There are 21 Tables in the SORP and 2 figures. That is the bad news. The good news is that most don’t apply to most charities. The important ones are highlighted below.

Table Title SORP Page
1 Outline summary of fund movements 28
2 Statement of financial activities  38
3 Analysis of expenditure on charitable activities 48
4 Analysis of support costs 75
5 Balance sheet  83
6 Analysis of opening and closing carrying amounts 89
7 Common basic financial instruments 99
8 Statement of cash flows  115
9 Reconciliation of net income/(expenditure) to net cash flow from operating activities 116
10 Analysis of cash and cash equivalents 116
10a Analysis of changes in net debt 117
11 Minimum requirements for a summary income and expenditure account 120
12 Analysis of grants 124
13 Analysis of charitable activities 125
14 Analysis of heritage assets 135
15 Summary analysis of heritage asset transactions 137
16 Example of the disclosure of a toral return approach to investment of permanent endowment 143
17 Analysis of fund movements for a pooling scheme 153
18 Analysis of principal SoFA components for the current reporting period 173
19 Analysis of principal SoFA components for the previous reporting period 173
20 Analysis of net assets at the date of merger 173
Figure
1 The classes of charitable funds 22
2 Guide to accounting for charity combinations 156