This is an unusual setup for a company limited by guarantee that is not a registered charity in the UK.
It has no audit or SORP requirement so is electing to voluntarily prepare its accounts under SORP and have these audited.
Reason is principally for its philanthropic donors, so that the donors can be given a detailed set of accounts with full disclosure in a format they understand.
The organisation has no statutory obligation to file SORP accounts with Charities Commission or at Companies House. The organisation wants to continue filing unaudited (or audited) abridged accounts at Companies House.
So the question is what must and can the organisation do?
Can it prepare two sets of accounts, one as its statutory filing with Co House, and another unpublished yet still audited more detailed set for internal use?
looks there to further confuse matters it is also possible to produce "filleted" accounts for Co House that omits certain key sections. So somewhere between full SORP and abridged. Confusing!
Any thoughts on where to go for guidance?
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DO you mean the charity SORP?
As far as I am aware there is no restriction on a limited company preparing accounts in any format that suits its internal purposes while filing standard accounts with Companies House.
In my experience the auditors will prepare a set of accounts that meet your company's statutory requirements. You may be able to ask them to do an addendum for internal use only and add it with the disclaimer "These pages do not form part of the statutory accounts".
If you're talking about management information for internal use, you may do as you wish.
There must only be one version of the published accounts though.
Abridged ? Why ? It's a flawed concept.
Auditors can audit whatever you want them to as long as there is an agreed standard. I have had them audit reports for individual projects (for EU funding for instance), royalty statements from licensees etc . The audit report may not be the standard one in these circumstances