Target Audience
CEOs, Finance Managers and Board Members of Charities.
Outline
- Overview of Charities (Amendment) Act 2024
- Introduction to Charities SORP 2026
- Overview of FRS 102 Charities SORP and reporting framework
- Structure and content of Trustees’ Annual Report and Accounts
- Fund accounting and types of charity funds
- Income and expenditure recognition (including grants and donations)
- Reserves policy and financial governance expectations
- Preparing for transition to the new SORP in 2026
Methodology
Delivered virtually via Zoom.
Target Audience
For Approved Housing Bodies categorised as ‘Micro’ (less than 20 dwellings), ‘Small’ (between 20 and 100 dwellings) as well as those registered as Care and Support AHBs.
Outline
The Approved Housing Bodies Regulatory Authority (AHBRA) is an independent authority, established in February 2021. The organisation is tasked with the regulation of Approved Housing Bodies (AHBs) for the purposes of protecting housing assets provided or managed by such bodies. Section 37(8) of the Housing (Regulation of Approved Housing Bodies) Act 2019 requires all AHBs to comply with the Standards. The AHBRA establish a set of outcomes that AHBs are required to achieve to demonstrate the protection of housing assets provided or managed by AHBs.
Compliance with the Standards is a statutory requirement and clearly this presents many challenges for AHBs at the smaller end of the scale, particularly from a human and financial resource perspective.
The primary objective of the training programme is to provide AHBs categorised as ‘Micro’ (less than 20 dwellings) and ‘Small’ (between 20 and 100 dwellings with a clear understanding of the Standards for AHBs, enabling them to effectively implement and maintain compliance.
The training content supports:
- develop an increased awareness of the Standards for AHBs and what it means for them;
- enhance operational efficiency and help understand to a greater extent how compliance can be demonstrated; and
- undertake gap analysis to identify weaknesses or non-compliance with the Standards.
Methodology
Delivered virtually via Zoom.