Good Practice Group FRS 102 illustrative financial statements

This version of Good Practice Group has been prepared based on the new requirements of FRS 102 amended by the Periodic Review 2024.

This publication contains an illustrative set of consolidated financial statements for Good Practice Group Limited (the Parent Company) and its subsidiaries (the Group) that is prepared in accordance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (“FRS 102”).

This set of illustrative financial statements is prepared by EY professionals and is intended to reflect transactions, events and circumstances that we consider to be most common for a broad range of companies in the UK. 

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