Example NHS charity annual report and accounts 2018/19

Debbie Paterson

17 September 2018


In January 2016, the HFMA published an example NHS charity annual report and accounts to assist members with the preparation of their first annual report and accounts prepared in accordance with the SORP FRS 102.

The example accounts have now been updated to take account of the update bulletin and the information note which are applicable for 2017/18 and 2018/19.  The example has been updated to include comparatives for all notes which is required by UK GAAP.


Example NHS charity annual report and accounts 2018/19

September 2018 (PDF 1498KB)