Charity Accountants UK —
SORP, Funds and Reporting Done Properly
Accounting and reporting support for charities and non-profits, including SORP accounts, restricted funds, annual returns, independent examination coordination, VAT and trading subsidiaries.
Move the Sector Work Forward with Britvex
Existing Britvex Client
Upload accounting, payroll and tax records through the main Britvex client portal.
Open client portal →Need a New UK Company?
If a trading subsidiary or other company is required, start the company formation journey online.
Open service route →Need Scope First?
Tell Britvex about the sector, legal structure, funding or VAT issues before the service is scoped.
Contact Britvex →Non-Profits & Charities
Charity accounting is driven by legal form, income, assets, governing documents and the restrictions attached to funds. A charitable company, CIO and unincorporated charity can have different reporting routes.
SORP 2026 applies to relevant charity accounting periods beginning on or after 1 January 2026. Charity Commission accounting thresholds also changed for financial years ending on or after 30 September 2026.
For those later year ends, independent examination generally starts above £40,000 income, the professionally-qualified examiner threshold moves above £500,000, and the main audit threshold rises to more than £1.5 million income, with a separate asset/income test.
Registered charities must also meet annual-return and filing requirements, with the annual return generally due within 10 months of the financial year end.
Typical Scope
- ✓Charity bookkeeping
- ✓Fund accounting
- ✓Restricted/unrestricted fund tracking
- ✓SORP 2026 accounts
- ✓Trustees’ Annual Report support
- ✓Charity Commission annual-return support
- ✓Independent-examination preparation
- ✓Audit-readiness support
- ✓VAT review
- ✓Gift Aid accounting support
- ✓Trading-subsidiary accounting
- ✓Payroll and PAYE
- ✓Management/trustee reporting
A Connected Accounting & Tax Workflow
Confirm charity structure
Identify charitable company, CIO, trust, association or other form and the governing document.
Map funds and activities
Separate restricted, unrestricted, designated and trading activities.
Apply the right reporting framework
Use SORP and the accounting/examination/audit thresholds applicable to the financial year.
Complete regulatory filings
Coordinate accounts, trustees reporting and Charity Commission/Companies House submissions where applicable.
The Issues That Actually Matter
Current framework
SORP 2026 applies to relevant charity accounting periods beginning on or after 1 January 2026.
Examination threshold
For financial years ending on or after 30 September 2026, the general independent-examination threshold increases to income above £40,000.
Annual return
Registered charities generally submit the annual return within 10 months of the financial year end.
Non-Profits & Charities — Common Questions
What is SORP 2026?
It is the current Charity SORP framework applying to relevant accounting periods beginning on or after 1 January 2026.
When does a charity need an independent examination?
For financial years ending on or after 30 September 2026, the general threshold begins above £40,000 income, subject to the charity’s form, governing document and other requirements.
When does a charity need an audit?
For financial years ending on or after 30 September 2026, the main statutory threshold is more than £1.5 million income, with an additional income/assets test and other possible audit triggers.
When is the Charity Commission annual return due?
Generally within 10 months of the end of the charity’s financial year.
Can charities reclaim all VAT?
No. VAT recovery depends on the charity’s taxable, exempt and non-business activities and any specific reliefs.
Keep Charity Reporting Transparent and Current
Connect fund accounting, SORP, annual returns and trustee reporting through Britvex.