Podcast

Social Housing Know-How – Series 2: What to expect from the draft SORP

  • Published on: 18/12/2025

Ahead of our upcoming Social Housing Know How - Tech Update on 15 October, we’ve recorded a short podcast to give you a flavour of what’s to come.

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’s Law.

These developments place greater emphasis on strong governance, robust systems and clear financial reporting.

In Social Housing Know-How – 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:

  • Leases under FRS 102 and areas of judgement.
  • Capitalisation and regeneration schemes, including retrofit and improvement works.
  • The impact of for-profit registered providers on reporting.
  • Other proposed SORP and FRS 102 changes, including grants, asset definitions, and disclosures.

The episode concludes with practical reflections for boards and finance teams on engaging with the consultation and assessing potential impacts ahead of year end.

For further information or advice, please contact us here.

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