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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 34 - August 2025 (template release)

Template release pack

This release focuses on the legislative content changes, XBRL, features and correction updates for the period ending June 2025. The template is available on platforms 6.30.9574, 6.31.9627, 6.32.9713, and 6.33.9810.

Release notes

  • Period ended: June 2025
  • Update type: Major (Legislative, XBRL, Features, and Corrections)
Overview
This release includes important legislative updates and IFRS-alignment changes, along with a features and corrections.
Key legislative updates in this version are effective for annual periods beginning on or after January 2025. These updates include:
  • Companies Act 2024: updates to the Strategic Report and Directors Report
  • IAS 21: accounting for foreign currency transactions
This release is available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Additionally, this template includes an XBRL release with various fixes and improvements. This relies on a new version of the taxonomy, which is included in this platform version.
Legislative updates
Refer to the content change list PDF in the release pack for detailed changes.
Accounting reference number
Details
Companies Act 2024
Changes to disclosures included within the Strategic Report and Directors Report. Changes only apply to the FRS 101 report from 5th April 2025.
IAS 21
Foreign Currency Transactions. Updates to accounting for transactions where a currency cannot readily be exchanged. Applicable to periods starting on/after 1st January 2025.
Corrections
Item ID
Title
Details and Limitations
1949831
Correct issue with XBRL assertion tags
Edited the xbrl-assertion tags for Accountants, Auditors and Banks, adding a condition so a check for missing data is performed if there are less than two bank details entered. If there were more banks there were false errors such as a warning of missing data for a second auditor:
1946808
Correct conditions used for "Consolidation Exemption" wording
Updated the condition used in the default text found within Disclosure | Accounting Policies | Basis of Preparation | Consolidation exemption | Consolidation exemption, edited the conditions on references "400" and "401" which were still using the old ID's.
  • UK IFRS Company Accounts | root folder - on lines 26-28 and 49-51
  • UK IFRS Company Accounts | root folder - on lines 28-29 and 52-53 (Auditors and Banks on
  • FRS 101 Accounts | root folder - on lines 28-31 and 51-52
1943659
Correct display condition on note Credit Loss Expense and Investment Securities
Copied the display condition used on the 'Group' subfolder into the 'Note' folder as currently the is only conditioned to display when data entered in the company disclosure. Following locations updated:
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Credit loss expense
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investment securities
1951398
Correct issues with the Inventories note in FRS101 report
Removed code
outer-bottom-border-clearance="5mm"
 from line 2 of the xml to resolve spacing issues within the table and added xml code after the table to include a new section with 5mm spacing to separate text which follows. Updated following locations:
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Inventories | Inventories
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Inventories | Inventories - group and company
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Inventories | Inventories
Corrected the display condition which incorrectly linked to data being entered for "inventories at fair value" within report template;
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Inventories | Inventories pledged as security for liabilities
Amended the condition on line 2 of the xml to resolve the issue with the hyperlink still appearing after data has been entered in report template;
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Inventories | Inventories at fair value
Features
Item ID
Title
Details and Limitations
1937989
Add xbrl tags to the Supplier Finance Arrangements note
Updated the note 'Supplier Finance Agreements', adding iXBRL tags found in the 2025 taxonomy to the locations listed below:
Tagging added to the paragraph. Using tag "SupplierFinanceArrangementTermsConditions" for both aggregate disclosure and disclosure per each agreement.
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Terms and conditions
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Group | Terms and conditions
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Company | Terms and conditions
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Terms and conditions
Tagging added to table. Rows use tag "CarryingAmountTypeXBRL" with tag dimensions for the different options (type & status).
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Quantitative information
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Group | Quantitative information
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Company | Quantitative information
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Quantitative information
Tagging added to table. Rows use tags "DescriptionRangePaymentDueDatesForLiabilitiesThatArePartSupplierFinanceArrangement" and "DescriptionRangePaymentDueDatesForComparableLiabilitiesThatAreNotPartAnySupplierFinanceArrangement".
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Range of payment dates
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Group | Range of payment dates
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Company | Range of payment dates
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Range of payment dates
Tagging added to the paragraph. Using tag "SupplierFinanceArrangementFree-textComment".
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Explanatory information about the range of payment due dates
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Group | Explanatory information about the range of payment due dates
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Company | Explanatory information about the range of payment due dates
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Explanatory information about the range of payment due dates
Tagging added to the paragraph. Using tag "TypeEffectNon-cashChanges".
