{"id":4431,"date":"2025-07-09T13:58:26","date_gmt":"2025-07-09T13:58:26","guid":{"rendered":"https:\/\/expenseplus.co.uk\/blog\/?p=4431"},"modified":"2026-02-10T15:40:36","modified_gmt":"2026-02-10T15:40:36","slug":"what-is-the-charities-sorp-and-how-does-it-affect-my-church-or-charity","status":"publish","type":"post","link":"https:\/\/expenseplus.co.uk\/fund-accounting\/what-is-the-charities-sorp-and-how-does-it-affect-my-church-or-charity\/","title":{"rendered":"What is the Charities SORP and how does it affect my church or charity?"},"content":{"rendered":"\n<p class=\"has-text-align-left has-white-background-color has-background\">The Charities Statement of Recommended Practice (<a href=\"https:\/\/www.charitysorp.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">SORP<\/a>) outlines the standards, rules, and guidance for churches and charities in the United Kingdom and the Republic of Ireland preparing accounts on an <a href=\"https:\/\/expenseplus.co.uk\/blog\/receipts-and-payments-vs-accruals-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">accruals basis<\/a>. This includes all charitable companies.<\/p>\n\n\n\n<p class=\"has-background\" style=\"background:linear-gradient(135deg,rgb(238,238,238) 100%,rgb(169,184,195) 100%)\">Charities with an income of less than \u00a3250k* per year are typically able to create accounts on a\u00a0<a href=\"https:\/\/expenseplus.co.uk\/blog\/receipts-and-payments-vs-accruals-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Receipts and Payments basis<\/strong><\/a>\u00a0(also known as cash accounting), rather than on an accruals basis. Where this is the case, you do not need to follow the Charities SORP and can create simpler Receipts and Payments\u00a0<a href=\"https:\/\/expenseplus.co.uk\/blog\/receipts-payments-year-end-accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><u><strong>year-end accounts<\/strong><\/u><\/a>. *<em><em>The <a href=\"https:\/\/expenseplus.co.uk\/fund-accounting\/independent-examination-of-charity-accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>reporting threshold will be increasing<\/strong><\/a> to \u00a3500,000 for financial years ending on or after 30th Sept 2026<\/em><\/em>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-the-charities-sorp\">What is the Charities SORP?<\/h2>\n\n\n\n<p>In this video, Tim Wyatt, from&nbsp;<a href=\"http:\/\/www.wyattandco.net\/\" target=\"_blank\" rel=\"noreferrer noopener\">Wyatt &amp; Co Chartered Accountants<\/a>, explains more about the Charities SORP:<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe loading=\"lazy\" title=\"Essentials of Fund Accounting - What is Charities SORP and why is it important?\" width=\"1170\" height=\"658\" src=\"https:\/\/www.youtube.com\/embed\/yXFMjAwrY8E?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<p>The current version at time of writing is the 2nd edition, effective from January 2019 and published in October 2019. You can access the <a href=\"https:\/\/www.gov.uk\/government\/publications\/charities-sorp-2005\" target=\"_blank\" rel=\"noreferrer noopener\">full document here<\/a>. <\/p>\n\n\n\n<p>The <a href=\"https:\/\/www.gov.uk\/guidance\/changes-to-charity-accounting-and-reporting#changes-to-the-charities-sorp-new-rules-for-charities-preparing-accruals-accounts\" target=\"_blank\" rel=\"noreferrer noopener\">updated version<\/a>, the Charities SORP 2026, will apply to accounting periods starting on or after 1 January 2026. You can view an <a href=\"https:\/\/www.charitysorp.org\/\" target=\"_blank\" rel=\"noreferrer noopener\">summary of the changes <\/a>in the updated SORP here.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-is-included-in-the-sorp\">What is included in the SORP?<\/h2>\n\n\n\n<p>The Charities SORP is a substantial document including details on:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>How to structure accounts that meet the requirements of fund accounting<\/li>\n\n\n\n<li>How to account for different transactions (e.g., understanding the income recognition principles, or when you can class an incoming transaction as negative expenditure)<\/li>\n\n\n\n<li>Different <a href=\"https:\/\/expenseplus.co.uk\/blog\/understanding-key-charity-financial-reports\/\" target=\"_blank\" rel=\"noreferrer noopener\">Balance Sheet items<\/a> (such as cash,<a href=\"https:\/\/expenseplus.co.uk\/blog\/what-are-creditors-and-debtors\/\" target=\"_blank\" rel=\"noreferrer noopener\"> debtors and creditors<\/a>, <a href=\"https:\/\/expenseplus.co.uk\/fund-accounting\/fixed-assets-charity-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">fixed assets<\/a>, etc.)<\/li>\n\n\n\n<li>How to present year-end financial statements (<a href=\"https:\/\/expenseplus.co.uk\/fund-accounting\/what-is-the-sofa-report-in-charity-accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\">SOFA<\/a>, <a href=\"https:\/\/expenseplus.co.uk\/blog\/understanding-key-charity-financial-reports\/\" target=\"_blank\" rel=\"noreferrer noopener\">Balance Sheet<\/a>, Cash Flow Statement*)<\/li>\n\n\n\n<li>Additional notes and <a href=\"https:\/\/expenseplus.co.uk\/blog\/what-is-a-conflict-of-interest-examples-and-guidance-for-churches-and-charities\/\" target=\"_blank\" rel=\"noreferrer noopener\">disclosures<\/a> year-end accounts need to include (e.g. trustee expenses, <a href=\"https:\/\/www.wyattandco.net\/post\/related-parties-understanding-related-parties-transactions-in-charity-accounts\" target=\"_blank\" rel=\"noreferrer noopener\">related party transactions<\/a>, operating leases)<\/li>\n\n\n\n<li>What your Trustees Annual Report should cover<\/li>\n<\/ul>\n\n\n\n<p><em>*Organisations with an income of less than \u00a3500k don\u2019t need to include a Cash Flow Statement<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-do-i-need-to-read-the-whole-charities-sorp-document\">Do I need to read the whole Charities SORP document?