Charities SORP 2026
Your trustees' report now has to show what changed.
From 2026 the trustees' annual report asks what difference your charity made, not just what it did. We give you the evidence, the framework and the words, at a fixed price.
The offer at a glance
From £550 + VAT
Start with a Health Check, or a £20 guide if you want to read first.
Fixed by income
The Impact Report Pack costs £1,650, £2,750 or £3,850 + VAT, depending on your gross income.
Your words, your evidence
A drafted achievements and impact section your trustees can approve, and a plan to strengthen it each year.
Who it is for
Chief executives, trustees and finance leads of UK charities preparing a trustees' annual report under the Charities SORP 2026. You may have plenty of activity to report and little evidence of change, or good evidence that never makes it into the report.
Why it matters now
The SORP 2026 applies to reporting periods beginning on or after 1 January 2026, so for most charities that means the year ending 31 December 2026 or 31 March 2027. Funders, examiners and the public will read the report for outcomes. A list of activities will no longer be enough, and drafting the section at the last minute rarely works.
What do we do?
We review what you say and what you can prove, build a simple chain from purpose to outcomes to evidence, choose indicators you can really collect, and draft the section trustees sign off. Honest about gaps, so the report holds up.
Three ways in
Start where it makes sense for your charity. Each step stands on its own, and prices are fixed so there are no surprises.
Read first
Ready for the new SORP
An 11-page guide to what the SORP 2026 asks about impact, by tier, with worksheets and a readiness checklist.
£20
Find the gaps
Impact Health Check
We review your last trustees' report and impact evidence against the SORP 2026. You get a two-page gap report and a 60-minute call with your chief executive or a trustee.
£550 + VAT
Get it done
Impact Report Pack
A Theory of Change on a page, an indicator set, a simple data plan and a drafted achievements and impact section. Fixed by your gross income, below.
From £1,650 + VAT
Keep it going
Year-two refresh
We update your indicators with the new year's data and rewrite the section, so the report improves each year instead of starting again.
£1,100 + VAT
The Impact Report Pack, by income
The price follows the scale of the work. Gross income is on your latest filed accounts, and we confirm the band in the first call.
Up to £500,000
£1,650 + VAT. Three consultant days. Theory of Change on a page, a short indicator set, a data plan and a drafted achievements and impact section.
£500,000 to £1.5m
£2,750 + VAT. Five consultant days. Everything in the first band, plus a trustee briefing and one round of beneficiary or partner interviews.
Over £1.5m
£3,850 + VAT. Seven consultant days. Everything in the second band, plus a review of performance against your stated objectives and a funder-ready impact summary.
What it is, and what it is not
What the work is
- An independent review of what your report says against what you can prove.
- A simple chain from your purpose to outcomes to evidence, so the section is built on something.
- Indicators you can collect without adding staff.
- A drafted achievements and impact section for trustees to approve.
- A clear list of what you cannot yet show, and a plan to improve it.
What it is not
- Accounting, income recognition or audit. That stays with your finance team and examiner.
- Legal advice on your reporting duties.
- A full evaluation or an independent impact study.
- A guarantee of funding or a clean examiner's report.
- Writing the rest of your trustees' annual report.
How it works
The work follows the Strategic Insight Model™, so every statement in your report is labelled as evidence, stakeholder view, our interpretation or a decision for trustees.
Discover
Confirm your tier, reporting dates and what your last report said about impact.
Listen
Talk to the people who collect and use your data, and where useful, to the people you serve.
Interpret
Map outputs, outcomes and evidence, and rate the gaps so you know where to start.
Challenge
Test each claim: would an examiner or funder accept it, and what would they ask next?
Prioritise
Choose the few indicators worth collecting this year and agree who owns them.
Align
Draft the section, brief trustees and leave you with a plan for the next twelve months.
The method in practice
Strong delivery isn't the same as a strong case.
5 On It Foundation in Milton Keynes had strong delivery and real demand, but no thread connecting what it does to the story a funder reads. We built a Theory of Change and an impact framework, with the evidence gaps rated so a small team knew where to start on Monday.
That chain from purpose to outcomes to evidence is exactly what the SORP 2026 asks trustees to show.
Read the 5 On It Foundation case studyThe work has given us much greater clarity around our strategy, Theory of Change, impact measurement and how we communicate our value to funders.
5 On It Foundation Milton Keynes
Is your charity ready to report on impact?
Ten statements, two minutes, no sign-up. Score each: Yes (2), Partly (1) or No (0). Be hard on yourself; the result is only useful if it is honest.
0 out of 20
Want us to follow up on your result?
Leave your details and we will send you a short note on what your score means for your report, and what we would look at first.
Thank you. We will be in touch about your result. If you would rather not wait, book a call now.
Questions
What does the Charities SORP 2026 ask about impact?
The trustees' annual report must now show what difference the charity made, not only what it did. Tier 1 charities (income up to £500,000) must summarise their main achievements and should consider the difference made to beneficiaries and society. Tier 2 and 3 charities must explain the impact they are making and consider the long-term effect of their work. It applies to reporting periods beginning on or after 1 January 2026.
How much does it cost?
The Impact Health Check is £550 + VAT. The Impact Report Pack is fixed by your gross income: £1,650 + VAT up to £500,000 (3 consultant days), £2,750 + VAT from £500,000 to £1.5m (5 days) and £3,850 + VAT over £1.5m (7 days). The guide is £20.
Will you write our trustees' report?
We draft the achievements and impact section, with the evidence behind it, for your trustees to review and approve. Trustees remain responsible for the report. We do not prepare the rest of it.
Does this cover our accounts or audit?
No. Income recognition, leases, independent examination and audit belong with your finance team and examiner or auditor. We work on the narrative and the evidence, and we work alongside them.
What if our impact evidence is thin?
That is common, and it is a useful result. We say what you can show, what you observe and what you believe, and we set out what you cannot yet show. A report that says so is more credible than one that overclaims.
Which SORP tier is our 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. We confirm your tier in the first conversation.
Do I need to buy the guide first?
No. The guide is a low-cost way to understand the requirements. Many charities start with the Health Check instead, because it shows exactly where your current report and evidence fall short.
Not sure where to start? That's what the call is for.
Thirty minutes, no obligation. Tell us what you're working on and we'll say what we'd do next, and whether we're the right people to do it.
