Telling your charity’s story: Meeting SORP 2026 reporting standards

The Charities SORP 2026, published on 31 October 2025, represents a major overhaul in charity financial and narrative reporting.

It takes effect for accounting periods beginning on or after 1 January 2026.

Impact reporting is now mandatory

Impact reporting is now a ‘must’ for all charities following the SORP and is now a major focus of a charity’s accountability in the annual report and accounts. It moves beyond just listing activities to demonstrating the difference they made.

Charities should explain, with background information, their influence on beneficiaries and (effectively) on wider society. The narrative of the report should link activities to outcomes and, as far as possible, include performance indicators.

The wording in the SORP says:

‘The report must contain a summary of the main achievements of the charity. To assist with this, the following questions should be considered by trustees in preparing their report:

• In what way has the charity’s work made a difference to the circumstances of its beneficiaries?
• Has the charity’s work provided any wider benefits to society as a whole?’

For some charities these requirements have already been met for years. For others this will require a change in mindset and, to an extent, some data collection.

The first point to make is that there is no ‘right way’ (or ‘wrong way’) to do this. The aim is to go beyond listing activities to identify ‘what is the aim?’, and from that determine ‘what is success?’.

The second point is that, for many churches or mission ministries, there is a significant difference between ‘sowing’ and ‘reaping’. To continue the analogy, the way ‘the harvest’ is viewed can validly be very different from one organisation to another. The main point is not simply to say ‘we can’t see the harvest’ but to help explain (often to the uninitiated) why what you are doing really does make a difference.

There are very obvious numerical facts, such as the number of attendees at events (for example, the average Sunday church service), but that in itself may not be what you want to report. The result of that attendance makes much more interesting reading. 

Some results may be social (for example, the number of people who have widened their volunteering roles in the community or engaged with helping neighbours). Some may be personal spirituality (examples include, regularly studying the bible or praying for others). Others possibly around mental health (for example, someone becoming more peaceful, more able to cope with circumstances or have better relationships with family, friends or neighbours).

Don’t forget a personal story can say much more than simple data. The SORP acknowledges this, saying:

 ‘Other relevant information can also be included to help users of the report to understand the charity’s achievements. Use of …. beneficiary and volunteer testimonials may help communicate this information to users.’ 

Leaders and trustees may well want to think about how best to collect this in anticipation of their report. It may also help them to consider what is behind the activities they are planning!

Charities with income above £500,000 (known as tiers 2 & 3) must also include detailed narrative on both positive and negative factors affecting achievements, with the largest (those with income over £15 million pa) having more detailed narratives on the outcomes achieved.

What are you planning and why?

The SORP makes this comment:

‘To help charities meet the requirements in this area, the following questions must be considered by trustees in preparing their report, recognising that other information can also be included to help users of the report understand what the charity is doing. Trustees must provide answers to the following questions:

• What aims and objectives have trustees set for the charity this reporting period and how has the charity performed against the stated aims and objectives?
• What significant activities does the charity undertake (including its main programmes, projects or services provided) and how do these contribute to the achievement of the charity’s stated aims and objectives?
• What are the changes or differences the charity seeks to make through its activities?
• What are the charity’s strategies for achieving its stated aims and objectives?
What criteria or measures does the charity use to assess success in the reporting period?’

The aim is not to turn the church or charity leaders and trustees into pointless data collectors. Instead, putting this into words can help leaders focus on why something is done beyond the fact that it always has been.

A personal comment from the writer, is that this also helps explain to supporters or church members and others why the spending budget is what it is. Secondly, from that, how their support in money and time really does mean they are helping to change the world as ‘partners in the Gospel’. 

Is this all about bigging ourselves up?

No, it is not. There are no ‘brownie points’ for self-congratulation but we may think it is obvious how and why we are making a difference. To many both ‘outside’ (and sometimes ‘inside’!) the ministry, that may not be the case at all.

The SORP puts it this way: 

‘The report is an opportunity to reflect on the period and tell the charity’s story, acknowledging both successes, failures and learnings. It should help the user to understand where the charity’s money has come from and how and why the money has been spent in the way it has; to assess the charity’s progress against its objectives and to understand its plans in relation to its purposes.’

One of the issues faced by Christian charities, including churches, is that at times there can be a lot of ‘sowing’ and only limited apparent ‘harvest’. The impact can appear insignificant in comparison to the cost. History (and the bible) shows that this is part of the work of sowing, and the harvest depends on factors we do not control. It is OK to make that point!

What about larger charities (those with income over £500,000 pa)? 

The SORP states

‘Charities meeting tier 2 and tier 3 requirements must provide the user with a more detailed understanding of their short term and longer term aims and objectives and how those in the short term relate to those in the longer term. When explaining activities, it is important for the user to understand their scale and the resources used in their delivery; for example, it may be helpful to provide details of the amount spent on, or the number of staff engaged in, undertaking a particular activity.’

For churches and many ministry charities in tier 2 (income above £500,000 but below £15 million) they may have difficulty in closely defining cost allocations, especially when a few staff are working on all the aims (for example, the key pastoral staff of a church). The proportion of overall time between different aspects (for example, teaching, church and community pastoring, other specific ministries) can be estimated and used. (NB: accountants may love timesheets, but they shouldn’t be needed for this reason!)

Conclusion

The changes in the SORP requirements are helpful prompts to Christian ministries to look again at what they do. Don’t think of it as another regulatory requirement, but rather an opportunity to focus on what you want to achieve, explain what you do and why, and then to tell your story in a way that reflects the truths and impact of the gospel in your community.

Further reading

An example annual report: Example trustees annual report of church ministry impact

A real-life 'Christmas Impact Booklet' from Rise:61

Join our next lunchtime dial in

Our Lunchtime Dial-In is a free lunch-time webinar, where in-house experts and special guests unpack the topics that are relevant to churches and Christian charities.

In these calls, we'll discuss the latest developments in the charity world as they relate to churches and Christian charities, and will also cover relevant technical topics and useful reminders.

Sign up to Lunchtime Dial-Ins