Must
Required.Where SORP says something MUST be done, we make that clear.
A clearer starting pointAre you
Are you
SORP ready?
A free SORP 2026 readiness review.
Know where your reporting stands.
See what comes next.
Start with your latest published Trustees’ Annual Report and accounts. Add what has changed today. Receive a personalised report with strengths, gaps and priorities.
No card. No surprise paywall.Your starting point, current-readiness review and personalised report are free. Professional My Social Impact support is optional afterwards.
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.
02Specialist guidance. Relevant answers.
A review shaped
around your organisation.
My Social Impact Intelligence brings together SORP 2026 and your charity’s published evidence.
The Quick Review gives a historical starting point. Your current answers and comments add what the published information cannot tell us.
Where there is a clear answer, we make it clear. Where human judgement matters, we say so.
03What you’ll get — all free
Your evidence.
Your current view.
Your next steps.
- 01
Your SORP starting point
We review your latest published Trustees’ Annual Report and accounts against SORP 2026 to give you a historical published starting point.
- 02
Your current readiness
Review the assessment and add what has changed: your current answers, comments and knowledge.
- 03
Your personalised report
Bring the published starting point together with your current self-reported position to see strengths, gaps and priorities.
Use the results yourself, or choose an optional professional review with My Social Impact afterwards.
Start the free review →04Plain English, precise meaning
What do you actually
need to do?
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
Does SORP 2026
apply to me?
Generally, SORP applies to UK charities preparing accruals accounts.
You should not need to be an accountant to work out where to begin.
Income and costs are recognised when earned or incurred, rather than simply when cash moves.
A simpler cash-based approach recording money received and paid.
SORP does not apply to receipts-and-payments accounts.That’s completely fine. The assessment is designed to help work this out rather than assuming you already know the accounting terminology.
Some smaller non-company charities and CIOs may be eligible to use receipts & payments accounts.
Charitable companies prepare accruals accounts.Eligibility thresholds and legal forms differ, so the assessment asks enough information to help establish what is likely to apply.
Charitable company ≠ CIC
A Community Interest Company is a company with a community purpose, but it is not automatically a charity.
Charities SORP therefore does not apply simply because an organisation is a CIC.
You are still welcome to use the assessment.The underlying questions about purpose, evidence, outcomes, impact, learning and reporting may still be useful.
You’re still welcome.
SORP 2026 may not apply to you.
But if you are an NGO, non-profit, social enterprise or other purpose-led organisation, you are welcome to use the tool anyway.
We care much more about helping organisations understand and improve impact than policing compliance.SORP tiers
Requirements depend partly on annual gross income.
06Beyond compliance
SORP is the requirement.
Better impact is the opportunity.
SORP 2026 raises the bar for impact reporting. It gives charities another reason to understand what they are trying to change, collect useful evidence, review performance, learn, improve and explain their impact credibly.
The point is not simply to write a better annual report. It is to make impact part of how the charity is actually managed.
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:
TrusteesFundersCommissionersDonorsPartners07The 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 your free report shows
A clear picture.
Useful next steps.
Your personalised report brings together the published starting point and your current self-reported view, keeping the distinction clear. The preview below is illustrative.
Your SORP 2026
Current readiness
ADDITIONAL SORP CHECKSSeparate status checks · not a fifth scored area
01What looks strong02What needs attention03MUST requirements to address04SHOULD opportunities05MAY options06Areas requiring judgement
Illustrative front-end preview · not an assessment resultA starting point you can use
Turn your review into priorities.
Use your report with colleagues or trustees, or as the starting point for a professional review.09Optional afterwards
Want to talk
it through?
Your review and personalised report are completely free. Professional My Social Impact support is a separate, optional next step.
10 minutes · no pre-read
Free30 minutes · preparation included
£5060 minutes · preparation and one wider-evidence source
£100For a paid review, we read your completed assessment and comments beforehand, then work through the gaps, judgement areas and priorities with you.
The £100 session also includes a light-touch review of one Impact Report or key wider-evidence source supplied before the meeting.
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
A practical discussion about:
What looks strongWhat needs attentionAreas requiring judgementYour priority actionsOpportunities beyond complianceIf the session leads directly to a larger My Social Impact engagement, we can credit the session fee against that work.
Start the free review →Secure payment for the optional review appears only after your free assessment and personalised report are complete.
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 · Free SORP readiness report