<\/h2>\n\n\n\n<p>The person preparing your accounts in addition to your Independent Examiner or Auditor should have a sound understanding of the SORP. Generally, it\u2019s not necessary for administrators and bookkeepers to have read the whole document. But you may wish to have it to hand to refer to when needed.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-what-should-we-do-if-our-previous-year-end-accounts-haven-t-followed-the-sorp\">What should we do if our previous year-end accounts haven\u2019t followed the SORP?<\/h2>\n\n\n\n<p>Firstly, remember that your accounts only need to follow the SORP if you prepare them on an <a href=\"https:\/\/expenseplus.co.uk\/blog\/receipts-and-payments-vs-accruals-accounting\/\" target=\"_blank\" rel=\"noreferrer noopener\">accruals basis<\/a>.<\/p>\n\n\n\n<p>Secondly, remember not all areas of the SORP apply to all charities. For example, if your income is below \u00a3500k, you don\u2019t need to include a statement of cash flow in your year-end accounts.<\/p>\n\n\n\n<p>If you believe there have been errors or omissions in your previous years\u2019 accounts, contact your Independent Examiner or Auditor. Also, you may need to include extra disclosures and\/or restate prior year figures in your next statutory accounts.<\/p>\n\n\n\n<p>Finally, it\u2019s important to have an Independent Examiner who understands <a href=\"https:\/\/expenseplus.co.uk\/blog\/what-is-fund-accounting-uk-charities\/\" target=\"_blank\" rel=\"noreferrer noopener\">fund accounting<\/a>, which is different to business accounting.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-how-can-expenseplus-help-me-comply-with-the-charities-sorp\">How can ExpensePlus help me comply with the Charities SORP?<\/h2>\n\n\n\n<p>Unlike other accounting packages, <a href=\"https:\/\/expenseplus.co.uk\/\" target=\"_blank\" rel=\"noreferrer noopener\">ExpensePlus<\/a> is built with fund accounting at its core.<\/p>\n\n\n\n<p>It keeps your accounting records SORP-compliant and easy to understand and dissect as needed.<\/p>\n\n\n\n<p>For example, amongst the many reports available in ExpensePlus, you\u2019ll find the main financial statements you need to comply with the Charities SORP in the correct formats ready to download to PDF or CSV.<\/p>\n\n\n\n<p>The software has an inbuilt <a href=\"https:\/\/support.expenseplus.co.uk\/article\/21-creating-end-of-year-accounts-accruals\" target=\"_blank\" rel=\"noreferrer noopener\">year-end template<\/a> and checklist that you can complete with <a href=\"https:\/\/expenseplus.co.uk\/fund-accounting\/how-to-create-accruals-based-year-end-accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\">guidance<\/a> for preparing your year-end accounts.<\/p>\n\n\n\n<p>In ExpensePlus, automated warning messages will alert you when you&#8217;re about to do something not typically allowed, for example, transfer money out of a restricted fund.<\/p>\n\n\n\n<p>We publish regular <a href=\"https:\/\/expenseplus.co.uk\/fund-accounting\/how-to-create-accruals-based-year-end-accounts\/\" target=\"_blank\" rel=\"noreferrer noopener\">blog articles<\/a> to help you understand fund accounting and offer excellent free <a href=\"https:\/\/expenseplus.co.uk\/lunch-learn\" target=\"_blank\" rel=\"noreferrer noopener\">training sessions<\/a>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"h-where-can-i-find-out-more-about-the-charities-sorp\">Where can I find out more about the Charities SORP?<\/h2>\n\n\n\n<p>If you have queries regarding the SORP and its specific application to your organisation and your accounts, you should contact your Independent Examiner or Auditor.<\/p>\n\n\n\n<p>Lastly, the Institute of Chartered Accountants in England and Wales ICAEW have <a href=\"https:\/\/www.icaew.com\/technical\/corporate-reporting\/accounting-for-specific-sectors\/charities-sorp#\" target=\"_blank\" rel=\"noreferrer noopener\">further resources relating to the SORP<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"401\" src=\"https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15.png\" alt=\"A person using ExpensePlus, a fund accounting software package on a laptop.\" class=\"wp-image-3143\" srcset=\"https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15.png 1024w, https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15-300x117.png 300w, https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15-768x301.png 768w, https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15-370x145.png 370w, https:\/\/expenseplus.co.uk\/fund-accounting\/wp-content\/uploads\/2022\/10\/image-15-760x298.png 760w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Charities Statement of Recommend Practice (SORP) outlines the standards, rules, and guidance for charities preparing accounts on an accruals basis.<\/p>\n","protected":false},"author":1,"featured_media":4432,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[35],"tags":[],"class_list":["post-4431","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-fund-accounting"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.2 (Yoast SEO v27.2) - 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