{"id":350130,"date":"2025-12-18T21:14:34","date_gmt":"2025-12-18T21:14:34","guid":{"rendered":"https:\/\/peraltafinancing.com\/accounting\/social-housing-know-how-series-2-draft-sorp\/"},"modified":"2025-12-18T21:14:34","modified_gmt":"2025-12-18T21:14:34","slug":"social-housing-know-how-series-2-draft-sorp","status":"publish","type":"post","link":"https:\/\/fivemor.com\/?p=350130","title":{"rendered":"Social Housing Know-How Series 2 | Draft SORP"},"content":{"rendered":"<p> <br \/>\n<\/p>\n<div>\n<p class=\"has-text-align-center has-menzies-yellow-background-color has-background\"><strong><strong>The social housing sector is facing increasing regulatory and reporting scrutiny. In our recent Social Housing Know-How update, we focused on the draft Statement of Recommended Practice (SORP) and highlighted the consultation deadline of 12 January 2026. Alongside this, the Social Housing Sector Risk Profile (November 2025) reinforced that damp and mould remains a key risk for landlords, particularly following the introduction of Awaab\u2019s Law.<\/strong><\/strong><\/p>\n<p>These developments place greater emphasis on strong governance, robust systems and clear financial reporting.<\/p>\n<p><a id=\"\"\/><\/p>\n<div id=\"splits-block_671add5ac64491f8d50cbf3eb08de68a\" class=\"text-split\" style=\"background-color: var(--);\">\n<div class=\"uk-container p-t-medium p-b-medium\">\n<div class=\"text-split-container\">\n<div class=\"text-split-text animatable fadeInDown animationDelaytwo\">\n<p>In Social Housing Know-How \u2013 Podcast Series 2, we take a Brighter Thinking approach to exploring what the draft SORP could mean in practice for reporting and year-end planning. Topics include:<\/p>\n<ul>\n<li>Leases under FRS 102 and areas of judgement.<\/li>\n<li>Capitalisation and regeneration schemes, including retrofit and improvement works.<\/li>\n<li>The impact of for-profit registered providers on reporting.<\/li>\n<li>Other proposed SORP and FRS 102 changes, including grants, asset definitions, and disclosures.<\/li>\n<\/ul><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- POPUP CONTENT --><\/p>\n<p><a id=\"\"\/><\/p>\n<div id=\"splits-block_68ab72184568baa4042c2e5262cfa43a\" class=\"text-split\" style=\"background-color: var(--);\">\n<div class=\"uk-container p-t-medium p-b-medium\">\n<div class=\"text-split-container\">\n<div class=\"text-split-title animatable fadeInDown animationDelayone\">\n<h2 class=\"modTitle\">Preparing for what comes next<\/h2>\n<\/p><\/div>\n<div class=\"text-split-text animatable fadeInDown animationDelaytwo\">\n<p>The episode concludes with practical reflections for boards and finance teams on engaging with the consultation and assessing potential impacts ahead of year end.<\/p>\n<p>For further information or advice, please contact us below.<\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- POPUP CONTENT --><\/p>\n<p><a id=\"\"\/><\/p>\n<div id=\"splits-block_2d4a59e4f5c8c5438a5aebd6601ba601\" class=\"text-split\" style=\"background-color: var(--);\">\n<div class=\"uk-container p-t-medium p-b-medium\">\n<div class=\"text-split-container\">\n<div class=\"text-split-text animatable fadeInDown animationDelaytwo\">\n<p><iframe loading=\"lazy\" title=\"Social Housing Know-How: Podcast Series 2 | Menzies LLP\" width=\"840\" height=\"473\" src=\"https:\/\/www.youtube.com\/embed\/UBt-w1ZZ2CU?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/div>\n<p><!-- POPUP CONTENT --><\/p>\n<div class=\"flexBox alignCenter justifyCenter flexDirColumn\">\n<h2 class=\"modTitle\">Contact Our <span class=\"yellow\">Experts<\/span><\/h2>\n<div class=\"author author-100 flexBox alignCenter justifyCenter p-b-medium\">\n<div class=\"author-image-wrapper fadeInUp animationDelayone animatable\">\n<div class=\"author__image\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.menzies.co.uk\/wp-content\/uploads\/2024\/05\/Anisha_Solanki_582x582.jpg\" alt=\"\"\/>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n<\/p><\/div>\n<\/p><\/div>\n<\/p><\/div>\n<p class=\"flexBox justifyCenter p-t-small\"><a href=\"https:\/\/www.menzies.co.uk\/insights\" class=\"readon solid blue\">Back to Insights<\/a><\/p>\n<\/p><\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>The social housing sector is facing increasing regulatory and reporting scrutiny. In our recent Social Housing Know-How update, we focused on the draft Statement of Recommended Practice (SORP) and highlighted the consultation deadline of 12 January 2026. Alongside this, the Social Housing Sector Risk Profile (November 2025) reinforced that damp and mould remains a key [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":329883,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11759],"tags":[15878,13350,171724,1297,10974,76940],"dealstore":[],"offerexpiration":[],"class_list":["post-350130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-draft","tag-housing","tag-knowhow","tag-series","tag-social","tag-sorp"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.4 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Social Housing Know-How Series 2 | Draft SORP - Som2ny Network<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/fivemor.com\/?p=350130\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Social Housing Know-How Series 2 | Draft SORP - Som2ny Network\" \/>\n<meta property=\"og:description\" content=\"The social housing sector is facing increasing regulatory and reporting scrutiny. In our recent Social Housing Know-How update, we focused on the draft Statement of Recommended Practice (SORP) and highlighted the consultation deadline of 12 January 2026. 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