What is inside
- What the SORP 2026 requires on achievements and impact for Tier 1, Tier 2 and Tier 3 charities, with paragraph references
- The difference between outputs, outcomes and impact, starting from a Theory of Change
- How to choose indicators you can actually collect
- The shape of a strong achievements section, with before and after examples
- The claims to keep out of your report, and what examiners look for
- Two worksheets, a drafting template, a readiness checklist for your next trustee meeting and a twelve-month plan
Who it is for
Trustees, chief executives and finance leads of UK charities preparing their first trustees' annual report under the Charities SORP 2026.
What you get
A 11-page PDF you can read on screen or print, delivered as an instant download after purchase. Every finding is labelled as evidence, our interpretation or a decision for your board, so you can see what is fact and what is judgement.
Questions this guide answers
When does the Charities SORP 2026 apply?
It applies to reporting periods beginning on or after 1 January 2026, so for most charities the year ending 31 December 2026 or 31 March 2027. It was published in October 2025 and applies to accruals accounts. Charities below the receipts-and-payments threshold may prepare simpler accounts, but still produce a trustees' annual report.
Which SORP tier is my charity in?
Tiers are set by gross income. Tier 1 is up to £500,000, Tier 2 is over £500,000 and up to £15 million, and Tier 3 is over £15 million. Each tier adds requirements to the one below.
What does the new SORP require about impact?
Tier 1 charities must summarise their main achievements and should consider the difference made to beneficiaries and wider society. Tier 2 and 3 charities must explain the impact they are making and consider the long-term effect of their work. Tier 3 must also summarise how they manage environmental, social and governance matters.
What is the difference between outputs, outcomes and impact?
Outputs are what you delivered, such as 540 people supported. Outcomes are the changes you can show in those people. Impact is the wider, longer-term difference your work contributed to. The SORP asks you to move up from outputs to what changed, in proportion to your size.
What claims should a trustees' report avoid?
Outputs dressed up as impact, attribution without a comparison, percentages without the response rate, social return figures without their assumptions, and "lasting change" without follow-up evidence. Label what you measured, what you observed and what you believe. Saying what you cannot yet show makes the rest more credible.
The guide gives the full reasoning, the numbers and the worksheets behind each of these answers.
