Scottish Charities Conference

Welcome and Introduction

Tbc, OSCR

Refreshment Break

Peter Herbert, Insight Learning Solutions

This session will cover:

The revised Charity SORP – Key challenges and practical application.

It’s an exciting and challenging time for charities and their advisors. The FRS 102 ‘periodic review’ and revisions to the Charities SORP will give rise to the most significant changes to charity annual reports for over a decade. Across two 60-minute sessions Peter will walk you through all the important changes and to how to approach the revised SORP’s application. 

Topics covered will include:

• Key changes on recognition of income and lease accounting and what they mean in practice.

• Tiered reporting – what it means and how it works.

• Important revisions to the presentation of the Trustees Annual Report.

• Interrelationship of the SORP and the revised FRS 102.

• Other detailed changes and what they mean for charities and their advisors.

• Revised disclosure requirements.

• Timescale for implementation and transition challenges.

• Revised scrutiny thresholds, what they mean for charity annual reports and from when.

Refreshment Break

Peter Herbert, Insight Learning Solutions

Lunch Break

James Hurst, Mercia Group

James will highlight recent developments in VAT that could have an impact for charities, including HMRC policy changes and case law developments.

Jon Daley, Crowe

This session will cover:

• A general update of recent tax developments relevant to the charity sector, together with a refresh of key tax pitfalls and opportunities for charities.

Refreshment Break

Tbc

Refreshment Break

Gemma Archer, Mercia Group

In this session, we will cover the changes to key financial thresholds and the introduction of sustainability reporting for charities, through the Charities SORP 2026.

Tbc

Close of conference

Peter qualified as a Chartered Accountant with an international accountancy firm before working in industry. He has over 20 years of training experience. He writes and presents technical updates for firms of accountants and qualified accountants of private and listed companies. Peter specialises in financial reporting, auditing and practice regulation. Peter also regularly carries out compliance reviews for firms of accountants, which provides him with an invaluable insight into the practical financial reporting and auditing issues that they face.

James joined Mercia in October 2022 as VAT trainer and consultant. His role involves writing technical material as well as devising and delivering VAT training courses. James has a wide experience of VAT and indirect tax, beginning his VAT career with HM Customs & Excise (as it then was) before moving to the private sector in 1995 and gaining his CTA qualification. Latterly, he had VAT partner and head of VAT roles in Grant Thornton and Mazars. James was actively involved with the Charity Tax Group for a number of years and has presented on VAT topics for the Charity Finance Group.

Outside of work, music remains a keen interest. Aside from playing jazz on the tenor sax, James is a regular member of the trumpet section of several big bands.

Jon has advised charitable organisations for over 14 years on a broad range of tax matters such charitable trading reviews, corporate restructures, international operating structures, Gift Aid processes and creative industry tax relief claims. At Crowe UK, Jon works closely with advisers in the firm’s social purpose and non-profits function to provide complete advice to charities which cover tax issues in parallel with regulatory, commercial and other matters.

Jon has a wide variety of experience across the charity sector, working with NGOs, educational bodies, grant making organisations, members’ clubs, religious orders, social enterprises and arts and cultural organisations. Jon is qualified as a chartered accountant and chartered tax adviser and has presented and contributed to a number of technical commentaries and seminars including with the ICAEW and Charity Finance Group.

Gemma, jointly leads the team responsible for Mercia’s file and compliance reviews, including performing reviews at client sites or remotely. She also lectures on Mercia’s Early Careers Programme and on specialist areas such as charities and academies, ESG and Mercia methodology, as well as advising clients on technical queries.

Gemma joined Mercia from audit practice in January 2021, where she had worked for 13 years, specialising in not-for-profit and charity clients for over a decade. Gemma has a keen interest in academies and sits on several ESFA working groups.