FRS 102 Note Disclosures
FRS 102 requires specific note disclosures. Lease102 generates the required reports with one click.
Right-of-Use Asset Roll-Forward
Shows movements in assets: Opening, Additions, Depreciation, Disposals, Closing.
Right-of-Use Assets Note
The traditional UK statutory accounts note for right-of-use assets, ready to paste into your annual accounts. Three stacked sections with asset classes as columns: Cost (opening, additions, recognised on transition, lease modifications, disposals, closing), Accumulated depreciation (opening, charge for the period, impairment, disposals, closing) and Net book value at both the period end and the prior period end (the comparative). Zero movements show as dashes, and the figures reconcile to the Right-of-Use Asset Roll-Forward, which remains available as the flat movements view. Download as PDF or Excel.
Lease Liability Roll-Forward
Shows movements in liabilities: Opening, New Leases, Interest, Payments, Closing.
Maturity Analysis
Undiscounted payments in time buckets: <1yr, 1-2yr, 2-5yr, >5yr.
Filtering by Currency
When your portfolio includes leases in multiple currencies, use the Currency tabs at the top of the Reports page to filter any disclosure report by a specific currency (e.g., GBP, EUR, USD). If no currency is selected, all leases are included.
Filtering by Portfolio
The disclosure and tax reports (Right-of-Use Asset Roll-Forward, Lease Liability Roll-Forward, Maturity Analysis, Tax Computation) can be filtered to a single portfolio using the Portfolio selector. This is useful when you run one portfolio per legal entity and need each entity's figures on their own. Cost centre remains a filter rather than a column on these reports, because they aggregate by asset class and a lease's cost centre can change within the period.
Fiscal Year Presets
Period-based reports include Current FY and Prior FY buttons that fill the period dates from your fiscal year end (set in Settings, or per portfolio). Use them to run a full-year disclosure without typing dates; the Right-of-Use Assets Note's comparative date follows automatically as the day before the period start.
PDF Download
Every disclosure and tax report (Right-of-Use Asset Roll-Forward, Right-of-Use Assets Note, Lease Liability Roll-Forward, Maturity Analysis, and Tax Computation) can be downloaded as a branded, audit-ready PDF. Choose the report on the Reports page, set the date parameters, and click PDF next to Generate Report. The PDF respects the same period and currency filters as the on-screen report. The Right-of-Use Assets Note can also be downloaded as an Excel workbook for your accounts workings.