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SORP 2015 bite size guidance: Trustees report – requirements

Sarah Case, Director, Broomfield & Alexander

Sarah Case, Director, Broomfield & Alexander

Welcome to our series on SORP 2015 where the specialist charities and not for profit team at Broomfield & Alexander will bring you bite size guidance on the changes that SORP 2015 will bring to your organisation.

We’ve already looked at the new terminology of SORP 2015 and the differences between FRS102 SORP and FRSSE SORP...

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Reserves: what level of reserves should your charity hold?

Sarah Case, Director, Broomfield & Alexander

Sarah Case, Director, Broomfield & Alexander

This is an age old question, and one you will not find a definitive answer to on the Charity Commission website. The guidance tells us that the level of reserves should be justifiable in relation to the current position and future prospects of the charity.

If you want to benchmark the amount you need,...

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