SORP 2026 – The Charities Statement of Recommended Practice

SORP 2026 introduces new expectations for how charities report on their impact, as part of the annual report – alongside their financial reporting. It’s not just about meeting reporting requirements – it’s an opportunity to tell a clearer, more compelling story about the difference your charity makes.

SORP 2026 introduces three reporting tiers based on a charity’s annual income. The idea is simple: smaller charities have fewer reporting requirements, while larger charities are expected to provide more detailed information about their activities, impact and sustainability. All of them, however, are expected to explain where they are focusing their energies, what impact they are achieving and how they are doing that.

Not sure into which tier your charity falls? See our simple guide to the three SORP 2026 tiers.

Take our free SORP 2026 self-assessment

We have developed a quick and simple self-assessment checklist to help you understand how well your organisation is positioned to meet the new impact reporting expectations and make the most of the opportunities they present.

It will help you consider:

• How clearly you understand and communicate the outcomes your charity achieves.
• Whether you have the right evidence to demonstrate your impact.
• How well you understand the new reporting requirements.
• Whether your trustees and wider organisation are prepared.

Once you’ve completed the assessment simply enter your email address and we’ll send you:

• Your self-assessment results: A summary of your answers and an indication of how prepared your charity is.
• Your strengths and gaps: An overview of where you’re doing well and the areas that may need attention.
• Practical next steps: Tailored suggestions on what your organisation can do to strengthen its impact evidence and prepare for SORP 2026.
• Where Sonnet can help: Information about relevant support, should you need it.

The assessment takes approximately 5 minutes. Your results and recommendations will be emailed directly to you.

Start your free self-assessment (coming soon!)

Get in touch

Ready to assess your SORP 26 readiness? Book a free consultation to discuss what the requirements mean for your charity, identify your immediate priorities and explore how stronger impact reporting can create value beyond compliance.