How do I add a disclosure on the lease (or no lease disclosure)

We use report fields

Some auditors want a disclosure on why a right of use asset has not been recognised.

So a narrative is required.

Here is an example narrative, which needs to be edited for your own use:

The Group /company / trust has entered into a new lease agreement for a term of 12 months, commencing on XXXXXX. In accordance with AASB 16 Leases, the lease qualifies for the exception applicable to short-term leases, as the lease term does not exceed 12 months and does not include an extension option.
As a result, the company has elected not to recognise the lease as a right-of-use asset or a lease liability in the financial statements for the year ended XXXXXX. Lease payments for this agreement will be recognised as an expense on a straight-line basis over the lease term.