Accounting and general financial issues

Guidance on preparing statutory accounts and formulating a reserves policy.

Preparing statutory accounts

We have produced a guide to help our members prepare their financial statements in order to comply with the new FRS 102 Charities Statement of Recommend Practice (SORP). This consists of a set of model accounts with accompanying guidance notes.

This guidance is necessarily of a general nature and specific advice should be sought from your own professional adviser for your specific situation.

We are very grateful to Price Bailey for preparing the model set of hospice accounts.

Reserves policy

Hospices may find the following documents useful when formulating their reserves policy:

If you have any questions or comments please email

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Company limited by guarantee. Registered in England and Wales No. 2751549. Charity registered in England and Wales No. 1014851, and in Scotland No. SC041112.

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