  • UK IFRS Company Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Non-cash changes
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Group | Non-cash changes
  • UK IFRS Group Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Company | Non-cash changes
  • FRS 101 Accounts | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Non-cash changes
1946811
Provide further guidance with use of category NCA 10
To provide further guidance on the use of category 'NCA 10 - Retirement benefit assets', edited the category name to include text "(only used in IFRS presentation)".
1943235
Improvements to cash flow
Within the 'Working Capitals Adjustments' section of the 'Cash Flow';
  • Updated row "increase/decrease in provisions" to use categories CL 7 and NCL 3 so all current and non-current provisions categories are included.
  • Updated row "increase/decrease in contract liabilities" to use categories CL 10 and NCL 9 so all current and non-current contract liabilities categories are included.
  • Updated row "increase/decrease in trade & other payables" to use categories CL 1 and NCL 10 so all current and non-current payables categories are included.
Changes made to the following reports;
  • UK IFRS Company Accounts | Financial Statements | Statement of Cash Flows | Cash flow values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Cash Flows | Cash flow values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Cash Flows | Cash flow values
  • FRS 101 Accounts | Financial Statements | Statement of Cash Flows | Cash flow values
1941338
Update report element conditions to replace hard-coded rounding value with variable
Used SQL script to update the display condition, removing "0.01" and replacing this with the variable "Rounding" to match the rounding selection within the following report element templates:
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Finance income and costs
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Staff costs | Staff costs
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Directors' remuneration
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Auditors' remuneration
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Auditors' remuneration | Auditors' remuneration values
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Income tax
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Income tax | Tax charged/(credited) in the income statement
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Income tax | Amounts recognised in OCI
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Property, plant and equipment
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Right of use assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investment properties
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Accounting policies | Revenue recognition
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Intangible assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Intangible assets | Impairment
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Subsidiaries
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Subsidiaries | Subsidiary values
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Subsidiaries | Subsidiary values - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Associates
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Associates | Associates values
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Associates | Associates values - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Joint ventures
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Joint ventures | Joint ventures values
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Investments | Joint ventures | Joint ventures values - manual data entry
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Deferred tax assets and liabilities
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Other non-current financial assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Other non-current financial assets (prior disclosure)
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Other current financial assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Other current financial assets (prior disclosure)
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Movement in available for sale assets
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other financial assets | Placements with banks and other financial institutions
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Inventories
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other receivables
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other receivables | Trade and other receivables - non-current
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other receivables | Trade and other receivables - current
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Cash and cash equivalents
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Reserves | Analysis of other comprehensive income (current)
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Reserves | Analysis of other comprehensive income (prior)
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Loans and borrowings
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Loans and borrowings | Non-current loans and borrowings
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Loans and borrowings | Current loans and borrowings
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other provisions
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other provisions | Other provisions values - current
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other payables
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other payables | Trade and other payables - non-current
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Trade and other payables | Trade and other payables - current
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Pension and other schemes | Defined contribution pension scheme
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Dividends
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Dividends | Dividends paid (share value to 2dp)
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Dividends | Dividends paid
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Classification of financial and non-financial assets and financial and non-financial liabilities
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Revenue
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Revenue | Contract balances | Non-current asset and liabilities
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Revenue | Contract balances | Current asset and liabilities
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other operating income
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Other gains and losses
  • UK IFRS Company Accounts | Financial Statements | Notes to the UK IFRS Company Accounts | Financial Statements | Operating profit
  • UK IFRS Company Accounts | Directors Report | Political donations
  • UK IFRS Company Accounts | Directors Report | Charitable donations
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current with adjustment)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior with adjustment)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current with adjustment) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior with adjustment) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Finance income and costs
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Staff costs | Staff costs
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Directors' remuneration
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Auditors' remuneration
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Auditors' remuneration | Auditors' remuneration values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Income tax
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Income tax | Tax charged/(credited) in the income statement
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Income tax | Amounts recognised in OCI
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Property, plant and equipment
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Property, plant and equipment | Property, plant and equipment - group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Property, plant and equipment | Property, plant and equipment - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Right of use assets
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Right of use assets | Group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Right of use assets | Company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties - group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Accounting policies | Revenue recognition
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets | Intangible assets - group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets | Intangible assets - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Group subsidiaries
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Group associates
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Group joint ventures
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Subsidiary values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Subsidiary values - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Associates values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Associates values - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Joint ventures values
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company | Joint ventures values - manual data entry
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Deferred tax assets and liabilities
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other non-current financial assets - group and company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other non-current financial assets - group and company (prior disclosure)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other current financial assets - group and company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other current financial assets - group and company (prior disclosure)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Movement in available for sale assets - group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Movement in available for sale assets - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Placements with banks and other financial institutions
