{"id":5855,"date":"2026-10-20T08:00:01","date_gmt":"2026-10-20T07:00:01","guid":{"rendered":"https:\/\/www.goodmanjones.com\/blog\/?p=5855"},"modified":"2026-10-19T19:33:18","modified_gmt":"2026-10-19T18:33:18","slug":"charity-reporting-thresholds-have-changed-have-you-considered-the-impact","status":"publish","type":"post","link":"https:\/\/www.goodmanjones.com\/blog\/charity-reporting-thresholds-have-changed-have-you-considered-the-impact\/","title":{"rendered":"Charity reporting thresholds have changed \u2013 have you considered the impact?"},"content":{"rendered":"<p>Two significant regulatory developments have altered the reporting landscape for registered charities and not-for-profit organisations. New charity law thresholds in England and Wales, together with increased company size thresholds under the Companies Act, mean that many organisations which previously sat close to audit or independent examination limits may now face different requirements.<\/p>\n<p>These changes are designed to reduce the administrative burden on smaller entities. However, the interaction between the two sets of rules, the introduction of new lease accounting under FRS 102 and SORP 2026, and differing thresholds across the UK create practical complexities that trustees and finance teams need to consider carefully.<\/p>\n<h2>Changes to charity thresholds in England and Wales<\/h2>\n<p>The new thresholds in England and Wales apply to financial years <u>ending on or after 30 September 2026<\/u>. For many charities this will be the first year in which the revised limits take effect.<\/p>\n<p>Key changes include:<\/p>\n<ul>\n<li>The receipts and payments accounting threshold has increased from \u00a3250,000 to \u00a3500,000 for eligible non-company charities. This gives a larger group of smaller charities the option of simpler cash-based accounts rather than full accruals accounts.<\/li>\n<li>The independent examination threshold has risen from \u00a325,000 to \u00a340,000. Charities with income between these levels that previously required an examination may no longer do so, unless their governing document or a funder requires one.<\/li>\n<li>The threshold at which a professionally qualified independent examiner is required has increased from \u00a3250,000 to \u00a3500,000.<\/li>\n<li>The charity audit threshold has increased from \u00a31 million to \u00a31.5 million of income. The asset-based audit threshold has also moved, from \u00a3250,000 income and \u00a33.26 million assets to \u00a3500,000 income and \u00a35 million assets.<\/li>\n<li>The group accounts threshold has increased from \u00a31 million to \u00a31.5 million.<\/li>\n<\/ul>\n<p>Notably, the Charity Commission registration threshold, the annual return threshold and the associated filing requirements remain unchanged. Organisations that previously filed an annual return will continue to do so.<\/p>\n<p>For charities that fall below the new audit threshold, the change may free up resources. An independent examination is typically less costly and less time-consuming than a full audit. However, some funders, banks or governing documents still require an audit regardless of the statutory position. Trustees should check these requirements before assuming that an examination will now suffice.<\/p>\n<h2>Companies Act size thresholds<\/h2>\n<p>Alongside the charity changes, new Companies Act size limits have been in effect for periods starting on or after 6 April 2025. These increase the turnover and balance sheet thresholds for micro, small and medium-sized entities. Company size is determined by meeting at least two of the three criteria.<\/p>\n<p>For small-sized companies the thresholds, and audit thus audit exemption, are now:<\/p>\n<ul>\n<li>Turnover: \u00a315 million (previously \u00a310million)<\/li>\n<li>Balance sheet total: \u00a37.5 million (previously \u00a35 million)<\/li>\n<li>Employees: <span style=\"text-decoration: line-through;\">2<\/span>50 (unchanged)<\/li>\n<\/ul>\n<p>For medium-sized companies the thresholds are now:<\/p>\n<ul>\n<li>Turnover: \u00a354 million (previously \u00a336 million)<\/li>\n<li>Balance sheet total: \u00a327 million (previously \u00a318 million)<\/li>\n<li>Employees: 250 (unchanged)<\/li>\n<\/ul>\n<p>Charitable companies must consider both the charity law thresholds and the Companies Act thresholds. A charitable company may, for example, fall outside the charity audit requirement but still meet the Companies Act criteria for a statutory audit, or vice versa. The interaction of the two regimes needs careful mapping for each organisation.<\/p>\n<p>Another important reminder is that the Companies Act thresholds are pro-rated where an accounting period is not 12 months \u2013 but the Charities Act thresholds apply for a reporting period, irrespective of length.