This article applies to:

Product: ONESOURCE Statutory Reporting
Subject: Templates

Version 31 - August 2025 (template release)

Template release pack

This release focuses on the minor fixes and improvement updates for the period ending December 2024. The template is available on platform 6.30.9574 / 6.31.9627 / 6.32.9713.

Version 31 United Kingdom FRS 102 template (ZIP)

Release notes

Period ended: December 2024

Update type: Major (Legislative, XBRL, Features and Corrections)

Overview

This template release includes important legislative updates, with features and corrections. The template is available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.

Key legislative updates:

Effective for annual periods beginning on or after January 2025. These updates include:

Companies Act 2024 – updates to the Strategic Report and Directors Report

FRS 102 – Periodic Review 2024 – supplier finance arrangements

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

Accounting reference number	Details
Companies Act 2024	Changes to the disclosures included within the Strategic Report and Directors Report. Changes applicable from 5 April 2025.
FRS 102 – Periodic Review 2024	Supplier Finance Arrangements. New disclosure applicable to periods tarting on/after 1st January 2025.

Corrections

Item ID	Title	Details and Limitations
1949832	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: FRS 102 Financial Statements \| root folder - on lines 26-28 and 51-53 FRS 102 Consolidated Financial Statements \| root folder - on lines 26-27 and 50-51 (Auditors and Banks only) FRS 102 Section 1A - Small Entities \| root folder - on lines 26-28 and 51-53 FRS 102 Section 1A - Abridged Financial Statements \| root folder - on lines 26-28 and 51-53 FRS 105 - Micro Entities \| root folder - on lines 20-22 and 38-40
1950630	iXBRL tag missing from standard content	Add tag 'OperatingProfitLoss' to the "Operating profit/loss" row of the following tables: FRS 102 Financial Statements \| Financial Statements \| Income Statement \| Income statement by function FRS 102 Section 1A - Small Entities \| Financial Statements \| Income Statement \| Income statement by function FRS 102 Section 1A - Small Entities \| Financial Statements \| Income Statement \| Discontinued income statement by function
1950451	Transactions with directors current and prior do not show the director and their transactions when there is an apostrophe in the directors name	Edited the XML in the locations listed below to remove from line 46 the variable "OfficerName". With the removal of this variable, updated the variable named "OfficerRoot" on the following line. FRS 102 Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors current FRS 102 Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors prior FRS 102 Consolidated Financial Statements \| Consolidated Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Related party transactions - group \| Transactions with directors \| Transactions with directors current FRS 102 Consolidated Financial Statements \| Consolidated Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Related party transactions - group \| Transactions with directors \| Transactions with directors prior FRS 102 Consolidated Financial Statements \| Consolidated Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Related party transactions - company \| Transactions with directors \| Transactions with directors current FRS 102 Consolidated Financial Statements \| Consolidated Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Related party transactions - company \| Transactions with directors \| Transactions with directors prior FRS 102 Dormant Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors current FRS 102 Dormant Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors prior FRS 102 Section 1A - Small Entities \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors current FRS 102 Section 1A - Small Entities \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors prior FRS 102 Section 1A - Abridged Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors current FRS 102 Section 1A - Abridged Financial Statements \| Financial Statements \| Notes to the Financial Statements \| Related party transactions \| Transactions with directors \| Transactions with directors prior
1951391	Review "Round Independently" settings on categories within Function/Format1 structure	Removed the 'Round Independently' setting from the following categories in the 'Function/Format1' category structure for consistency as this option is not used in secondary structures: F 1 1 - Purchases and direct costs F 1 2 - Employment costs F 1 3 - Other costs F 2 1 - Direct costs F 2 2 - Employment costs F 2 3 - Other costs

Features

Item ID: 1948715

Title: Add the registered country to the Company information, Registered Country element in the FRS 102 report

Details and limitations: Added to lines 44-46 of the xml, code to include the 'Country' of the Registered Office in the following locations.

