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  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 35 - January 2026 (template release)

Template release pack

This release focuses on the 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 / 6.34.9900.

Release notes

  • Period ended: December 2025
  • Update type: Minor (Features and Corrections)
Overview
The UK IFRS Template Content Version 35.0 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.
There are no legislative updates included in this release.
Corrections
Item ID
Title
Details and Limitations
4655419
Corporate description variable (CorporateDescription) transformed to lower case in paragraph
Edited CorporateDescription variable (Summary | Report Options | Report Wording Variables for FRS 101 Report | General Terms) so description presented in report is "Company" (previously had lowercase letter C).
Amend variable used in report element so displays variable as it is written in the settings on the Summary tab (remove code ".Lower()"). Edited the following locations;
  • FRS 101 Accounts | Company Information
  • FRS 101 Accounts | Strategic Report | Non-financial and sustainability information | Company employees
  • FRS 101 Accounts | Directors Report | Purchase of own shares | Purchase of own shares
  • FRS 101 Accounts | Directors Report | Purchase of own shares | Disposal of own shares
  • FRS 101 Accounts | Directors Report | Purchase of own shares | Maximum number and nominal value
  • FRS 101 Accounts | Independent Auditor's Report | Opinion | Opinion on the financial statements
  • FRS 101 Accounts | Independent Auditor's Report | Opinion | Adverse opinion on the financial statements
  • FRS 101 Accounts | Independent Auditor's Report | Conclusions relating to going concern - updated March 2020
  • FRS 101 Accounts | Financial Statements | Notes to the FS | General information | General information
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Intangible assets | Intangible assets carried at revalued amounts
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Tangible assets | Revaluation
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Investments | Subsidiaries | Non-controlling interest
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Investments | Subsidiaries | Non-controlling interest - from data import
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Investments | Joint operations | Details of joint operations
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Investments | Unconsolidated structured entities | Details
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 1 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 1 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 2 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 2 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 3 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 3 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 4 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 4 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 5 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 5 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 6 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 6 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 7 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 7 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 8 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 8 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 9 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 9 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 10 | Acquisition disclosures 1
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Trade and assets acquisitions | Acquisition 10 | Acquisition disclosures 3
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Cash and cash equivalents | Balances held by the company that are not available for use by the company | Balances not available for use by the company values
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Share capital | Redeemable preference shares
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Share capital | Purchase of own shares | Purchase of own shares
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Share capital | Purchase of own shares | Disposal of own shares
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Share capital | Purchase of own shares | Maximum number and nominal value
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Parent and ultimate parent undertaking | Control
4725142
Reviewing of XLM/XBRL for section "Restriction on title and/or pledged as security"
Corrected by amending the report XML code as follows;
  • UK IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - group | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - company | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
Features
Item ID
Title
Details and Limitations
4655285
Request for new categories for intangible assets and PPE
