UHY Ross Brooke Chartered Accountants

Day: December 3, 2025

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Streamlined Energy and Carbon Reporting (SECR) for academy trusts

With academy audit season underway, trusts are reminded to review their Streamlined Energy and Carbon Reporting (SECR) obligations. The framework requires eligible trusts to report on energy use, carbon emissions and efficiency actions.  What is SECR? SECR is a UK government-led framework requiring eligible organisations to report their energy use,

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It’s as simple as that: FRS 102

Big changes are coming to UK Generally Accepted Accounting Practice (GAAP); some of the most significant in recent years. From 1 January 2026, new rules under the Financial Reporting Standard 102 (FRS 102) will apply to most businesses. It’s as simple as that, our ongoing series, is designed to make

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