FRS 102 Financial Statements | Company Information | Registered office

FRS 102 Consolidated Financial Statements | Company Information | Registered office

FRS 102 Dormant Financial Statements | Company Information | Registered office

FRS 102 Section 1A - Small Entities | Company Information | Registered office

FRS 102 Section 1A - Abridged Financial Statements | Company Information | Registered office

FRS 105 - Micro Entities | Company Information | Registered office

Item ID: 1943242

Title: Improvements to cash flow

Details and limitations: Added category 'NCL 3 4 - Employee benefits' to row "increase in provisions" within the 'Working Capitals Adjustments' section of the 'Cash Flow' in the following report locations:

FRS 102 Financial Statements | Financial Statements | Statement of Cash Flows | Cash flow values

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Cash Flows | Cash flow values

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Cash Flows | Cash flow values

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Cash Flows | Cash flow values

FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Statement of Cash Flows | Cash flow values

Item ID: 1941341

Title: Update report element conditions to replace hard-coded rounding value with variable

Details and limitations: 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:

FRS 102 Financial Statements | Financial Statements | Income Statement | No other gains or losses

FRS 102 Financial Statements | Financial Statements | Balance Sheet | Statement of financial position

FRS 102 Financial Statements | Financial Statements | Balance Sheet | Statement of financial position (no SOCIE)

FRS 102 Financial Statements | Financial Statements | Balance Sheet | Statement of financial position with negative goodwill

FRS 102 Financial Statements | Financial Statements | Balance Sheet | Statement of financial position with negative goodwill (no SOCIE)

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry

FRS 102 Financial Statements | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Staff costs | Staff costs

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Directors' remuneration

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Directors' remuneration | Excess retirement benefits of directors and past directors

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Auditors' remuneration

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Auditors' remuneration | Auditors' remuneration values

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Taxation

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Taxation | Tax charged/(credited) in the income statement

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Taxation | Deferred tax

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Intangible assets

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Intangible assets | Negative goodwill values

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Tangible assets

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investment properties

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investment properties | Investment properties

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments | Subsidiaries

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments | Joint ventures

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments | Associates

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments | Fixed asset group loan

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Investments | Fixed asset investment participating loan

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other financial assets (current and non-current)

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets summary

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other financial assets (current and non-current) | Other current financial assets summary

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other financial assets (current and non-current) | Other current financial assets

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Stocks

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Debtors

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Debtors | Trade and other receivables - current

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Debtors | Trade and other receivables - non-current

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Current asset investments

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Current asset investments | Investments

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Cash and cash equivalents

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Creditors

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Revenue

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Revenue | Segment description

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Revenue | Turnover by market

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Provisions for liabilities

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Pension and other schemes | Defined contribution pension scheme

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Reserves | Analysis of other comprehensive income (current)

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Reserves | Analysis of other comprehensive income (prior)

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Loans and borrowings

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Loans and borrowings | Non-current loans and borrowings

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Loans and borrowings | VerticalSpace

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Loans and borrowings | Current loans and borrowings

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other operating income

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Dividends

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Dividends | Dividends paid (share value to 2dp)

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Dividends | Dividends paid

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other gains and losses

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Operating profit

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Other interest receivable and similar income

FRS 102 Financial Statements | Financial Statements | Notes to the FRS 102 Financial Statements | Interest payable and similar expenses

FRS 102 Financial Statements | Directors Report | Political donations

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Staff costs | Staff costs

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Directors' remuneration

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Directors' remuneration | Excess retirement benefits of directors and past directors

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Auditors' remuneration

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Auditors' remuneration | Auditors' remuneration values

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Taxation

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Taxation | Tax charged/(credited) in the income statement

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Taxation | Deferred tax

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets | Intangible assets - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Intangible assets | Intangible assets - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Tangible assets

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Tangible assets | Tangible assets - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Tangible assets | Tangible assets - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Investments

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Investments | Investments - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other non-current financial assets - group and company summary

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other current financial assets - group and company summary

