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This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

Version 32 - 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
This UK FRS 102 Corporate Template Content Version 32.0 is a Minor release that includes features and corrections.
This version 32.0 release has been made available on platforms 6.30.9574, 6.31.9627 and 6.32.9713.
Additionally, the UK FRS 102 Template Content Version 32.0 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 update information
For detailed and specific changes, kindly refer to the Content Change List PDF available in the release pack.
There are no legislative updates included in this release.
Corrections
Item ID
Title
Details and limitations
4655519
Remove mandatory check for Accountants details in Filleted Accounts
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
4655625
Reviewing of XLM/XBRL for section "Restriction on title and/or pledged as security"
Corrected by amending the report XML code as follows;
  • FRS 102 Financial Statements | Financial Statements | Notes to the FS | Tangible assets | 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 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Tangible assets | Tangible assets - 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
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Tangible assets | Tangible assets - 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 102 Dormant Financial Statements | Financial Statements | Notes to the FS | Tangible assets | 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
4760387
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.
  • FRS 102 Financial Statements | Financial Statements | Notes to the FS | Taxation | Difference in tax assessed | Tax reconciliation
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Taxation | Difference in tax assessed | Tax reconciliation
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
4655608
Correct "country" tag within 'Details of undertakings' disclosure
Corrected by amending the report XML code as follows;
  • FRS 102 Financial Statements | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 71, 200 & 301) and not the "inline" on the following line
  • FRS 102 Financial Statements | Financial Statements | Notes to the FS | Investments | Investments - group | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 72, 208 & 314) and not the "inline" on the following line
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Investments | Investments - group | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 113, 220 & 317) and not the "inline" on the following line
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Investments | Investments - group | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 114, 234 & 344) and not the "inline" on the following line
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Investments | Investments - company | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 71, 200 & 301) and not the "inline" on the following line
  • FRS 102 Consolidated Financial Statements | Consolidated Financial Statements | Notes to the FS | Investments | Investments - company | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 72, 208 & 314) and not the "inline" on the following line
  • FRS 102 Dormant Financial Statements | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 71, 200 & 301) and not the "inline" on the following line
  • FRS 102 Dormant Financial Statements | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 72, 208 & 314) and not the "inline" on the following line
  • FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 71, 200 & 301) and not the "inline" on the following line
  • FRS 102 Section 1A - Small Entities | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 72, 208 & 314) and not the "inline" on the following line
  • FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list - Amend the tag for "country" so it is on the "para" (lines 71, 200 & 301) and not the "inline" on the following line
  • FRS 102 Section 1A - Abridged Financial Statements | Financial Statements | Notes to the FS | Investments | Details of undertakings | Details of undertakings list (from data import) - Amend the tag for "country" so it is on the "para" (lines 72, 208 & 314) and not the "inline" on the following line
4655518
Review use of 'EntityDormantTruefalse' tag
Corrected by amending the report XML code as follows;
  • FRS 102 Financial Statements | 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 102 Consolidated Financial Statements | 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 102 Section 1A - Small Entities | Cover Page - Removed the code below as tag only needed if the statement is true. Code for the "true" statement is on line 21 <xbrl-fact xbrl-concept="bus:EntityDormantTruefalse" xbrl-period="CurrentPeriod"><text>false</text></xbrl-fact>
  • FRS 102 Section 1A - Abridged Financial Statements | Cover Page - Removed the code below as tag only needed if the statement is true. Code for the "true" statement is on line 21 <xbrl-fact xbrl-concept="bus:EntityDormantTruefalse" xbrl-period="CurrentPeriod"><text>false</text></xbrl-fact>
  • FRS 105 - Micro Entities | 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>
4655443
Incorrect iXBRL tag used for related party transactions, subsidiaries transactions for wholly owned subsidiary on cover page folder
Corrected the hidden tag from "core:EntityHasClaimedExemptionFrom ReportingDisclosureKeyManagementPersonnelCompensationTruefalse" to "core:EntityHasClaimedExemptionFromReportingDisclosure RelatedPartyTransactionsForWholly-ownedEntitiesTruefalse"
  • FRS 102 Financial Statements | Cover Page - on lines 71 to 73
  • FRS 102 Consolidated Financial Statements | Cover Page - on lines 68 to 70
4760464
Tag row "Other Charges" in the Micro Entities Report
Updated the 'Income Statement', within the FRS 105 Micro Entities Financial Statements report, to tag row "Other Charges" with the tag named "Other operating expenses, format 2".
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.
Additional information
There is no additional information for this release.
Known issues
Item ID
Details and limitations
1
When exporting the report to Word, unless the report includes three or more signatories, use the vertical presentation otherwise the export will stop at the signatories.
2
Unable to correct issues exporting the report to Excel but this can be resolved by removing/unticking the 'Contents Page' so this isn't included in the export.

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