Consultation responses

Responses to the research exercise on the Charities SORP (FRS 102) are made publicly available and can be accessed below.

This is in accordance with the Code of Practice on Open Government and the FRC’s Policy on Developing Statements of Recommended Practice. Please note that it can take up to ten days for a response to appear on this page.


1 Ian Clark 31 05 16

PDF 91 KB

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2 Lieberman and Co 30 06 16

PDF 1033 KB

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3 Royal Blind and Scottish War Blinded 27 07 16

PDF 148 KB

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4 Matthew Clements 29 07 16

PDF 52 KB

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5 Ben Cosh 20 09 16

PDF 1206 KB

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6 Nick Kavanagh 10 10 16

PDF 3026 KB

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7 John Stephany 26 10 16

PDF 28 KB

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8 Anonymous 30 10 16

PDF 38 KB

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9 British Universities Finance Directors Group 31 10 16

PDF 686 KB

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10 Alison Hope 23 11 16

PDF 752 KB

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11 Jeannie Buckingham 23 11 16

PDF 981 KB

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12 Xuela Edwards 24 11 16

PDF 819 KB

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13 Cornwall Air Ambulance Trust 24 11 16

PDF 1404 KB

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14 UHY Hacker Young LLP 05 12 16

PDF 12246 KB

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15 Healthcare Financial Management Association 06 12 16

PDF 788 KB

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16 Evaluation Support Scotland 06 12 16

PDF 3733 KB

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17 Association of Accounting Technicians 06 12 16

PDF 3938 KB

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18 The International Institute for Strategic Studies 07 12 16

PDF 261 KB

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19 Elim Foursquare Gospel Alliance 07 12 16

PDF 412 KB

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20 Anit Slavery International 07 12 16

PDF 401 KB

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21 Royal Agricultural Benevolent Institution 07 12 16

PDF 327 KB

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22 Downs Syndrome Association 07 12 16

PDF 361 KB

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23 Paul Mellon Centre 07 12 16

PDF 363 KB

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24 Sense 07 12 16

PDF 226 KB

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25 Queen Elizabeths Foundation for Disabled People 07 12 16

PDF 355 KB

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26 James Emerton 07 12 16

PDF 311 KB

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27 Church of Scotland 07 12 16

PDF 134 KB

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28 Raleigh International Trust 07 12 16

PDF 409 KB

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29 Simon McNeill Ritchie 07 12 16

PDF 49 KB

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30 Tom Allen 07 12 16

PDF 48 KB

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31 Devon Air Ambulance Trust 07 12 16

PDF 228 KB

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32 The Chartered Institute of Public Finance and Accountancy 07 12 16

PDF 772 KB

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33 Gill Evans 08 12 16

PDF 44 KB

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34 Emerge Poverty Free 08 12 16

PDF 1375 KB

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35 Alzheimers Society 08 12 16

PDF 1691 KB

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36 Cardinal Hume Centre 08 12 16

PDF 1289 KB

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37 Spitalfields Festival Ltd 08 12 16

PDF 1087 KB

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38 Association of Church Accountants and Treasurers 08 12 16

PDF 1043 KB

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39 Elim Foursquare Gospel Alliance 08 12 16

PDF 43 KB

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40 John Spare House 08 12 16

PDF 2520 KB

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41 Rosie Clyde 08 12 16

PDF 1416 KB

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42 Staffordshire North and Stoke Citizens Advice Bureaux 08 12 16

PDF 27 KB

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43 Crisis 08 12 16

PDF 267 KB

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44 Progress Housing Group 08 12 16

PDF 816 KB

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45 In Kind Direct 08 12 16

PDF 270 KB

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46 Association of NHS Charities 08 12 16

PDF 771 KB

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47 South Yorkshires Community Foundation 08 12 16

PDF 28 KB

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48 Havens Christian Hospice 08 12 16

PDF 45 KB

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49 MHA 08 12 16

PDF 3589 KB

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50 Esmée Fairbairn Foundation 08 12 16

PDF 396 KB

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51 The Royal National Lifeboat Institution 08 12 16

PDF 1013 KB

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52 Grant Thornton UK LLP 08 12 16

PDF 805 KB

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53 Spinal Research 08 12 16

PDF 50 KB

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54 Diocese of Llandaff 08 12 16

