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Charity reporting (SORP 2026) series – Part 2

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SORP 2026: What local charities should start thinking about

This is Part 2 of our simple – Charity reporting (SORP 2026) series.  If you’re not sure what reporting tier your charity falls into, start with Part 1: What reporting tier is your charity? A simple guide. It will help make everything in this blog easier to understand.

 

The new Charity SORP 2026, published in October 2025, brings some important updates to how charities record and explain their financial information.  Most of the changes simply encourage clearer documentation, better storytelling, and stronger understanding across your board.

Here’s a simple breakdown of what’s changed and how your organisation can begin to get ready.

What’s changing? (In plain English)

SORP 2026 is designed to make charity accounts easier to understand and more transparent. The main updates involve:

1. Restricted funds

Charities will need to be clearer about:

  • what each fund is for
  • how it has been used
  • why any money is left over
  • and any conditions or restrictions

This helps trustees, funders, and the public understand how you are managing donated or grant-funded money.

2. Income recognition

There is new guidance on when to recognise income, especially for:

  • multi-year grants
  • performance-related grants
  • contracts
  • funding with specific conditions

This is an area many small charities find confusing, so the clearer guidance will help in the long run.

3. Trustees’ Annual Report

Trustees will need to give more detail about:

  • how reserves were calculated
  • how risks are managed
  • how the charity meets public benefit requirements

This isn’t about doing more work, rather it’s about clearer explanation.

4. Alignment with UK accounting standards

SORP 2026 incorporates recent changes in FRS 102 (the accounting rules charities follow).  This mostly affects how income, leases and assets are presented, but for smaller charities the impact may be minimal.

5. Does SORP 2026 affect charities using receipts & payments (cash accounting)?

If your charity prepares Receipts & Payments (R&P) accounts, most of the technical changes in SORP 2026 do not apply to you.  SORP is an accruals-based framework, so R&P charities do not follow its disclosure or accounting rules.  However, there are still a few things worth being aware of:

  • Your Trustees’ Annual Report still matters

Even if your charity prepares Receipts & Payments accounts, you still need to produce a Trustees’ Annual Report.   And with SORP 2026 now published, the Charity Commission narrative reporting expectations reflect the themes in the new SORP, even for charities not using accruals.

These expectations include:

  • clearer explanations of restricted funds
  • more transparent reserves reporting
  • simple, meaningful statements about risk
  • clearer links between activities, outcomes, and public benefit

So, even though R&P charities do not apply the technical SORP rules, the style, structure, and expectations of the Trustees’ Annual Report will follow the SORP 2026 emphasis on clearer public reporting.

  • Restricted funds must still be clearly explained

SORP 2026 strengthens expectations around restricted funds, and although this sits within accrual accounting, the principle applies sector-wide and R&P charities must still explain what restricted funds were used for and how balances were carried forward.

 

  • Wider regulatory changes do affect you

While SORP itself may not apply, the broader changes coming from DCMS; including updates to thresholds and annual return requirements, will affect R&P charities too.  We cover those DCMS changes and thresholds separately in Part 3 of this series – coming soon.

What can your charity do now?

1. Keep fund documentation clear

If you receive grants or restricted donations, keep a simple record of:

  • the fund purpose
  • what the money can be used for
  • key dates
  • how much you’ve spent so far

A one-page summary is enough.

2. Review your reserves policy

Trustees should be able to explain:

  • how reserves were calculated
  • why they are held
  • and how they support the charity’s sustainability

A short review now will make year-end much easier.

3. Strengthen your record-keeping

SORP updates usually require better documentation, so now is a good time to check you have:

  • grant agreements
  • bank reconciliations
  • payroll records
  • receipts and approvals for spend

This reduces year-end stress later.

4. Talk to your trustees

A short conversation or briefing goes a long way.

Helping trustees feel confident about the changes will improve governance and reduce confusion when it’s time to prepare the accounts.

About the Author

Aishat Idris is the Finance Manager at Support Cambridgeshire, responsible for the organisation’s financial management, and helping to build financial capacity across the local sector.  She is also the founder of BAnC Services, where she works with small charities and CICs to strengthen their day-to-day financial management, compliance, and governance, and undertakes independent examinations.

