Social housing

Social housing: Are you ready for year-end?

With the year-end approaching, use our tools and information to help prepare your financial statements.

Watch our FRS 102 Q&A

In this webinar, our panel of housing technical experts – Jenny Brown, Head of Housing; Janette Randerson, Technical Manager, Not For Profit; and David Rice, Senior Technical Manager – answer some of the tricky questions around the practical challenges that the social housing sector is experiencing as you complete the transition of your financial statements to FRS102.

Topics for discussion included:

  • impairment
  • deemed cost transition relief
  • intercompany and concessionary loans
  • loan covenants and funder’s requirements
  • social housing pension scheme (SHPS) pension liability

Model accounts: Housing properties carried at historical cost

Our model accounts for the first year under Financial Reporting Standard 102 are available. These will be applicable to housing associations for year ends from 31 December 2015 onwards.

Download accounts
Download PDF [ 1594 kb ]

Model accounts: Housing properties carried at valuation

Our model accounts for the first year under Financial Reporting Standard 102 are available. These will be applicable to housing associations for year ends from 31 December 2015 onwards.

Download accounts
Download PDF [ 1424 kb ]

Watch our housing finance webinar

This 30-minute webinar provides an update for registered providers in the run-up to the year-end. In this session Jenny Brown, Head of Housing; Janette Randerson, Not For Profit Technical Manager; and Nigel Mattison, Director, Advisory, share their tips in relation to merger transactions and for preparing for the March 2016 year-end.

Further information

If you would like more information about any of these issues, please contact Emma Hollington on +44 (0)20 7728 2272 or email emma.c.hollington@uk.gt.com