Impact Reporting Readiness (SORP 2026)
Scoring: Yes 2, Partly 1, No 0.
Reporting tier
Tier 1 - gross income ≤ £500,000
Tier 2 - £500,001 to £15,000,000
Tier 3 - gross income > £15,000,000
Tip: non-company charities with gross income ≤ £250,000 that use receipts and payments follow regulator rules, not SORP accruals.
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Indicative tool. Not audit or legal advice.