THE CHARITIES SORP 2026: WHAT IT MEANS FOR THE USE OF CHARITY  ACCOUNTS IN GRANTMAKING DECISIONS

The Charities SORP is the framework that determines how all but the smallest charities must present their Annual Reports and Accounts (UK-wide).  A new version of the SORP is due to take effect from 1 April 2026. 

A draft of the new SORP is due to be published for comment in March 2025 and SGM is inviting members who make use of charity accounts in grantmaking decisions to a workshop to explore the changes, and possibly to respond to the consultation before the new SORP is finalised.