{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Charity SORP 2026: What does it mean for smaller charities?","description":"In this episode, Giles Kerkham is joined by Lee Robinson to explore the key changes affecting tier one charities with income below \u00a3500,000. They focus on what trustees need to know about the annual report, including impact reporting, reserves, future plans, volunteers and the importance of linking the narrative to the financial statements. They also discuss the new reporting requirements that smaller charities may not have faced before, where trustees should exercise judgement, and why simply rolling forward last year\u2019s report may no longer be enough. A practical guide to making your trustees\u2019 annual report clearer, more useful and ready for SORP 2026.  GET IN TOUCH!  If you have any questions about today\u2019s episode or would like us to get in touch, email us at  marketing@larking-gowen.co.uk  or visit  larking-gowen.co.uk For further information on today\u2019s topic, and how we can help support you and your organisation,  click here  We'd also love it if you could rate us 5 STARS on Apple Podcasts or Spotify, or \u2018Like\u2019 us on YouTube; this really helps people find us!  You can find more episodes from this series on our website, click here. \u00a9 Larking Gowen LLP  This presentation is designed for the information of viewers. Whilst every effort is made to ensure accuracy, information contained in this recording may not be comprehensive and should not be acted upon without seeking professional advice. ","author_name":"Larking Gowen Insights","author_url":"https:\/\/www.larking-gowen.co.uk\/LGI","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/42926227\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/content\/206348167"}