PDF 2581 KB

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55 World Horse Welfare 08 12 16

PDF 386 KB

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56 PricewaterhouseCoopers LLP 09 12 16

PDF 2234 KB

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57 Life 2009 09 12 16

PDF 27 KB

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58 Charity Practitioners Forum 09 12 16

PDF 1573 KB

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59 Tearfund 09 12 16

PDF 58 KB

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60 Roman Catholic Archdiocese of Southwark 09 12 16

PDF 134 KB

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61 The Cystic Fibrosis Trust 09 12 16

PDF 515 KB

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62 The Cherie Blair Foundation for Women 09 12 16

PDF 366 KB

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63 Mission Aviation Fellowship UK 09 12 16

PDF 308 KB

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64 The Varkey Foundation 09 12 16

PDF 423 KB

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65 International Rescue Committee UK 09 12 16

PDF 315 KB

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66 Blue Cross 09 12 16

PDF 459 KB

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67 More Music 09 12 16

PDF 527 KB

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68 Princess Alice Hospice 09 12 16

PDF 2628 KB

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69 Hope and Homes for Children 09 12 16

PDF 2621 KB

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70 The Association of Anaesthetists of Great Britain and Ireland 09 12 16

PDF 2877 KB

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71 Parent Teacher Associations UK 09 12 16

PDF 256 KB

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72 Action Together 09 12 16

PDF 362 KB

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73 Bath Cats Dogs Home 09 12 16

PDF 443 KB

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74 Devon Historic Churches Trust 09 12 16

PDF 51 KB

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75 Turn2us 09 12 16

PDF 318 KB

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76 Scottish Churches Committee 09 12 16

PDF 160 KB

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77 Salford CVS 09 12 16

PDF 314 KB

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78 Jesus Army Charitable Trust 09 12 16

PDF 42 KB

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79 Diocese of Oxford 09 12 16

PDF 138 KB

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80 Local Trust 09 12 16

PDF 50 KB

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81 Chiene Tait LLP 09 12 16

PDF 1413 KB

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82 The Teamwork Trust 09 12 16

PDF 314 KB

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83 The Saïd Foundation 09 12 16

PDF 407 KB

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84 Harrow School 09 12 16

PDF 337 KB

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85 The Rossendale Trust Limited 09 12 16

PDF 41 KB

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86 Wessex Childrens Hospice Trust 09 12 16

PDF 402 KB

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87 The Wellcome Trust 09 12 16

PDF 202 KB

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88 Chartered Insurance Institute Group 09 12 16

PDF 215 KB

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89 Christians Against Poverty 09 12 16

PDF 181 KB

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90 The St Peter and St James Charitable Trust 09 12 16

PDF 47 KB

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91 Independent Age 09 12 16

PDF 322 KB

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92 Fairshare Educational Foundation 09 12 16

PDF 347 KB

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93 Shooting Star Chase 09 12 16

PDF 255 KB

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94 The Js Hospice 09 12 16

PDF 451 KB

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95 The Grand Theatre 09 12 16

PDF 559 KB

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96 The Royal Ballet School 09 12 16

PDF 409 KB

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97 Springhill Hospice 09 12 16

PDF 292 KB

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98 Marie Curie 09 12 16

PDF 501 KB

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99 The Gurkha Welfare Trust 09 12 16

PDF 490 KB

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100 RSM UK Audit LLP 09 12 16

PDF 2291 KB

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101 Association of Charity Independent Examiners 09 12 16

PDF 6454 KB

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102 Rosie Chapman 09 12 16

PDF 225 KB

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103 Prostate Cancer UK 09 12 16

PDF 40 KB

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104 Association of Charitable Foundations 09 12 16

PDF 1010 KB

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105 The Drowning Prevention Charity 09 12 16

PDF 497 KB

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106 Prisoners Education Trust 09 12 16

PDF 426 KB

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107 The Childrens Family Trust 09 12 16

PDF 317 KB

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108 National Art Collections Fund 09 12 16

PDF 145 KB

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109 St Clare Hospice 09 12 16

PDF 483 KB

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110 Family Action 09 12 16

PDF 315 KB

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111 Shooting Star Chase 09 12 16

