Trustee reporting changes under SORP 2026
SORP 2026 brings significant changes to trustees’ annual reports, with a new three-tier reporting framework and greater emphasis on explaining the difference your charity makes, how it manages its resources and what it plans to do next.
Join Audit Partner, Katherine Wilkes and Audit Director, Dougal Howard, both charity sector experts, as they explain the key changes and what they mean for your charity. Whether you already know your reporting tier or are still working out where you fit, the session will help you understand the requirements relevant to you.
Drawing on practical examples, Katherine and Dougal will explore how to bring your charity’s activities, impact and finances together in a clear and connected report. You’ll leave with a better understanding of what to review and how to prepare, with time to put your questions to the panel.
We will cover
- The new three-tier reporting framework and how requirements differ by charity size
- Impact reporting and how to explain the difference your charity’s work makes
- Reporting on environmental, social and governance matters
- Reserves reporting, including your policy, year-end position and any action needed
- Recognising the contribution of volunteers
- Explaining future plans and connecting them to reserves and financial sustainability
- Additional narrative on legacies for Tier 2 and Tier 3 charities
- Bringing the trustees’ annual report and financial statements together to tell a consistent story
Date: Monday 14th December, 2026
Time: 1:00pm - 1:45pm
Registration is required by using the button below. After registering, you will receive a confirmation email containing information about how to join the webinar.
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Speakers:
Katherine Wilkes
Partner, Audit and Assurance
Katherine is a Chartered Accountant. She trained with a firm in Tunbridge Wells before spending time in industry. Katherine returned to practice in 2003 and has spent a large portion of her career with a big four firm, KPMG, where she gained extensive accounts and audit experience in both the commercial and charitable sectors.
She specialises in charity and academy audits, and her diverse charity portfolio includes many Oxford colleges through to small local charities. Katherine’s portfolio also includes multiple international groups and companies in the technology, software, manufacturing and distribution sectors.
Katherine is a Trustee and Chair of the Finance Committee for the Oxford Playhouse, Chair of Cold Ash Brass, where she also enjoys performing, is a Scouting volunteer, and has previously spent five years as a local special school governor.
Dougal Howard
Director, Audit
Dougal is an Director specialising in audit and assurance services for charities and not-for-profit organisations, supporting a diverse range of social purpose organisations across the sector.
Dougal joined Gravita Godfrey Wilson in 2023 as an Audit Manager, bringing with him extensive experience gained at charity specialist Sayer Vincent LLP in London, where he trained and qualified as a Chartered Accountant. During his time there, he worked with a broad range of charities and social purpose organisations, including grant-making trusts and foundations, health and social care charities, law centres and arts organisations.
He holds a Practising Certificate and Responsible Individual status from the ICAEW and leads audits and independent examinations for a similarly diverse portfolio of clients. Known for his collaborative and practical approach, Dougal works closely with organisations to help them meet their reporting obligations and strengthen their financial governance.
Before embarking on a career in accountancy, Dougal completed a Master’s degree in Chemistry followed by a PhD in Materials Chemistry at University College London, bringing an analytical and problem-solving mindset to his work with clients.
Outside of work, Dougal is a keen musician, baker and walker.
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