How to Prepare Your Charity for SORP 2026
The Charities SORP is being updated. SORP 2026 introduces changes to how UK charities must present their annual accounts — revised tiering, updated disclosure requirements, and changes to the presentation of certain fund types.
For small UK charities, SORP 2026 is both a compliance requirement and an opportunity to review and improve financial reporting practices.
What Is Changing Under SORP 2026
Revised tiering. Updated income thresholds determine what level of disclosure a charity must provide. Some charities may find themselves in a different tier under the new framework.
Updated disclosure requirements. Certain disclosures that were previously recommended become mandatory — particularly around governance, risk management, and fund management.
Changes to fund presentation. How certain fund types are presented in the SOFA and balance sheet is being updated to improve clarity for non-finance readers.
Updated narrative guidance. Expectations for the trustees' annual report are evolving under SORP 2026.
What Small Charities Need to Do to Prepare
Identify your tier under SORP 2026. Review your current accounts against updated requirements. Update your accounts templates. Speak to your independent examiner or auditor. Review your fund tracking to ensure it aligns with the new presentation requirements.
How Fyntel Supports the SORP 2026 Transition
Fyntel is built to reflect the SORP 2026 framework from launch. Charities using Fyntel will automatically produce accounts that follow the updated structure — without needing to update their own templates or manually apply new disclosure requirements.
Fyntel is currently accepting waitlist registrations at fyntel.co.uk.
Fyntel is a SORP-compliant management accounts and reporting tool for small UK charities. Join the waitlist at fyntel.co.uk.