 

Charity reporting (SORP 2026) series – Part 1

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What reporting tier is your charity?

A simple guide for small charities & community groups

Before talking about SORP 2026 and the upcoming changes, is important to determine the type of accounts your charity needs to prepare – many local charities are unsure which rules apply to them.

This blog breaks down the reporting tiers so you can confidently say – “Yes, this is where our charity fits.”

Tier 1: Receipts & Payments (R&P)

Your charity is Tier 1 if:

  • your annual income is under £250,000, and
  • you are allowed to prepare Receipts & Payments Accounts.

This is the simplest kind of year-end report.

It shows:

  • money received
  • money spent
  • funds held at year-end
  • plus a basic Trustees’ Annual Report.

Tier 1 charities still need clear documentation, but the reporting is lighter than accrual accounts.

Tier 2: Accrual Accounts (SORP-compliant)

Your charity is Tier 2 if:

  • you prepare accrual accounts, and
  • you follow the Charity SORP (Statement of Recommended Practice).

This is common for:

  • CIOs
  • charitable companies
  • charities required by funders to use accrual accounting
  • organisations that want a clearer financial picture.

Also, you could be deemed to be in Tier 2 based on income: the current threshold being income over £250,000.  Below this threshold, charities can normally choose to stay on Receipts & Payments unless another requirement applies.

Accrual accounts include:

  • a SOFA (Statement of Financial Activities)
  • a balance sheet
  • notes to the accounts
  • more detailed disclosures.

Many charities in our sector fall into Tier 2 without realising it.

Tier 3: Larger or More Complex Charities

You are in this category if you:

  • exceed the statutory audit threshold, or
  • have higher-risk activities, subsidiaries, or more complex funding.

These charities follow the full SORP with more detailed reporting and disclosures.

Why does this matter?

Because SORP 2026 affects each tier differently.

Understanding your tier helps you:

  • know which rules apply to you
  • prepare the right type of accounts
  • understand what will change when the new SORP begins
  • support your trustees to make informed decisions
  • improve compliance and reduce stress at year-end.

What’s Next?

In Part 2, we break down what SORP 2026 means for your charity.

If you’re unsure where your charity sits, please reach out, we’re here to help.  And when you’re ready, look out for Part 2, where we’ll break down what SORP 2026 means for your charity.

Aishat Idris is the Finance Manager at Support Cambridgeshire, responsible for the organisation’s financial management, and helping to build financial capacity across the local sector.  She is also the founder of BAnC Services, where she works with small charities and CICs to strengthen their day-to-day financial management, compliance, and governance, and undertakes independent examinations.

 

 

 

 

Lights, Camera, Impact: How charities can use video and storytelling to connect and inspire

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In today’s fast-paced digital landscape, video stands out as one of the most effective tools available to charities and voluntary groups. It is engaging, accessible, and highly impactful. Whether the goal is to raise awareness, attract volunteers, or demonstrate outcomes to funders, video storytelling offers a dynamic way to communicate that often resonates more deeply than text alone.

Importantly, creating video content doesn’t require a large budget or a professional production team. With just a smartphone, a tripod, and a microphone, organisations can begin producing compelling videos that connect with audiences and showcase their work authentically.

 

Why video works for charities

Video drives web traffic and increases engagement. It’s widely shared across social media platforms and consistently outperforms other types of content.

Yet many organisations still hesitate. Common barriers include time, money, ideas, and confidence. But short, unedited videos can be just as effective. A few words to camera, a quick upload, and you’re done. You don’t need to provide lots of detail either—just a simple call to action at the end can direct viewers to your website, blog, or contact page.

