Route 0115 core questions
Around 8 minutes
Around 8 minutes
Quick
snapshot
For people who prefer a clear structure and want a quick picture of where they stand.
Take the snapshot →02Are you
Are you
SORP ready?
SORP 2026 changes what many charities need to report about their impact.
Find out where you stand — for free — and start getting ready before year-end.
Focused on impact.
This tool focuses specifically on the impact and narrative-reporting aspects of SORP 2026.
It is not a complete assessment of every accounting requirement in the SORP.
01The question to ask now
SORP 2026
is here.
The question is not simply whether you can write a better annual report at year-end.
The question is whether your charity is collecting, reviewing and understanding the information it will need throughout the year.
SORP 2026 applies to reporting periods beginning on or after
1 January2026For a charity with a calendar financial year, the first SORP 2026 accounts cover the year ending 31 December 2026.
Start managing it now.
Don’t start writing it later.
02Useful from the start
Built to be useful.
And free to start.
We know SORP can feel complicated — particularly for smaller charities trying to work out what actually applies to them.
So we built a free tool to translate the impact-reporting requirements into plain English and help charities understand where they stand.
If there is a clear answer, we want to give it. Human support comes in where context and judgement genuinely add something.
03Choose how you think
Same assessment.
Two ways to do it.
Quick
Route 02Have a conversation
instead
instead
Talk it
through
Prefer to explain things in your own words? Our SORP assistant covers the same areas conversationally, explains relevant requirements as you go and asks follow-up questions where useful.
Start the conversation →We’re not particularly fond of forms either.
Some people prefer a structured questionnaire. Others find it easier to explain where they are conversationally.
There’s no right way to do it — so we offer both.
04Plain English, precise meaning
What do you actually
need to do?
Must
Required.Where SORP says something MUST be done, we make that clear.
Should
Recommended.SORP uses SHOULD for recommendations intended to advance good reporting practice.
May
Optional.SORP uses MAY where charities have a choice about whether to adopt a particular approach, treatment or disclosure.
Judgement
It depends.Our additional MSI label for areas where context, evidence, materiality and proportionality genuinely matter.
Judgement is an MSI explanatory category, not an official fourth SORP term.We use SORP’s own MUST / SHOULD / MAY language — and highlight separately where judgement is needed.
Judgement can depend on:
CircumstancesEvidenceMaterialityProportionalityThe nature of the charityThe nature of the claim or activity05Who it applies to
Start with what
you know.
Charities SORP 2026 applies to relevant charities preparing accruals accounts across England & Wales, Scotland and Northern Ireland.
You should not need to be an accountant to work out where to begin.
Income and costs are recorded when they are earned or incurred, rather than simply when cash is received or paid.
A simpler approach based principally on money actually received and paid.
That’s fine. The snapshot helps establish what applies rather than expecting you to know accounting terminology already.
SORP tiers
Requirements depend partly on annual gross income.
06Beyond the annual report
SORP is the requirement.
Better impact is the opportunity.
The point is not simply stronger annual-report wording. The bigger opportunity is to understand and manage impact better throughout the year.
Charities increasingly need to explain:
01What they are trying to change02What they actually did03What happened04What evidence supports that conclusion05What they learned06What they will do differentlyThis increasingly matters to:
TrusteesBoardsGrant fundersCommissionersMajor donorsIndividual supportersPartners07The bigger journey
Get ready → Get better
→ Get excellent.
SORP 2026
Get ready
Understand what applies, what you MUST do, what you SHOULD do, what you MAY choose to do, where judgement is required and what may currently be missing.
Two frameworks, working together
Get better
Social Impact ExcellencePurpose · Leadership · Data · Delivery · CommunicationsSocial Impact Claims CodeEvidence · Proportion · Transparency · Balance · Learning
Social Impact Excellence strengthens the organisation behind the reporting. The Social Impact Claims Code strengthens the credibility of the evidence, interpretation and claims.
A management discipline
Get excellent
Embed impact into strategy, planning, KPIs, dashboards, management information, meetings, resource allocation, programme decisions, learning and continuous improvement.
Don’t build an impact system just for SORP.
Build a good impact system — and SORP becomes much easier.When impact information is already part of how the charity is managed, annual reporting becomes an output of good management rather than a year-end scramble.
08What the free result shows
A clear picture.
Useful next steps.
This is an illustrative example of the free result. Your own result is calculated only after you complete the snapshot.
Your SORP 2026
Impact readiness
01What looks strong02What needs attention03MUST requirements to address04SHOULD opportunities05MAY options06Areas requiring judgement
Illustrative front-end preview · not an assessment resultWant to explore your result?
Continue with the SORP assistant.
If you have completed the Snapshot on this device, the readiness conversation can use it immediately and focus on the areas where richer context will help.09Want a human view?
SORP 2026
Impact Readiness Review
£5060 minutes
If you would like us to review where you stand with you, book a one-hour Impact Readiness Review.
Before the meeting you can optionally send us your latest Trustees’ Annual Report and/or your latest Impact Report. If you do not have either yet, that is completely fine.
During the session we will:
01Review your readiness result
02Consider your existing reporting
03Discuss what looks strong
04Identify areas that may need attention
05Talk through genuine judgement calls
06Identify practical next steps
07Explore where going beyond minimum compliance may strengthen the charity
After the meeting, you receive a short written summary covering:
What looks strongWhat needs attentionAreas requiring judgementYour three priority actionsOpportunities beyond complianceIf we subsequently work together on a My Social Impact project, we’ll credit the £50 review fee against that work.
This is an impact-reporting readiness review.
It is focused on the impact and narrative aspects of SORP 2026. It is not a statutory audit, an audit opinion on the financial statements, a complete assessment of every accounting requirement in SORP, or certification by the Charity Commission or SORP-making body.
10Where next?
Support when it
genuinely helps.
SORP 2026 · Impact reporting