The following new categories have been created;
  • NCA 1 2 - Furniture, fittings, tools and equipment
  • NCA 1 2 1 - Furniture and fittings cost
  • NCA 1 2 1 1 - Furniture and fittings cost brought forward
  • NCA 1 2 1 2 - Furniture and fittings revaluation recognised in other comprehensive income
  • NCA 1 2 1 3 - Furniture and fittings additions
  • NCA 1 2 1 4 - Furniture and fittings acquired through business combinations
  • NCA 1 2 1 5 - Furniture and fittings disposals
  • NCA 1 2 1 6 - Furniture and fittings transfers between PPE classes
  • NCA 1 2 1 7 - Furniture and fittings foreign exchange movements
  • NCA 1 2 1 8 - Furniture and fittings classified as held for sale or in a disposal group
  • NCA 1 2 2 - Furniture and fittings depreciation
  • NCA 1 2 2 1 - Furniture and fittings depreciation brought forward
  • NCA 1 2 2 2 - Furniture and fittings depreciation charge
  • NCA 1 2 2 3 - Furniture and fittings depreciation eliminated on disposal
  • NCA 1 2 2 4 - Furniture and fittings impairment
  • NCA 1 2 2 5 - Furniture and fittings depreciation on transfers between PPE classes
  • NCA 1 2 2 6 - Furniture and fittings depreciation on foreign exchange movements
  • NCA 1 2 2 7 - Furniture and fittings depreciation classified as held for sale or in a disposal group
  • NCA 1 2 3 - Tools and equipment cost
  • NCA 1 2 3 1 - Tools and equipment cost brought forward
  • NCA 1 2 3 2 - Tools and equipment revaluation recognised in other comprehensive income
  • NCA 1 2 3 3 - Tools and equipment additions
  • NCA 1 2 3 4 - Tools and equipment acquired through business combinations
  • NCA 1 2 3 5 - Tools and equipment disposals
  • NCA 1 2 3 6 - Tools and equipment transfers between PPE classes
  • NCA 1 2 3 7 - Tools and equipment foreign exchange movements
  • NCA 1 2 3 8 - Tools and equipment classified as held for sale or in a disposal group
  • NCA 1 2 4 - Tools and equipment depreciation
  • NCA 1 2 4 1 - Tools and equipment depreciation brought forward
  • NCA 1 2 4 2 - Tools and equipment depreciation charge
  • NCA 1 2 4 3 - Tools and equipment depreciation eliminated on disposal
  • NCA 1 2 4 4 - Tools and equipment impairment
  • NCA 1 2 4 5 - Tools and equipment depreciation on transfers between PPE classes
  • NCA 1 2 4 6 - Tools and equipment depreciation foreign exchange movements
  • NCA 1 2 4 7 - Tools and equipment depreciation classified as held for sale or in a disposal group
  • NCA 1 2 5 - Computer equipment cost
  • NCA 1 2 5 1 - Computer equipment cost brought forward
  • NCA 1 2 5 2 - Computer equipment revaluation recognised in other comprehensive income
  • NCA 1 2 5 3 - Computer equipment additions
  • NCA 1 2 5 4 - Computer equipment acquired through business combinations
  • NCA 1 2 5 5 - Computer equipment disposals
  • NCA 1 2 5 6 - Computer equipment transfers between PPE classes
  • NCA 1 2 5 7 - Computer equipment foreign exchange movements
  • NCA 1 2 5 8 - Computer equipment classified as held for sale or in a disposal group
  • NCA 1 2 6 - Computer equipment depreciation
  • NCA 1 2 6 1 - Computer equipment depreciation brought forward
  • NCA 1 2 6 2 - Computer equipment depreciation charge
  • NCA 1 2 6 3 - Computer equipment depreciation eliminated on disposal
  • NCA 1 2 6 4 - Computer equipment impairment
  • NCA 1 2 6 5 - Computer equipment depreciation on transfers between PPE classes
  • NCA 1 2 6 6 - Computer equipment depreciation foreign exchange movements
  • NCA 1 2 6 7 - Computer equipment depreciation classified as held for sale or in a disposal group
  • NCA 1 6 - Plant and machinery
  • NCA 1 6 5 - Plant and machinery cost
  • NCA 1 6 5 1 - Plant and machinery cost brought forward
  • NCA 1 6 5 2 - Plant and machinery revaluation recognised in other comprehensive income
  • NCA 1 6 5 3 - Plant and machinery additions
  • NCA 1 6 5 4 - Plant and machinery acquired through business combinations
  • NCA 1 6 5 5 - Plant and machinery disposals
  • NCA 1 6 5 6 - Plant and machinery transfers between PPE classes
  • NCA 1 6 5 7 - Plant and machinery foreign exchange movements
  • NCA 1 6 5 8 - Plant and machinery classified as held for sale or in a disposal group
  • NCA 1 6 2 - Plant and machinery depreciation
  • NCA 1 6 2 1 - Plant and machinery depreciation brought forward
  • NCA 1 6 2 2 - Plant and machinery depreciation charge
  • NCA 1 6 2 3 - Plant and machinery depreciation eliminated on disposal
  • NCA 1 6 2 4 - Plant and machinery impairment
  • NCA 1 6 2 5 - Plant and machinery depreciation on transfers between PPE classes
  • NCA 1 6 2 6 - Plant and machinery depreciation foreign exchange movements
  • NCA 1 6 2 7 - Plant and machinery depreciation classified as held for sale or in a disposal group
Within the following disclosures, new property, plant and equipment columns created to disclose values for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery'.
  • Disclosure | Financial Statements | Group Property, Plant and Equipment | Manual data entry
