The Update Bulletin 2 for the Charities SORP (FRS102) states that:
comparative information must be provided for all amounts presented in the current period’s financial statements, which includes the notes.
Does this also include the Directors' Report? So if the cash balance for the charity for the year is referred to in the Directors' Report, should the comparative cash balance for the prior year also be included?
The charity had a year end cash balance of £100k (2018: £75k).
Or is it OK to still leave as:
The charity had a year end cash balance of £100k.