Transcription of Commentary on the model Trustees’ Annual …
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Commentary on the model Trustees’ Annual …
Commentary on the model Trustees' Annual report and accounts: The Rosanna Grant Trust (FRS 102 version) - reissued September 2016. This example is for an unincorporated grant-making trust constituted by a trust deed. Any charity of any size can follow the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) and the trustees have opted to follow FRS 102 and the Charities SORP (FRS. 102). This example is a revision of the example developed with input from the Association of Charitable Foundations in 2008. The Rosanna Grant Trust has unrestricted, restricted and endowment funds.
Commentary on the model Trustees’ Annual Report and accounts: The Rosanna Grant Trust (FRS 102 version) - reissued September 2016 This example is for an unincorporated grant-making trust constituted by a trust deed.
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