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other financial assets - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other financial assets | Other financial assets - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Stocks

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Stocks | Inventories - group and company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Stocks | Inventories - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Stocks | Inventories - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Debtors

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - current

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - non-current

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Current asset investments

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Current asset investments | Investments

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Cash and cash equivalents

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Cash and cash equivalents | Cash and cash equivalents - group and company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Revenue

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Revenue | Segment description

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Revenue | Turnover by market

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Creditors

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Creditors | Trade and other payables - group and company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Provisions for liabilities

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Provisions for liabilities | Other provisions - group

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Provisions for liabilities | Other provisions - company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Pension and other schemes | Defined contribution pension scheme

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings | Non-current loans and borrowings - group and company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings | VerticalSpace

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Loans and borrowings | Current loans and borrowings - group and company

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other operating income

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Dividends

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid (share value to 2dp)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other gains and losses

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Operating profit

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Other interest receivable and similar income

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the Financial Statements | Interest payable and similar expenses

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Income Statement | No other gains or losses

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Balance Sheet | Consolidated statement of financial position values

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Balance Sheet | Consolidated statement of financial position values (no SOCIE)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Balance Sheet | Consolidated statement of financial position with negative goodwill

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Balance Sheet | Consolidated statement of financial position with negative goodwill (no SOCIE)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Balance Sheet | Statement of financial position values

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Balance Sheet | Statement of financial position values (no SOCIE)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Balance Sheet | Statement of financial position with negative goodwill

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Balance Sheet | Statement of financial position with negative goodwill (no SOCIE)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current with adjustment)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior with adjustment)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (current with adjustment) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Consolidated Statement of Changes in Equity | Consolidated statement of changes in equity (prior with adjustment) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry

FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior period adj) - manual data entry

Consolidated Financial Statements | Directors Report | Political donations

FRS 102 Dormant Financial Statements | Directors Report | Political donations

FRS 102 Dormant Financial Statements | Financial Statements | Balance Sheet | Statement of financial position

FRS 102 Dormant Financial Statements | Financial Statements | Balance Sheet | Statement of financial position with negative goodwill

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current)

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets summary

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other current financial assets summary

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other current financial assets

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Stocks

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Debtors

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - current

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - non-current

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Current asset investments

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Current asset investments | Investments

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Cash and cash equivalents

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Creditors

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Provisions for liabilities

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Pension and other schemes | Defined contribution pension scheme

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (current)

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (prior)

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Loans and borrowings

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Loans and borrowings | Non-current loans and borrowings

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Loans and borrowings | VerticalSpace

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Loans and borrowings | Current loans and borrowings

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Intangible assets

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Intangible assets | Negative goodwill values

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Tangible assets

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investment properties

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments | Subsidiaries

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments | Joint ventures

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments | Associates

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments | Fixed asset group loan

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Investments | Fixed asset investment participating loan

FRS 102 Section 1A - Small Entities | Financial Statements | Income Statement | No other gains or losses

FRS 102 Section 1A - Small Entities | Financial Statements | Balance Sheet | Statement of financial position

FRS 102 Section 1A - Small Entities | Financial Statements | Balance Sheet | Statement of financial position (no SOCIE)

FRS 102 Section 1A - Small Entities | Financial Statements | Balance Sheet | Statement of financial position with negative goodwill

FRS 102 Section 1A - Small Entities | Financial Statements | Balance Sheet | Statement of financial position with negative goodwill (no SOCIE)

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry

FRS 102 Section 1A - Small Entities | Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Tangible assets

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investment properties

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investment properties | Investment properties

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments | Subsidiaries

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments | Joint ventures

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments | Associates

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments | Fixed asset group loan

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Investments | Fixed asset investment participating loan

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current)

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets summary

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other non-current financial assets

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other current financial assets summary

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other current financial assets

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Stocks

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Debtors

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - current

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Debtors | Trade and other receivables - non-current

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Current asset investments

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Current asset investments | Investments

