Charity Financial Statements - Key Changes in SORP 2026

Introduction

Charities SORP 2026 introduces some significant changes to the accounting and reporting requirements for charities preparing accruals-based accounts. The new requirements apply to periods commencing on or after 1 January 2026 and whilst some of the changes are derived directly from updates to FRS 102, there are also changes that are specific to charities and the SORP.

This webinar provides an overview of the key changes and uses example to show how the financial statements of charities will be affected. It is aimed at partners, managers and staff in accounting firms who prepare charity financial statements and charity staff or trustees involved finance and statutory reporting.

What You Will Learn

This webinar will cover the following:

• Key developments in Charities SORP 2026 including:
• Tiered reporting
• Trustees annual report requirements
• Reserves policy
• Lease accounting
• Income
• Changes to charity size thresholds

This pre-recorded webinar will be available to view from Friday 30th January 2026

Alternatively, you can gain access to this webinar and 2,100+ others via the MBL Webinar Subscription. Please email webinarsubscription@mblseminars.com for more details.