UK GAAP Illustrative Financial Statements (Complete List)

February 2, 2026

a tall building with a pwc logo on top of it

When preparing financial statements under UK GAAP, finding reliable examples can be time-consuming. To simplify this, we’ve gathered all publicly available illustrative (model) financial statements from the Big Four audit firms— BDO, Grant Thornton, and PwC — in one place.

PwC

UK GAAP (FRS 102)

UK GAAP (FRS 101)

BDO

Model FRS 102 accounts

Limited Company FRS 102 Illustrative Financial Statements 2024

LLP (Limited Liability Partnership) FRS 102 Illustrative Financial Statements 2024

Model FRS 101 accounts

Limited Company FRS 101 Illustrative Financial Statements 2024

Grant Thornton

Group and parent company financial statements FRS 102


Disclaimer of Liability: This publication is intended to provide general information to our clients. It does not constitute accounting, tax, investment, or legal advice; nor is it intended to convey a thorough treatment of the subject matter.


Want to automate the financial statement preparation process?

Our platform helps teams automate the preparation of financial statements - from Excel data to ready-to-file reports.