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Placements with banks and other financial institutions | Group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Placements with banks and other financial institutions | Company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Inventories
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other receivables
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other receivables | Trade and other receivables - non-current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other receivables | Trade and other receivables - current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Cash and cash equivalents
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Cash and cash equivalents | Cash and cash equivalents - group and company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Reserves | Reserves - group | Analysis of other comprehensive income (current)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Reserves | Reserves - group | Analysis of other comprehensive income (prior)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Reserves | Reserves - company | Analysis of other comprehensive income (current)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Reserves | Reserves - company | Analysis of other comprehensive income (prior)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings | Non-current loans and borrowings - group and company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings | Current loans and borrowings - group and company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other provisions
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other provisions | Other provisions - group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other provisions | Other provisions - group | Other provisions values - current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other provisions | Other provisions - company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other provisions | Other provisions - company | Other provisions values - current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other payables
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other payables | Trade and other payables - non-current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Trade and other payables | Trade and other payables - current
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Pension and other schemes | Defined contribution pension scheme
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Dividends
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid (share value to 2dp)
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Classification of financial and non-financial assets and financial and non-financial liabilities
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Classification of financial and non-financial assets and financial and non-financial liabilities | Group
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Classification of financial and non-financial assets and financial and non-financial liabilities | Company
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Revenue
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Revenue | Contract balances | Non-current asset and liabilities
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Revenue | Contract balances | Current asset and liabilities
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other operating income
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Other gains and losses
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the Financial Statements | Operating profit
  • UK IFRS Group Accounts | Consolidated Financial Statements | Directors Report | Political donations
  • UK IFRS Group Accounts | Consolidated Financial Statements | Directors Report | Charitable donations
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry
  • FRS 101 Accounts | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Finance income and costs
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Interest receivable and similar income
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Interest payable and similar expenses
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Staff costs | Staff costs
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Directors' remuneration
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Auditors' remuneration
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Auditors' remuneration | Auditors' remuneration values
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Income tax
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Income tax | Tax charged/(credited) in the income statement
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Income tax | Amounts recognised in OCI
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Intangible assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Accounting policies | Revenue recognition
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Property, plant and equipment
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Right of use assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investment properties
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Subsidiaries
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Subsidiaries | Subsidiary values
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Subsidiaries | Subsidiary values - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Associates
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Associates | Associates values
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Associates | Associates values - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Joint ventures
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Joint ventures | Joint ventures values
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Investments | Joint ventures | Joint ventures values - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Deferred tax assets and liabilities
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Other non-current financial assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Other non-current financial assets (prior disclosure)
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Other current financial assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Other current financial assets (prior disclosure)
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Movement in available for sale assets
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other financial assets | Placements with banks and other financial institutions
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Inventories
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other receivables
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other receivables | Trade and other receivables - non-current
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other receivables | Trade and other receivables - current
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Cash and cash equivalents
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other payables
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other payables | Trade and other payables - non-current
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Trade and other payables | Trade and other payables - current
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Creditors: amounts falling due within one year
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Creditors: amounts falling due after more than one year
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Loans and borrowings
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Loans and borrowings | Non-current loans and borrowings
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Loans and borrowings | Current loans and borrowings
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other provisions
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Reserves | Analysis of other comprehensive income (current)
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Reserves | Analysis of other comprehensive income (prior)
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Pension and other schemes | Defined contribution pension scheme
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Dividends
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Dividends | Dividends paid (share value to 2dp)
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Dividends | Dividends paid
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Classification of financial and non-financial assets and financial and non-financial liabilities
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Turnover
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Turnover | Turnover by class of business
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Turnover | Turnover by market
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Turnover | Contract balances | Non-current asset and liabilities
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Turnover | Contract balances | Current asset and liabilities
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other operating income
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Other gains and losses
  • FRS 101 Accounts | Financial Statements | Notes to the FRS 101 Accounts | Financial Statements | Operating profit
  • FRS 101 Accounts | Directors Report | Political donations
  • FRS 101 Accounts | Directors Report | Charitable donations
Content changes
Item ID
Title
Details and limitations
1972640
Legislative changes under Companies Act 2024 - Financial periods starting on or after 6th April 2025
Added a new variable named '
Commences6April2025
' to be used on the Disclosure tab.