PDF 464 KB

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112 MCCH 09 12 16

PDF 404 KB

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113 Wyllie Bisset LLP 09 12 16

PDF 3409 KB

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114 Prostate Cancer UK 09 12 16

PDF 439 KB

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115 The National Trust 09 12 16

PDF 384 KB

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116 Fauna Flora International 09 12 16

PDF 310 KB

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117 South West Lakes Trust 09 12 16

PDF 473 KB

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118 British Red Cross 09 12 16

PDF 1554 KB

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119 South West Coast Path Association 09 12 16

PDF 467 KB

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120 Juvenile Diabetes Research Foundation 09 12 16

PDF 47 KB

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121 Street Child Africa 09 12 16

PDF 299 KB

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122 The Institute of Chartered Accountants of Scotland 09 12 16

PDF 731 KB

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123 Disasters Emergency Committee 09 12 16

PDF 198 KB

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124 Trees for Cities 09 12 16

PDF 178 KB

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125 British Association for Early Childhood Education 09 12 16

PDF 45 KB

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126 British Council 09 12 16

PDF 425 KB

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127 Harrison Housing 09 12 16

PDF 306 KB

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128 Coalition for Efficiency 09 12 16

PDF 1234 KB

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130 Action for Children 09 12 16

PDF 290 KB

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131 Sightsavers 09 12 16

PDF 222 KB

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132 St Johns College 09 12 16

PDF 44 KB

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133 CharityComms 09 12 16

PDF 174 KB

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134 New Philanthropy Capital 09 12 16

PDF 936 KB

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135 WWF UK 09 12 16

PDF 673 KB

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136 Goodman Jones LLP 09 12 16

PDF 116 KB

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137 The Citizenship Foundation 09 12 16

PDF 455 KB

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138 National Theatre Wales 09 12 16

PDF 147 KB

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139 Andrew Stanley 09 12 16

PDF 96 KB

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140 Saffery Champness 09 12 16

PDF 377 KB

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141 Association of Chartered Certified Accountants 09 12 16

PDF 472 KB

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142 Cancer Research UK 09 12 16

PDF 2898 KB

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143 Oxfam GB 09 12 16

PDF 280 KB

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144 Stewardship 09 12 16

PDF 3559 KB

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145 TTF Forum Limited 10 12 16

PDF 2405 KB

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146 UNW LLP 10 12 16

PDF 1636 KB

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147 Price Bailey LLP 10 12 16

PDF 3356 KB

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148 haysmacintyre 10 12 16

PDF 3493 KB

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149 Kreston Reeves LLP 11 12 16

PDF 465 KB

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150 Patrick Taylor 11 12 16

PDF 11 KB

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151 Charity Finance Group 11 12 16

PDF 5391 KB

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152 Paul Gibson 11 12 16

PDF 365 KB

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153 Sayer Vincent LLP 11 12 16

PDF 2905 KB

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154 Arthur Weir 11 12 16

PDF 48 KB

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155 Scottish Charity Finance Group 11 12 16

PDF 2335 KB

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156 Michael Brougham 11 12 16

PDF 412 KB

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158 Directory of Social Change 12 12 16

PDF 1650 KB

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159 Crowe Clark Whitehill LLP 12 12 16

PDF 4146 KB

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160 Anonymous 12 12 16

PDF 37 KB

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161 Scott Moncrieff 12 12 16

PDF 491 KB

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162 The Institute of Chartered Accountants in England and Wales 13 12 16

PDF 5800 KB

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163 Corams Fields 13 12 16

PDF 241 KB

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164 BDO LLP 14 12 16

PDF 390 KB

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165 Muscular Dystrophy UK 14 12 16

PDF 191 KB

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166 Kingston Smith LLP 14 12 16

PDF 631 KB

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167 Redr 14 12 16

PDF 209 KB

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168 Shell Pensioners Benevolent Association 15 12 16

PDF 271 KB

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169 Pat Dennigan Tom Connaughton Sheila Nordon 16 12 16

PDF 296 KB

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170 Paul Robbins 18 12 16

PDF 15 KB

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171 National Council for Voluntary Organisations 20 12 16

PDF 473 KB

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172 Small Charities Coalition 22 12 16

PDF 3358 KB

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