Free Tool · Accounting Without Borders

SORP 2026 Navigator

A guided compliance wizard for UK charities. Know exactly what the new Charities SORP means for your charity — section by section.

From 1 Jan 2026 All charity sizes FRS 102 aligned Free to use

SORP 2026

Select your charity’s tier

SORP 2026 uses a three-tier system based on gross annual income. Select your tier and we will tailor every section to what actually applies to your charity.

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Tier 1

Accruals accounts
Income up to £500k

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Tier 2

Income £500k
to £15 million

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Tier 3

Income over
£15 million

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Not sure

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all sections

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Section breakdown

Want help implementing these changes?

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⚠ Disclaimer

This Navigator is a free educational resource by Accounting Without Borders. It is a summary guide only and does not constitute professional accounting, legal or regulatory advice. Based on Charities SORP 2026 (effective for accounting periods starting on or after 1 January 2026). Always seek qualified professional advice before finalising your charity’s accounts. For the official document visit charitysorp.org.