Milsted Langdon Weighs In on SORP 2026 for Smaller Charities

No.20 member Milsted Langdon has published a considered guide to SORP 2026, the new three-tier charity reporting framework taking effect for year ends on or after 30 September. Its headline change is a doubling of the accruals-accounts threshold from £250,000 to £500,000 of gross income, alongside higher audit and independent-examination thresholds.

The firm's counsel to trustees is characteristically measured: the wider threshold offers smaller charities a genuine choice, but the right approach still depends on funders, growth plans and how trustees actually use their financial information. The full guide is on the Milsted Langdon website.