{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Charity SORP 2026 - Leases update","description":"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 smoother.  GET IN TOUCH!  If you have any questions about today\u2019s 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\u2019s 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 \u2018Like\u2019 us on YouTube; this really helps people find us!  You can find more episodes from this series on our website, click here. \u00a9 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. ","author_name":"Larking Gowen Insights","author_url":"https:\/\/www.larking-gowen.co.uk\/LGI","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/42926112\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/content\/206347672"}