Charity SORP 26 – Leases, what’s changed?

Lease accounting is changing significantly under the revised FRS 102 and Charity SORP 2026 - Giles Kerkham and James Nichols explain what the changes mean for charities, including why many leases will now appear on the balance sheet and how this could affect reported assets, liabilities and expenditure. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify, or ‘Like’ us on YouTube; this really helps people find us! © Larking Gowen LLP This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.