<\/p>\n<h2>The impact of FRS 102 and SORP 2026<\/h2>\n<p>One area that charities should monitor closely is the balance sheet threshold. The new lease accounting requirements under FRS 102, reflected in SORP 2026, require many operating leases to be recognised on the balance sheet. For charities with significant property or equipment leases, this can produce a material increase in reported assets and liabilities.<\/p>\n<p>As a result, some organisations that previously sat comfortably below a company size limit may find themselves closer to, or above, the relevant balance sheet threshold once the new accounting treatment is applied. This is particularly relevant for charitable companies assessing whether they remain small or medium-sized under the Companies Act, and for charities close to the asset-based audit threshold.<\/p>\n<p>Trustees and finance teams should model the impact of bringing leases on-balance-sheet before the first reporting period under the new SORP. Early modelling reduces the risk of an unexpected change in reporting status and allows time to discuss implications with auditors or examiners.<\/p>\n<p>It is important to remember that the new tier reporting thresholds under SORP 2026 are disclosure thresholds only and do not impact audit \/ examination thresholds.<\/p>\n<h2>Cross-border considerations<\/h2>\n<p>There are also important cross-border implications. Scotland increased its charity audit threshold from \u00a3500,000 to \u00a31 million for accounting periods beginning on or after 1 January 2026. A charity registered in both England and Wales and Scotland will therefore need to consider multiple regulatory frameworks when determining its reporting obligations.<\/p>\n<p>In practice this means reviewing the requirements of each regulator separately and identifying the most demanding standard that applies \u2013 in practice, breaching the threshold under one piece of legislation means an audit is required even if exempt under other legislation.<\/p>\n<p>Dual-registered charities should document the basis on which they have concluded which set of thresholds governs their accounts and audit or examination status.<\/p>\n<h2>What trustees and finance teams should do now<\/h2>\n<p>The headline message is straightforward: do not assume that last year\u2019s reporting, independent examination or audit requirements still apply this year.<\/p>\n<p>Trustees, finance teams and advisers should:<\/p>\n<ul>\n<li>Confirm the charity\u2019s year-end date and identify which set of thresholds applies.<\/li>\n<li>Recalculate income and assets against both the previous and the new limits, including the effect of lease recognition.<\/li>\n<li>Review the governing document, funding agreements and any other external requirements that may impose a higher standard than the statutory minimum.<\/li>\n<li>For charitable companies, assess Companies Act size criteria as well as charity law thresholds.<\/li>\n<li>For dual-registered charities, map the requirements of each jurisdiction.<\/li>\n<li>Discuss the findings with the existing auditor or examiner, or with an adviser, in good time to plan the year-end process.<\/li>\n<\/ul>\n<p>The changes create an opportunity to reduce cost and administrative effort for some organisations. They also create a risk of non-compliance for those that do not review their position. Taking stock now, before your first affected year-end, is the most effective way to ensure the right reporting arrangements are in place.<\/p>\n<p>Emma Scott is a Manager at Goodman Jones and works with a range of charities and not-for-profit organisations. The firm advises on charity reporting, independent examination and audit, and can help trustees and finance teams assess the impact of the new thresholds.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Two significant regulatory developments have altered the reporting landscape for registered charities and not-for-profit organisations. New charity law thresholds in England and Wales, together with increased company size thresholds under the Companies Act, mean that many organisations which previously sat close to audit or independent examination limits may now face different requirements. These changes are [&hellip;]<\/p>\n","protected":false},"author":49,"featured_media":5858,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-5855","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Charity reporting thresholds have changed \u2013 have you considered the impact?<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.goodmanjones.com\/blog\/charity-reporting-thresholds-have-changed-have-you-considered-the-impact\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Charity reporting thresholds have changed \u2013 have you considered the impact?\" \/>\n<meta property=\"og:description\" content=\"Two significant regulatory developments have altered the reporting landscape for registered charities and not-for-profit organisations. 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