SORP 2026: Trustees annual report tier 1 – a short video guide

Published by Lucy Hammond on 3 August 2026

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SORP 2026 introduces significant changes to the trustees’ annual report for charities, applying to accounting periods commencing on or after 1 January 2026.

This guide provides a high-level overview of the key updates charities need to be aware of, including the new tiered disclosure requirements, changes to impact reporting, reserves disclosures, and what trustees should consider when preparing their next annual report.

If you have any questions about the topics covered on this short guide, or would like further assistance, please contact us today.

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