How does SORP 2005 fit with the SIR?
The Summary Information Return forms part of the Annual Return for 2005. The SIR does not form part of a charitys Trustees Annual Report and accounts, however, the information provided by the report and accounts does provides much of the information that will be needed to complete the SIR. Where accounts are prepared under SORP 2005 then the financial summaries included in the SIR can be completed directly from the accounts.