  • Disclosure | Financial Statements | Company Property, Plant and Equipment | Manual data entry
The following tables in the reports have been updated to add new columns for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery' linking to the new categories. Column 'Fixtures, Fittings and Equipment' renamed to 'Fixtures and Fittings'.
  • UK IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment (after adopting IFRS 16)
  • UK IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Group | Property, plant and equipment (after adopting IFRS 16)
  • UK IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Company | Property, plant and equipment (after adopting IFRS 16)
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment (after adopting IFRS 16)
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | FRS 101 Property, plant and equipment (after adopting IFRS 16)
The following tables in the reports have been updated to add new columns for 'Tools and Equipment', 'Computer Equipment' and 'Plant and Machinery' linking to the columns added to the grid on the disclosure tab.
  • UK IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - manual data entry
  • UK IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Group | Property, plant and equipment - manual data entry
  • UK IFRS Group Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - Company | Property, plant and equipment - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - manual data entry
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | FRS 101 Property, plant and equipment - manual data entry
4760376
Provide option to customize Tax Reconciliation descriptions
Added a new column named "Description" in the locations listed below, to enter a custom description otherwise the tag name/wording will continue to be used.
  • Disclosure | Financial Statements | Income Tax | Group reconciliation of tax charge | Reconciliation of charge per accounts to charge at standard rate
  • Disclosure | Financial Statements | Income Tax | Company reconciliation of tax charge | Reconciliation of charge per accounts to charge at standard rate
Updated the table in the reports (see below) so the descriptions for each item/row now uses the new "Description" column or otherwise if that is left blank, the original wording based on the tag name is used.
  • UK IFRS Company Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
  • UK IFRS Group Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Income tax | Difference in tax assessed | Tax reconciliation
4725142
Reviewing of XLM/XBRL for section "Restriction on title and/or pledged as security"
Corrected by amending the report XML code as follows;
  • UK IFRS Company Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - group | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • UK IFRS Group Accounts | Consolidated Financial Statements | Notes to the FS | Property, plant and equipment | Property, plant and equipment - company | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
  • FRS 101 Accounts | Financial Statements | Notes to the FS | Property, plant and equipment | Restriction on title and/or pledged as security - added condition="reportHelper.HasPriorPeriod" so the prior period values only appear when there is a prior period and therefore resolves the tagging error
Content changes
There are no content changes for this release.
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
4655516
Review use of 'EntityDormantTruefalse' tag
Corrected by amending the report XML code as follows;
  • UK IFRS Company Accounts | Cover Page - Removed the code below as tag only needed if the statement is true 
    <xbrl-fact xbrl-concept="bus:EntityDormantTruefalse" xbrl-period="CurrentPeriod"> <text>false</text> </xbrl-fact>
  • UK IFRS Group Accounts | Cover Page - Removed the code below as tag only needed if the statement is true 
    <xbrl-fact xbrl-concept="bus:EntityDormantTruefalse" xbrl-period="CurrentPeriod"> <text>false</text> </xbrl-fact>
  • FRS 101 Accounts | Cover Page - Removed the code below as tag only needed if the statement is true 
    <xbrl-fact xbrl-concept="bus:EntityDormantTruefalse" xbrl-period="CurrentPeriod"> <text>false</text> </xbrl-fact>
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
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.
Additional information
There is no additional information for this release.
Impact on existing clients
Item ID
Details and Limitations
1
With the introduction of new categories of Non-Current Assets, the category that was previously “Furniture, Fittings and Equipment” (‘NCA 1 2’) has been renamed to “Furniture and Fittings”. Customers may need to reassign account codes if this category is no longer applicable.
Deviations from standard configuration
There are no deviations identified for this release.
Appendix
There are no appendix items for this release.

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