FRS 102 implementation support
Simplify Your FRS 102 Lease Calculation, Accounting and Disclosures
Automated FRS 102 Lease Liability & Right-of-Use Asset Calculations
The FRC has issued amendments to FRS 102 that are effective for accounting periods beginning on or after 1 January 2026.
Front Foot Finance delivers a structured, efficient solution for performing lease calculations and generating supporting schedules ready for immediate internal use — alongside tailored disclosure tables and journal entries.
Included
Present Value Calculation
Lease Liability and ROU schedules
Transition and subsequent journals
Disclosure tables
Supports: Fixed and Increasing payments, Rent-free periods, Break / extension options and Rent reviews (if known increase)
Out of Scope
Determine lease terms or assess reasonable certainty of options
Set discount rates or provide accounting advice
Variable or index-linked rent, modifications or subleases
Foreign currency leases
How It Works
01
Complete eligibility questionnaire
Confirm that your lease arrangements fall within the Calculation Pack scope through our assessment.
02
Upload your lease details
Download the Excel template, enter one row per lease, and upload it as part of your submission.
03
Confirm management judgements
Provide key inputs including discount rates and confirm management assumptions are clear.
04
Receive your calculation pack
Outputs delivered as Excel files with PV calculations, liability schedules, journals, and disclosures.
What You Receive
Via email <24 hrs
Outputs ready for internal use
Lease results delivered via email in one downloadable excel file alongside your lease input data.
Built by Chartered Accountant Expertise
This calculation engine has been designed by a UK-qualified Chartered Accountant (ACA), Big 4 trained and a member of the ICAEW.
The approach reflects practical experience implementing FRS 102 accounting standards, including lease accounting across multiple entities and within regulated financial services environments.
ACA QUALIFIED
UK ACCOUNTING STANDARDS EXPERTISE
BIG 4 TRAINED
Designed for straightforward lease portfolios. If your lease structures are complex, this tool may not be appropriate.