Video can be used in countless ways to support your charity’s goals. It can:

  • Promote your services and help signpost support
  • Attract volunteers by showing what it’s really like to get involved
  • Engage supporters with the faces and stories behind your work
  • Demonstrate impact to funders and stakeholders
  • Celebrate achievements and share positive experiences
  • Build trust through transparency and authenticity

 

 

 

Maps Murmurations Project: Where Generations Meet

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Since last autumn, CCVS Volunteering for All has been working in partnership with Cambridge City Council and a range of community organisations to deliver a creative, intergenerational project that celebrates connection, place, and wellbeing. Partners have included InCommon, Find Your Wild, Active Life Team at CCC, Museum of Cambridge, Cambridge Room, Cambridge Curiosity and Imagination, and others interested in the project.

The project was developed in response to growing awareness that people of all ages—older adults, young people, and everyone in between—can face barriers to getting outside and engaging with their community. Frailty, social anxiety, lack of confidence, or simply the absence of nearby friends or family can prevent full participation in everyday life. This initiative shifts the focus from vulnerabilities to strengths, experience, and local knowledge, creating opportunities for connection, activity, and shared learning.

Creating Connections Across Generations

The project brings together people from different generations to explore what Cambridge means to them. Through collaborative activities, participants share stories, experiences, and perspectives—building new memories and enhancing both physical and psychological wellbeing.

Young people from local schools volunteered and participated alongside older residents from council-supported housing schemes. Activities included creative sessions, group discussions, and supported local walks across various city wards. The outcomes—artworks, stories, and reflections—contribute to community-created maps showcasing Cambridge through the eyes of its residents, young and old.

 

Cybersecurity for community groups: Simple steps to stay safe

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Charities are facing growing threats as cybercrime continues to rise. 

Our on-demand training: Cybersecurity for Small Charities covers the basics of staying safe online, but the digital landscape is evolving fast. That’s why our Development Team has pulled together a few extra, practical tips to help you protect your data, your people, and your mission. With limited resources and a reliance on volunteers, a little awareness can go a long way. 

Why are charities more vulnerable? 

  • High staff turnover: Many charities rely on part-time or volunteer staff, often with limited training. 
  • Personal devices: Many charities use personal phones or laptops, Bring Your Own Device (BYOD), which may lack proper security. 
  • Smarter scams: Technological advances, especially with AI mean that phishing emails are harder to spot—making training essential. 

Phishing: one click can cost you 

Phishing emails can look incredibly real. Clicking a single link could lead to: 

  • Data breaches 
  • Financial loss 
  • Reputational damage 

In March 2025, the Charity Commission published a blog alerting charities to correspondence, including phishing emails being sent out claiming to be from the Charity Commission. The emails request action to be taken, such as removing a trustee or chief executive from their position, releasing funds as part of a grant or supplying documents such as a passport or utility bill. The emails may be signed as coming from ‘the Commission,’ Chief Executive Officer and/or its Directors. The blog post continues to provide practical top tips on how to tell if emails or correspondence is from The Charity Commission and also acknowledges, “that it’s not always easy to tell if correspondence is real or fake….” 

What you can do 

  • Train your team, including volunteers. Include phishing awareness in all your onboarding. Monthly reminders help too. 
  • Email filters: Don’t move junk mail to your inbox—leave it in the junk mail folder. 
  • Report suspicious emails: Encourage staff and volunteers to flag anything odd to IT or colleagues. This could be with clear procedures in place for who to report and how, and what action and follow up action should be taken, and again by whom on these reports. 
  • Cyber insurance: Often requires that you do have basic protections are in place—so check any policy before your purchase. 

Stay safe online 

  • Avoid public Wi-Fi: Free hotspots aren’t secure, they won’t have business grade protection and security in place. Use 4G/5G or a business-grade VPN. (Virtual Private Network. A service that creates a secure, encrypted connection over the internet.) 
  • Encrypt your connection: VPNs protect your data when working remotely. 

Passwords & tools 

 

Final Top Tip: Cybersecurity doesn’t have to be complicated. A few simple habits can make a big difference.

Do check out our on-demand training – Cybersecurity for Small Charities for a comprehensive introductory guide to ensure that you are protecting your charities or community groups’ online safety.

Any questions, do get in touch; we are here to help: info@supportcambridgeshire.org.uk 

Celebrate your people’s achievements with Digital Badges!