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Creditors

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Creditors | Creditors: amounts falling due within one year

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Creditors | Creditors: amounts falling due after more than one year

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Reserves

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (current)

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (prior)

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Loans and borrowings

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Loans and borrowings | Non-current loans and borrowings

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Loans and borrowings | VerticalSpace

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Loans and borrowings | Current loans and borrowings

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Dividends

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid (share value to 2dp)

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Auditors' remuneration

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Auditors' remuneration | Auditors' remuneration values

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Profit before tax

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Intangible assets

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Intangible assets | Negative goodwill values

FRS 102 Section 1A - Small Entities | Directors Report | Political donations

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Abridged Income Statement | No other gains or losses

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Abridged Balance Sheet | Statement of financial position

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Abridged Balance Sheet | Statement of financial position (no SOCIE)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Abridged Balance Sheet | Statement of financial position with negative goodwill

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Abridged Balance Sheet | Statement of financial position with negative goodwill (no SOCIE)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current) - manual data entry

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (current with adjustment) - manual data entry

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior) - manual data entry

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Statement of Changes in Equity | Statement of changes in equity (prior with adjustment) - manual data entry

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Tangible assets

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Tangible assets | Investment properties

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments | Subsidiaries

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments | Joint ventures

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments | Associates

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments | Fixed asset group loan

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Investments | Fixed asset investment participating loan

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Other financial assets (current and non-current) | Other non-current financial asset summary

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Stocks

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Current asset investments

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Current asset investments | Investments

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Reserves

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (current)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Reserves | Analysis of other comprehensive income (prior)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Dividends

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid (share value to 2dp)

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Dividends | Dividends paid

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Auditors' remuneration

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Auditors' remuneration | Auditors' remuneration values

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Profit before tax

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Intangible assets

FRS 102 Section 1A - Abridged Financial Statements | Abridged Financial Statements | Notes to the Financial Statements | Intangible assets | Negative goodwill values

FRS 102 Section 1A - Abridged Financial Statements | Directors Report | Political donations

FRS 105 - Micro Entities | Directors Report | Political donations

Content changes

Item ID
: 1941621

Title
: Legislative changes under Companies Act 2024 - Financial periods starting on or after 6th April 2025

Details and limitations
: 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 following locations, to also include "Commences6April2025=false" so doesn't display after this date.

FRS 102 Financial Statements | Directors Report | Employment of disabled persons

FRS 102 Financial Statements | Directors Report | Employee involvement

FRS 102 Financial Statements | Directors Report | Engagement with employees

FRS 102 Financial Statements | Directors Report | Engagement with suppliers, customers and other relationships

FRS 102 Consolidated Financial Statements | Directors Report | Employment of disabled persons

FRS 102 Consolidated Financial Statements | Directors Report | Employee involvement

FRS 102 Consolidated Financial Statements | Directors Report | Engagement with employees

FRS 102 Consolidated Financial Statements | Directors Report | Engagement with suppliers, customers and other relationships

FRS 102 Dormant Financial Statements | Directors Report | Employment of disabled persons

FRS 102 Dormant Financial Statements | Directors Report | Employee involvement

FRS 102 Dormant Financial Statements | Directors Report | Engagement with employees

FRS 102 Dormant Financial Statements | Directors Report | Engagement with suppliers, customers and other relationships

FRS 102 Section 1A - Small Entities | Directors Report | Employment of disabled persons

FRS 102 Section 1A - Small Entities | Directors Report | Employee involvement

FRS 102 Section 1A - Abridged Financial Statements | Directors Report | Employment of disabled persons

FRS 102 Section 1A - Abridged Financial Statements | Directors Report | Employee involvement

Within the reports, updated the display condition in the following locations, 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 102 Financial Statements | Strategic Report | Engagement with employees

FRS 102 Financial Statements | Strategic Report | Engagement with suppliers, customers and other relationships

FRS 102 Consolidated Financial Statements | Strategic Report | Engagement with employees

