Small company disclosure changes under FRS 102
Larking Gowen Insights
Jimmy Long joins James Nichols to discuss the upcoming changes to FRS 102 focusing on small company disclosures, including related party transactions, tax disclosures, dividends, share-based payments, and new regulations affecting filing requirements. A perfect summary for small business owners and finance teams preparing for these updates. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at or visit We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us! You can find more...
info_outline
Changes to revenue recognition under FRS 102
Larking Gowen Insights
In this FRS 102 mini-series, hosted by James Nichols, Chris Yeates explores the upcoming changes to revenue recognition requirements under FRS 102, focussing on the five step model and what businesses need to do to prepare. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at or visit We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us! You can find more episodes from this series on our website © Larking Gowen LLP This presentation is designed for the information...
info_outline
FRS 102 - Lease accounting changes
Larking Gowen Insights
Tom Dunston chats to host James Nichols about the upcoming changes to lease accounting under the FRS 102 periodic review, focusing on how they will impact financial statements, covenants, and business operations. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at or visit We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us! You can find more episodes from this series on our website © Larking Gowen LLP This presentation is designed for the information of viewers....
info_outline
Reviewing the GP reimbursement scheme
Larking Gowen Insights
Louise Dean and Lizzy Lloyd discuss the intricacies of the GP reimbursement scheme introduced in April 2020, exploring how practices can claim for additional capacity, the impact on funding, and practical tips for maximising benefits amidst the ongoing changes, and updates to the Statement of Financial Entitlements. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at or visit We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify; this really helps people find us! You can find more episodes from this series on our...
info_outline
Did the Great British Summer Savings Scheme work?
Larking Gowen Insights
Tourism Director Jo Burton and VAT Director Gilly McGill discuss the impact of the 2026 ‘Great British Summer Savings Scheme’ on tourism businesses. Drawing on Jo’s recent survey of our tourism and hospitality clients, they analyse the results and reflect on predictions from their previous podcast. They also explore future tax considerations for the sector and share their hopes for the government’s Autumn Budget on 28 October 2026. If you would like to hear their pre-summer predictions, Register for our Autumn Budget events You can read the full results of the Tourism Business Survey...
info_outline
Charity SORP 2026 - Leases update
Larking Gowen Insights
Lease accounting is changing significantly under the revised FRS 102 and Charity SORP 2026. In this episode, Giles Kerkham and James Nichols explain what the changes mean for charities, including why many leases will now appear on the balance sheet and how this could affect reported assets, liabilities and expenditure. They also explore the practical issues charities need to consider, from identifying leases and gathering key data to making judgements around lease terms and exemptions. Most importantly, they explain what finance teams and trustees can start doing now to make the transition...
info_outline
Charity SORP 26 - What is changing in the way charities recognise income?
Larking Gowen Insights
In this episode, Giles Kerkham is joined by Chris Yeates to unpack the new revenue recognition requirements under SORP 2026. They explain the difference between exchange and non-exchange income, where charities may need to exercise judgement, and how the new five-step model could affect the timing of income recognition. They also discuss practical areas to review now, including contracts, membership income and more complex service arrangements. A practical guide to understanding the changes without getting lost in the accounting jargon. GET IN TOUCH! If you have any questions about today’s...
info_outline
Charity SORP 2026: What does it mean for smaller charities?
Larking Gowen Insights
In this episode, Giles Kerkham is joined by Lee Robinson to explore the key changes affecting tier one charities with income below £500,000. They focus on what trustees need to know about the annual report, including impact reporting, reserves, future plans, volunteers and the importance of linking the narrative to the financial statements. They also discuss the new reporting requirements that smaller charities may not have faced before, where trustees should exercise judgement, and why simply rolling forward last year’s report may no longer be enough. A practical guide to making your...
info_outline
Charity SORP 2026: What does it mean for larger organisations?
Larking Gowen Insights
Giles Kerkham and Emma Hayward explore the changes affecting tier two and tier three charities, with a particular focus on the trustees’ annual report and the story charities tell through their financial reporting. They discuss impact reporting, reserves, risks, volunteers, financial performance and the need for stronger links between a charity’s activities, its financial information and its plans for the future. The focus is not on producing more words, but on producing clearer, more useful reporting for trustees, funders and other stakeholders. GET IN TOUCH! If you have any questions...
info_outline
The 2026 tax consultation shake up! VAT changes, company distributions, and corporate restructuring
Larking Gowen Insights
Gilly McGill and Dominic Carter discuss forthcoming and potential changes to UK tax law, including VAT digitisation, capital good scheme thresholds, and proposed changes to company share buybacks, buyouts and demergers. They explore how these changes impact businesses, landowners, and advisors, providing insights into upcoming regulatory shifts. Sign up to our to find out more about our Budget Live events. GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at or visit We'd also love it if you could rate us 5 STARS on Apple...
info_outlineLease accounting is changing significantly under the revised FRS 102 and Charity SORP 2026.
In this episode, Giles Kerkham and James Nichols explain what the changes mean for charities, including why many leases will now appear on the balance sheet and how this could affect reported assets, liabilities and expenditure.
They also explore the practical issues charities need to consider, from identifying leases and gathering key data to making judgements around lease terms and exemptions.
Most importantly, they explain what finance teams and trustees can start doing now to make the transition smoother.
GET IN TOUCH! If you have any questions about today’s episode or would like us to get in touch, email us at marketing@larking-gowen.co.uk or visit larking-gowen.co.uk
For further information on today’s topic, and how we can help support you and your organisation, click here
We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify, or ‘Like’ us on YouTube; this really helps people find us!
You can find more episodes from this series on our website, click here.
© Larking Gowen LLP
This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice.