FRS 102 Lease Transition - Calculation Pack

Eligibility Check

This tool supports fixed-payment leases only. Please confirm eligibility before continuing.

How many leases are included in this submission

A

1-20

B

20+

This submission must relate to one portfolio of similar leases (e.g. same asset class, similar terms, and a single discount rate applied consistently).

Each submission supports up to 20 leases. If you have more than 20 leases, or multiple lease portfolios, please submit them separately by portfolio or contact us for a custom quote where you would like the portfolios consolidated.

Do any leases include variable payments (e.g. CPI/RPI-linked rent, turnover rent, usage-based payments)?

A

No

B

Yes

Do any leases involve subleases, foreign currency, or multiple embedded assets?

A

No

B

Yes

Entity & contact details

Entity name

Contact name

Contact email

Outputs will be sent to this address

Accounting context

Reporting period start date

This will be your measurement date for the lease liability calculation

Reporting period end date

FRS 102 disclosure level

Lease Portfolio Asset Class

Discount rate (incremental or obtainable borrowing rate %)

Management judgement confirmation (CRITICAL)

I confirm that management has determined the lease term (including break and extension options), discount rate, and any future fixed rent increases, and that these judgements are reflected accurately in the information submitted.

Firm-Level Lease Data Template

Please upload the completed Lease Input Template (Excel).

- One row per lease

- Do not add or remove columns

- Do not use formulas

- Amounts must be numeric

Submissions that do not follow the template may be rejected.

Download Lease Input Template Below

Lease_Input_Template.xlsx - Google Sheets

Upload completed Lease Input Template (Excel)

Please rename the file before submitting e.g. "ABCompanyLtd - Lease Input Sheet"

Size limit: 10 MB

We process lease data solely to generate lease calculations and outputs requested by you. We act as a data processor under UK GDPR and do not reuse, sell, or analyse client data for any other purpose.

Final Confirmation

I confirm that the information provided is complete and accurate and suitable for mechanical calculation under FRS 102.

Confirmed

This submission cannot be processed under the Simple Pack

Based on your responses, this lease arrangement falls outside the scope of the Simple Pack.

This form cannot be submitted.

If you require support with a more complex arrangement, please contact us.

Payment

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