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UK FRS 102

Version 29 - November 2024 (template release)

Template release pack

This release focuses on the minor fixes, improvements and taxonomy update for the period ending June 2024. The template is available on platform 6.30.9574, 6.31.9627, and 6.32.9713.

Release notes

  • Period ended: June 2024
  • Update type: Taxonomy, minor fixes and improvements
Overview
This template release includes a taxonomy update and various fixes and improvements based on customer feedback. The template has been made available on platform 6.30.
Corrections
Item ID
Title
Details and Limitations
1917338
Correct issues filing revised/amended accounts with Companies House.
Updated the display conditions to correctly link to the ‘Revised Financial Statements’ section on the Disclosure tab and when this disclosure is completed, the word “revised” will appear on the ‘Cover Page’ (previously “amended”).
1919302
Correct the tagging found within the ‘iXBRL Detailed Profit and Loss Account’.
Correct the tag dimension on the rows for “Pension costs, defined benefit plan”.
1919837
Correct the tagging found within the ‘Defined Benefits Pension Schemes’ note.
Correct the tag dimension on the prior period columns to identify the pension type (e.g. “Pension plan 1”) on the tables found within ‘Scheme assets and ‘liabilities > ‘Reconciliation of scheme assets and liabilities’.
1920000
Correct the tagging found within the ‘Investments’ note.
Correct the tagging of rows in the "provisions" section of the tables for ‘Subsidiaries’, ‘Joint Ventures’ and ‘Associates’.
Now correctly using the tag dimension “provision for impairment of investments".
1920435
Correct the data expressions within the ‘Micro’ accounts ‘Related Party Transactions’ note.
Corrected the links to data entry on templates:
  • Transactions with directors current
  • Transactions with directors prior
  • Aggregate transactions with directors current
  • Aggregate transactions with directors prior
1921544
Corrections to improve presentation on web.
Changed the conditions on sections within the Disclosure tab so on NextGen these are correctly hidden when “false”.
1923664
Correct the text alignment in the ‘conclusion relating to going concern’ template within the ‘Independent Auditors Report’.
Amend the presentation of the text in this template from “left” to “fully justified”.
1923969
Update the “xbrl-assertions” to correctly highlight errors/differences.
Updated the xml code found in the root folder for the xbrl assertions used to identify differences or missing data in the Pensions disclosure and disclosure of Accountant, Auditors and Bankers information.
1924217
Correct the tagging found within the ‘Investments’ note.
Correct the period tags on the rows in the "provisions" section of the ‘Subsidiaries’ table.
1924259
Correct the warning in the ‘Dormant’ accounts regarding "filing filleted".
Updated the ‘FRS 102 Dormant Financial Statements’ report with the necessary tags and settings to file filleted financial statements.
1925045
Correct issue of similar wording in the ‘Micro’ accounts report with the statements for “compliance” and “basis of preparation”.
Updated the wording and conditions used on the templates for “Compliance”, “Not filing P&L” and “Basis of preparation”.
1925645
Correct the total calculation in the Group ‘Statement of Changes in Equity’.
Update the total row to include the "start of period" section in the total row calculation (row “end of period”).
1926509
Correct issues found during Parity testing.
Issues found on NextGen with text boxes linked to radio buttons and these conditions not working so text boxes are always available to edit. Amended the disclosures in the following locations:
  • Disclosure > General > Financial Period Information and Exemptions > Financial period information >
    Entity trading status
  • Disclosure > Accounting policies > Basis of preparation >
    Going concern
1929690
Add “smart tags” to paragraphs within the ‘Directors Responsibilities’ section of the ‘Independent Auditors Report’.
Code added to allow for easy editing of the paragraphs within this section of the report.
1931065
Correct an issue found on the web within the ‘Share Capital’ disclosure where data is lost on roll forward.
Amend the settings on the description columns so data rolls forward to new accounting periods.
1933877
Remove warning for missing disclosure of “average numbers of employees” when filing with HMRC (only mandatory for Companies House filings).
Mandatory tag warning now conditioned to be ignored if filing with HMRC.
1934064
Add a hidden tag for “average numbers of employees”.
Hidden tag added to the ‘Cover Page folder’ so if the ‘Employee information’ note is not included in the report as there are no details to enter, the mandatory tag is still included in the final output.
Features
Item ID
Title
Details and Limitations
1920597
Update taxonomy to use 2024 version.
All reports updated to use the 2024 taxonomy.
n/a
Added option to disclose “further details” related to ‘Trade and Other Receivables’.
New text box added to Disclosure and reports updated to link to this.
n/a
Added rows to the ‘Statement of Comprehensive Income’ for disclosure of “further items.”
New categories added:
  • SOCIE 9 14 - Further item other comprehensive income 1
  • SOCIE 9 15 - Further item other comprehensive income 2
  • SOCIE 9 16 - Further item other comprehensive income 3
  • SOCIE 9 17 - Further item other comprehensive income 4
  • SOCIE 9 18 - Further item other comprehensive income 5
Table in report updated to include new categories and tagged with "further item of comprehensive income."
New rows also added to the Manual Data Entry option and the table in the report updated to link to these.
1921877
Request for multiple data entry points in disclosure "Transactions with entities with joint control or significant influence."
Added options to disclose related party details for more than one “entity with joint control or significant influence”.
Also added same option for ”other related parties”.
1924629
Request to disclose details for more than two “Business combinations."
Added options on the Disclosure tab to enter details for up to ten “business combinations” and created new templates in the reports linking to these.
1924630
Add personnel expenses sub-categories within ‘Distribution costs.’
New categories added within the ‘Function/Format 1’ category structure:
  • F 1 3 - Other costs
  • F 2 1 - Direct costs
  • F 2 2 - Employment costs
  • F 2 3 - Other costs
Updated the Detailed Income Statements to include these new categories.
Content update
There is no content update in this release.
Impact on existing clients
There should be no impact to existing clients from the changes detailed above.
Deviations from standard configuration
There are no deviations from the standard configuration.
Additional information
There is no additional information for this template release.

Known issues

  • When exporting the report to Word, unless the report includes three or more signatories, use the vertical presentation otherwise the export will stop at the signatories.
  • Unable to correct issues exporting the report to Excel but this can be resolved by removing/unticking the Contents Page so this isn’t included in the export.

This article applies to:

  • Product: ONESOURCE Statutory Reporting
  • Subject: Templates

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