2026 and beyond: Is your impact strategy future proof?
IIf you are a Christian charity or Church, your work is likely driven by mission, service, and transformation. The Charities SORP 2026 signals a growing regulatory expectation that charities clearly evidence the difference they make. From accounting periods beginning on or after 1 January 2026, impact reporting will increasingly form part of statutory reporting, not just fundraising or communications.
For the first time, specific requirements to evidence the difference you make are being baked into the statutory reporting process. This includes a new three-tier system. Across all tiers, the Trustees’ Annual Report is being refreshed to place a stronger emphasis on explaining achievements, outcomes and the difference the charity makes in society.
Tier 2 (£500k–£15m income) and Tier 3 (>£15m) charities face mandatory quantitative reporting requirements. For Tier 1 charities (up to £500k), narrative impact reporting will be proportionate to the organisation, often qualitative and linked directly to mission activity.
Ready to get started? We’d love to help you navigate the transition - Book a call here.
The "anecdote trap"
For years, Christian organisations have relied on powerful anecdotes, stories and testimonies to demonstrate their value. A story of a transformed life is compelling, but under the new regulations, it may no longer be sufficient.
The new SORP draft introduces mandatory prompt questions for the Trustees' Annual Report that pose a direct challenge to the anecdote-only reporting. Charities must answer:
In what way has the charity's work made a difference to the circumstances of its beneficiaries?
For charities in Tiers 2 and 3, the bar is set even higher. You must now provide a summary of measures or indicators used to assess performance. This means you cannot simply state your mission; you must present the specific metrics you use to judge your own success.
We know this shift may raise concerns and questions. Many Christian charities focus on transformational outcomes such as spiritual development, restored relationships, or community connection. These impacts are powerful but can be difficult to evidence in structured reporting frameworks. In addition to this, many are rightly nervous of claiming credit for what they believe God to be doing through them.
A realistic approach to 2026 and beyond
The new rules are now in place and you may be asking how you will be able to meet them.
While the rules apply to 2026, your first actual report under this regime won't be due until 2027. The regulator is looking for genuine intent and progress, not overnight perfection. You have time during this year to build your data collection systems and agree on your impact reporting with trustees and staff. The key is to start the journey now so that when you sit down to write that report in 2027, you have meaningful data to draw upon, rather than scrambling for evidence at the end.
Don't wait until 2027 to find the gaps. Reach out today and get your strategy in place. Book a call here.
From mission to measurable impact — How we can support you
We’ve supported Christian charities and Churches for over a decade to understand, measure, and communicate the difference they make, and we do it as Christians who understand the dynamics of doing this differently than secular organisations.
As Graham Miller, CEO of London City Mission, told us last year,
“After working with you we have a clear focus on the outcomes we are really looking for from all aspects of our work, and we have a common set of metrics across the organisation to measure impact. You understood what we are all about spiritually and led on this process with excellence. Your help in getting us to this point has been phenomenal.”
As impact reporting requirements increase, we are ready to support organisations prepare in practical, faith-sensitive ways:
Map your theory of change
Before you can measure your impact, you need a clear vision of the change your ministry is called to make. We offer a simple, tried and tested framework designed specifically for Christian organisations and churches. We help you map exactly how your daily activities translate into spiritual and social transformation providing a robust foundation for both your long term strategy and your 2027 reporting. We can help you diagnose the gaps and unlock new opportunities to deepen your mission.
Choose meaningful measures
We can help you develop simple, appropriate ways to measure your desired outcomes — including areas like spiritual growth, wellbeing, and community transformation. Rather than applying generic measures, we work with you to design exciting indicators that genuinely reflect your theology and mission, whilst also satisfying reporting expectations.Build internal confidence and skills
Through our Impact Cohorts and tailored support, we can train your team to define, design for, measure and report impact confidently. This helps you build long-term capability so impact reporting becomes part of everyday practice, not an added burden.Gather strong evidence
We can support you with research, data collection, and evaluation, helping you demonstrate that your work is meeting real needs and creating lasting change.Communicate your story well
We can help you write engaging impact reports that meet regulatory requirements while inspiring supporters and stakeholders.
Next Steps
While the deadline is real, the first reporting cycle provides a helpful grace period. Perfection isn't the goal for today: progress is. Starting the conversation now is the best way to ensure you're ready when 2027 arrives.
We’d love to help you get ahead of the curve. Reach out to us at info@eidoresearch.com, or book a 30-minute chat to explore how we can support you and your team.
Eido Research exists to help Christian organisations measure and improve their social and spiritual impact. We do this through impact strategy and research services.
