UNW Charity Briefing: Charity SORP update

20 Nov 2025

Join us for our latest Charity Briefing.

Date: Thursday 20th November 2025
Timings: Registration from 9:30am for 10:00am start/closing at
11:00am (approx.)
Venue: UNW, Citygate, St James’ Boulevard, Newcastle upon
Tyne, NE1 4JE

Join us as we run through the key changes in the new Charity SORP (‘Statement of Recommended Practice’), which takes effect for accounting periods starting on or after 1 January 2026.

The updated SORP was published on 31st October and reflects amendments to FRS102 relating to lease accounting and income recognition, as well as some further amendments and clarification following sector wide consultation over the last couple of years.

These include 3 tier reporting requirements within the Trustees Annual Report dependent upon income, and clarification around application in other areas.

The most significant changes, over and above those driven from FRS102, include sustainability reporting, the use of volunteers, impact reporting and policies on legacy recognition within the Trustees Annual Report, and further guidance on heritage assets, social investments, total returns on investments and reserves.

If you think any of the above sounds like it might impact you, then please do join us to find out more.

To register your place, please complete the online form below, or email events@unw.co.uk for further information.

Register your interest in attending our next Charity Briefing by completing this form:

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