Reading Time | 2 mins 16th February 2026

Charity FRS 102: Leases – webinar

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23 April 2026

11am – 12.30pm (1 hour presentation + 30 minutes live Q&A)

Online, Zoom

We are pleased to invite you to our upcoming one‑hour technical webinar designed for finance professionals preparing for the transition to the new Charity SORP.

As one of the most significant areas of change driven by the updates to FRS 102 and the move toward internationalisation, lease accounting and on balance sheet leases will introduce new complexities for many charities.

This focused deep‑dive session will walk you through the practical accounting requirements under the new SORP, highlight key judgement areas, and help you prepare for the transition with clarity and confidence. The webinar will conclude with a 30‑minute live Q&A.

Agenda

1. Lease Accounting Under the New SORP

Presented by Neil Baldwin
An in‑depth look at how lease capitalisation will operate under the updated framework, including lease terms, components and exemptions available.

2. Discount Rates and Key Judgements

Presented by Neil Baldwin
A practical discussion on selecting appropriate discount rates, the options available, and how auditors are likely to view key assumptions.

3. Peppercorn, Nominal‑Value & Below‑Market Leases

Presented by Laura Masheder
Guidance on social donation leases, concessionary arrangements, and how the new SORP requires these to be accounted for.

4. Transition Requirements

Presented by Laura Masheder
A walkthrough of transitional arrangements and disclosures and what finance teams should start preparing now.

5. Live Q&A Session

Your opportunity to pose questions directly to our charity accounting specialists.

Who Should Attend?

  • Finance managers and financial controllers
  • Charity accountants
  • Anyone responsible for implementing the new SORP
  • Trustees or senior leaders with financial oversight responsibilities

Why Attend?

This session will help you:

  • Understand how lease accounting is changing under the new SORP
  • Identify key judgements and avoid common pitfalls in transition
  • Plan your organisation’s implementation timeline
  • Ensure your finance team is fully prepared for the new requirements

To book

Click here to register your place. This webinar will be recorded for those who cannot attend, please register to receive a link to the recording after.

This material is for informational purposes only and should not be relied upon as professional advice.