Amended the Status Panel text to advise disclosure not required after 5th April 2025. Status panel now reads "
This disclosure is not required for accounting periods that start on or after the 6th April 2025, otherwise it is required where the average number of employees exceed 250
" and added a condition (using the new variable) to the tab so doesn't display if period starts on/after 6th April 2025. Changes made to the following:
  • Disclosure | Strategic Report and Directors' Report | Employment Policies | Policy for the employment of disabled persons
  • Disclosure | Strategic Report and Directors' Report | Employment Policies | Description of employee involvement
  • Disclosure | Strategic Report and Directors' Report | Financial Instruments | Financial risk management objectives and policies
  • Disclosure | Strategic Report and Directors' Report | Financial Instruments | Price risk, credit risk, liquidity risk and cash flow risk
Added a condition to hide the tickbox "
Tick to present this disclosure in the Directors Report rather than the Strategic Report
" for periods that start on/after 6th April 2025 in the following locations:
  • Disclosure | Strategic Report and Directors' Report | Companies (Miscellaneous Reporting) Regulations 2018 | Engagement with employees
  • Disclosure | Strategic Report and Directors' Report | Companies (Miscellaneous Reporting) Regulations 2018 | Engagement with suppliers, customers and others
Within the reports, edited the display condition in the locations listed below, to also include "Commences6April2025=false" so doesn't display after this date.
  • FRS 101 Financial Statements | Directors Report | Employment of disabled persons
  • FRS 101 Financial Statements | Directors Report | Employee involvement
  • FRS 101 Financial Statements | Directors Report | Engagement with employees
  • FRS 101 Financial Statements | Directors Report | Engagement with suppliers, customers and other relationships
Within the reports, updated the display condition in the locations listed below, so if period starts before 6 April 2025 then data is displayed if entered via the Disclosure tab and not being included in the Directors Report. If period starts on/after 6 April 2025, conditioned to only check if any data entered.
  • FRS 101 Financial Statements | Strategic Report | Engagement with employees
  • FRS 101 Financial Statements | Strategic Report | Engagement with suppliers, customers and other relationships
Within the reports, added a display condition in the locations listed below, so item is displayed if period starts before 6 April 2025 and data has been entered via the Disclosure tab:
  • FRS 101 Financial Statements | Directors Report | Financial instruments
  • FRS 101 Financial Statements | Directors Report | Financial instruments | Objectives and policies
  • FRS 101 Financial Statements | Directors Report | Financial instruments | Price risk, credit risk, liquidity risk and cash flow risk
For the following, the template has been moved from the Directors Report with the display condition edited so will display if data entered and also if the period starts on/after 6 April 2025:
  • FRS 101 Financial Statements | Strategic Report | Non-financial and sustainability information | Future developments
  • FRS 101 Financial Statements | Strategic Report | Non-financial and sustainability information | Research and development
  • FRS 101 Financial Statements | Strategic Report | Non-financial and sustainability information | Branches outside the United Kingdom
A duplicate has been created of the templates now found in the Strategic Report but with the display condition edited so will display if period starts before 6 April 2025:
  • FRS 101 Financial Statements | Directors Report | Future developments
  • FRS 101 Financial Statements | Directors Report | Research and development
  • FRS 101 Financial Statements | Directors Report | Branches outside the United Kingdom
1939685
IAS 21 - clarification on disclosure of foreign exchange accounting when there is a lack of exchangeability for accounting periods from 1st Jan '25
Added further text to the status panel within Disclosure | Accounting Policies | Foreign Currency Transactions and Balances | Transactions and balances, to provide guidance per IAS 21 whereby there is not a readily identifiable exchange rate.
"Where a currency cannot readily be exchanged, disclose the methodology of determining an exchange rate, the exchange rate used and the effect, or expected affect, on the business due to the lack of exchangeability."
XBRL changes
Item ID
Title
Details and limitations
1941878
2025 taxonomy
Updated the reference to the taxonomy to use the 2025 version from the 2024 version, found in the following reports:
  • UK IFRS Company Accounts | root folder - Updated the taxonomy references on lines 5 & 30
  • UK IFRS Group Accounts | root folder - Updated the taxonomy references on lines 5 & 31
  • FRS 101 Accounts | root folder - Updated the taxonomy references on lines 5 & 32
  • Blank iXBRL Enabled Report | root folder - Updated the taxonomy reference on line 3
To download the XBRL taxonomy, visit the official government website https://www.frc.org.uk/library/standards-codes-policy/accounting-and-reporting/frc-taxonomies/current-frc-taxonomy-suites/2025-frc-taxonomy-suite/, 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

  • When exporting the report to Word, unless the report includes 3 or more signatories, use the vertical presentation otherwise the export will stop at the signatories.
  • Unable to correct issues exporting the report to Excel but this can be resolved by removing the Contents Page so this isn’t included in the export.

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