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Support Cambridgeshire are excited to introduce digital badges for local community groups and charities to recognise the awesome skills and achievements of their learners, beneficiaries and volunteers.

Whether it’s through training, development programmes, or other milestones, individuals will be able to earn badges that showcase what they’ve learned. These badges aren’t just for show—they can be added to LinkedIn, shared on social media, or highlighted to employers to boost the earner’s professional profile.

Incoming changes to employment rights

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This article is published with the permission of Lyndsay Salmon HR consultant and Support Cambridgeshire Trustee:

Exciting news for the HR enthusiasts out there – on 1 July the Government published its Implementation Roadmap for the Employment Rights Bill, this sets out how (and when) they plan to introduce the upcoming employment law changes. 

I’ve highlighted the ones in bold which I think are most likely to have an impact on your organisation, and as soon as I have more information, I’ll be sharing that so you can ensure policies, procedures and processes are all updated and aligned with the changes.  

 Immediate (awaiting Royal Assent):

  • Repeal of the Strikes (Minimum Service Levels) Act 2023 and major parts of the Trade Union Act 2016
  • New protections preventing dismissal for participating in industrial action

April 2026:

  • Protective award for collective redundancies – doubling maximum period
  • ‘Day 1’ paternity and unpaid parental leave – no longer 26 weeks employment needed, this will be from day 1 of employment. You may need to update your policy and be aware
  • Enhanced whistle-blower protections
  • Establishment of a Fair Work Agency
  • Statutory Sick Pay improvements (removal of lower earnings limit and waiting period) – this will be a bigger deal. Sick pay from day 1. You will need to update policies and ensure you are managing sickness carefully to help employees improve their attendance if needed  
  • Simplified trade union recognition and digital/workplace balloting systems

October 2026:

  • Ban on fire-and-rehire
  • Launch of a Fair Pay Agreement Negotiating Body for adult social care
  • Stronger tipping laws
  • Employer duty to take ‘all reasonable steps’ to prevent sexual harassment – already need to take reasonable steps – will now need to take ALL reasonable steps, further advice to follow as soon as we know what that might entail over and above current arrangements.
  • Expanded trade union rights
  • Time limits to bring an employment tribunal amended. (Maybe 6 months, not 3)

2027:

  • Mandatory gender pay gap and menopause action plans (voluntary from April 2026)
  • Rights for pregnant workers – Pay and leave being reviewed… watch this space
  • Bereavement leave
  • Protections against zero hour contract abuse – This looks likely to be banning exploitative contracts 
  • Umbrella company regulation
  • ‘Day 1’ unfair dismissal rights.  Consultations will begin this summer and continue into early 2026 – no longer will I say – ‘do they have 2 years’ service?’…. From day 1 employees will be able to bring a claim for unfair dismissal. Ensuing probation processes are fair and followed is likely to be important – but it’s been pushed well into 2027 which is much later than expected

Consultations will begin this summer and continue into early 2026.

 

Lyndsay will continue to monitor the Employment Rights Bill implementation and we will share any future insights.

Please sign up to our newsletter to stay up to date.

 

Martyn’s Law

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If you operate a venue with a capacity of 200+, or an event with a capacity of over 800 this will impact you. 

In March 2024 we published an article, with an update in November 2024 about The Terrorism (Protection of Premises) Bill.  

Following agreement by both The House of Lords and The House of Commons on the text of the bill, it received Royal Assent on 3 April. The bill is now an Act of Parliament (law). 

The Bill is also known as ‘Martyn’s Law’ in tribute to Martyn Hett, who was tragically killed alongside 21 others in the Manchester Arena terrorist attack in 2017.  

What you need to know to ensure compliance with this new law

Martyn’s Law aim is to improve the safety and security of public venues and keep the British public safe from terrorism. Those responsible for public venues and events will have to consider the threat of terrorism and implement appropriate and proportionate mitigation measures.   

Will my centre be affected? 

If your venue capacity is under 200 Martyn’s Law will not affect you.  

If you run a public centre (see list below) with a capacity of over 200 or an event with a capacity of over 800, you will be eligible under Martyn’s law.

 

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