It aims to provide necessary clarity that the accounting recommendations in the Charities
SORP apply to all Charitable Societies and provide advice on the requirements of FRS 102
and the recommendations of the SORP relating to Charitable Societies using share
capital.[...] The notes to the balance sheet should provide particulars relating to the issuance
of shares comprising the balance sheet figure, interest payable (indicative or actual interest
paid), the nature or any indications to the use of those funds and any trustee decisions …