UNW Charity Bulletin Summer 2025

Insight /  17 July 2025

As the summer holidays approach, we thought we would highlight a couple of recent publications to be aware of and look forward to changes coming down the line in the Autumn.

The long awaited new Charity SORP exposure draft, incorporating the changes within FRS102 issued last year, was published in March, and so we gathered a few people together in May to discuss some of the changes and used that to feed into a response to the consultation. The final version is expected in the Autumn, but I have summarised the likely changes and signposted you to further reading where you think you may be impacted. Do please get in touch if you have any questions.

In addition, since our last bulletin, the Charity Investment Governance Principles have been published, so we asked Jeffrey Ball from RBC Brewin Dolphin for a summary.

I would also like to introduce Caroline Jackson, who joined our tax team earlier this year. Caroline brings with her a wealth of experience in charity tax and has put together a few tax related reminders for you.

Finally, in terms of future events, we will be highlighting sustainability in our next briefing just after the summer break – which is topical given the forthcoming proposals in the reporting space so read on to find out more…

Enjoy your summer break and I hope to see many of you at the next event in September.

Take care,

Anne

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