taxonomy references on lines 6 Blank iXBRL Enabled Report root folder - Updated the taxonomy reference on line 3

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	When exporting the report to Word, unless the report includes three or more signatories, use the vertical presentation otherwise the export will stop at the signatories.
2	Unable to correct issues exporting the report to Excel but this can be resolved by removing/unticking the ‘Contents Page’ so this isn’t included in the export.

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Version 21 - Content changes

XBRL Changes

Known issues

This article applies to:

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