FRS 102 Consolidated Financial Statements | Strategic Report | Engagement with suppliers, customers and other relationships

FRS 102 Dormant Financial Statements | Strategic Report | Engagement with employees

FRS 102 Dormant 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 102 Financial Statements | Directors Report | Financial instruments

FRS 102 Financial Statements | Directors Report | Financial instruments | Objectives and policies

FRS 102 Financial Statements | Directors Report | Financial instruments | Price risk, credit risk, liquidity risk and cash flow risk

FRS 102 Consolidated Financial Statements | Directors Report | Financial instruments

FRS 102 Consolidated Financial Statements | Directors Report | Financial instruments | Objectives and policies

FRS 102 Consolidated Financial Statements | Directors Report | Financial instruments | Price risk, credit risk, liquidity risk and cash flow risk

FRS 102 Dormant Financial Statements | Directors Report | Financial instruments

FRS 102 Dormant Financial Statements | Directors Report | Financial instruments | Objectives and policies

FRS 102 Dormant 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 102 Financial Statements | Strategic Report | Non-financial and sustainability information | Future developments

FRS 102 Financial Statements | Strategic Report | Non-financial and sustainability information | Research and development

FRS 102 Financial Statements | Strategic Report | Non-financial and sustainability information | Branches outside the United Kingdom

FRS 102 Consolidated Financial Statements | Strategic Report | Non-financial and sustainability information | Future developments

FRS 102 Consolidated Financial Statements | Strategic Report | Non-financial and sustainability information | Research and development

FRS 102 Consolidated Financial Statements | Strategic Report | Non-financial and sustainability information | Branches outside the United Kingdom

FRS 102 Dormant Financial Statements | Strategic Report | Non-financial and sustainability information | Future developments

FRS 102 Dormant Financial Statements | Strategic Report | Non-financial and sustainability information | Research and development

FRS 102 Dormant 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 102 Financial Statements | Directors Report | Future developments

FRS 102 Financial Statements | Directors Report | Research and development

FRS 102 Financial Statements | Directors Report | Branches outside the United Kingdom

FRS 102 Consolidated Financial Statements | Directors Report | Future developments

FRS 102 Consolidated Financial Statements | Directors Report | Research and development

FRS 102 Consolidated Financial Statements | Directors Report | Branches outside the United Kingdom

FRS 102 Dormant Financial Statements | Directors Report | Future developments

FRS 102 Dormant Financial Statements | Directors Report | Research and development

FRS 102 Dormant Financial Statements | Directors Report | Branches outside the United Kingdom

Item ID
: 1938217

Title
: New note required for supplier finance arrangements - for accounting periods beginning on or after 1st Jan 2025

Details and limitations
: 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 | 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 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Terms and conditions

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Quantitative information

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Range of payment dates

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Explanatory information about the range of payment due dates

FRS 102 Dormant Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Non-cash changes

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Terms and conditions

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Quantitative information

FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Range of payment dates

FRS 102 Section 1A - Small Entities | 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 | Notes to the Financial Statements | Supplier Finance Arrangements | Non-cash changes

FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements

FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Terms and conditions

FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Quantitative information

FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the Financial Statements | Supplier Finance Arrangements | Range of payment dates

FRS 102 Section 1A - 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 - 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
1941875	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 & 32 FRS 102 Consolidated Financial Statements \| root folder - Updated the taxonomy references on lines 6 & 31 FRS 102 Dormant Financial Statements \| root folder - Updated the taxonomy references on lines 6 & 32 FRS 102 Section 1A - Small Entities \| root folder - Updated the taxonomy references on lines 6 & 32 FRS 102 Section 1A - Abridged Financial Statements \| root folder - Updated the taxonomy references on lines 6 & 27 FRS 105 - Micro Entities \| root folder - Updated the taxonomy references on lines 6 & 25 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/unticking the Contents Page so this isn’t included in the export.

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This article applies to:

Version 31 - August 2025 (template release)

Template release pack

Release notes

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