Are you SORP ready?

Impact and sustainability reporting aspects of SORP 2026, focused on Module 1 — the Trustees’ Annual Report. We distinguish published evidence from your current, self-reported position.

What it does not cover

This is not a full SORP compliance review, statutory audit, audit opinion, assessment of every accounting requirement, or certification by a regulator or the SORP-making body.

MUST · Required

A requirement where it applies to your charity.

SHOULD · Recommended

A recommendation intended to advance good reporting practice.

MAY · Optional

A choice about adopting an approach, treatment or disclosure.

MSI’s evidence judgements are labelled separately. “Judgement” is not an official fourth SORP term.

SORP generally applies to UK charities preparing accruals accounts, not receipts-and-payments accounts. Legal form and jurisdiction matter; a CIC is not automatically a charity.

SORP 2026 applies to reporting periods beginning on or after 1 January 2026. Requirements depend partly on annual gross income:

Tier 1

Up to £500,000.

Tier 2

Over £500,000 and up to £15 million.

Tier 3

Over £15 million.

Unsure? The review helps establish your public reporting context. Where income is provisional, we explain what a tier change would mean. Organisations outside SORP can still find the impact questions useful.

The Historical Snapshot maps exact published evidence to applicable SORP requirements and a defined assessment rubric. Reporting Strength reflects that evidence; it is not proof of the charity’s real-world effectiveness.

Your 19 answers and comments add your current position. The personalised report keeps THEN and NOW distinct and explains the evidence, reasoning and result behind each conclusion.

Requirements are tier-aware. MUST, SHOULD and MAY retain their SORP meanings; MSI methodology and human judgement are identified separately.

Read the full methodology in the review introduction →

Read the authoritative SORP 2026 source ↗

We believe social impact should be taken as seriously as financial performance. Better reporting grows from better evidence, learning and decisions throughout the year.

Get ready → Get better → Get excellent

Start with SORP readiness. Strengthen measurement, data and learning. Then embed impact in how your organisation is managed.

Social Impact Excellence

Purpose

Be clear about the change you exist to create.

Leadership

Make impact part of governance and decisions.

Data

Gather useful evidence and measure what matters.

Delivery

Use learning to improve programmes and services.

Communication

Explain your impact clearly and credibly.

Your assessment and personalised report are free. Afterwards, you can choose to discuss them with Marcus.

10-minute initial conversation · Free

Discuss whether further help would be useful.

30-minute review · £50

Review the findings and agree practical priorities.

60-minute review · £100

A wider discussion, including a light-touch review of one Impact Report or key wider-evidence source supplied beforehand.

Implementation support · From £250

Practical help where appropriate, agreed through a human conversation.

The assessment does not prescribe consultancy. Marcus discusses what help, if any, you need. Paid booking remains optional after the free report.

If a review leads directly to a larger MSI engagement, its fee can be credited against that work. If cost is a barrier, contact Marcus.

Is there a paywall for my report?

No. The assessment and personalised report are free, with no card and no obligation to buy support.

Why answer questions after you have read our report?

A published report is historical evidence. Your answers explain what has changed, what exists elsewhere and what is still being developed.

What if our latest report cannot be found?

The review provides a report-recovery step so you can help supply the correct published report. Missing evidence is not proof that your charity does no impact work.

Does a strong result certify compliance or impact?

No. It describes the reporting evidence and your current readiness within this review’s scope. It is neither full SORP certification nor independent verification of your impact.