A £1bn collection of Chinese ceramics is now permanently at home in the British Museum, following a significant piece of consent granted by the Commission earlier this year. In March, we gave authority to the trustees of the Sir Percival David Foundation to amend their governing document, enabling them to donate the collection assembled by Sir Percival David across Europe, Japan, Hong Kong and China before his death in 1964. The collection had been on loan to the British Museum since 2009 and had been enjoyed by millions of visitors. By transferring the costs of maintaining the collection to the museum, the trustees were able to manage the charity’s resources effectively and ensure that examples of the finest Chinese craftsmanship could remain on public view, in line with their founder’s wishes. **What is regulatory authority or ‘permissions’ casework?** This is an example of permissions casework – a crucial part of our regulatory role that enables well-run charities to adapt and thrive. Trustees come to us when they want to make changes to their governing documents, dispose of assets, merge with another organisation, or take other significant steps that fall outside their existing legal powers. It is distinct from our compliance and investigatory work, where we assess concerns about potential wrongdoing. Instead, this work is about empowering trustees who are acting in good faith to do what’s best for their charities and beneficiaries. **The scale and breadth of this work** The scale of our permissions casework is significant, and we receive a high volume of applications every year. Our latest quarterly data shows that across July to September 2025 we considered 1,667 applications and granted 747 permissions. Adding the 734 granted in the previous quarter, that's almost 1,500 so far this year – averaging almost 57 separate permissions granted per week. Each enables trustees of charities, large and small, to take both routine actions and highly significant steps. The range and complexity of cases varies enormously as there are over 40 different types of consent we can give. Sometimes we need to provide trustees with advice or ask them for further information to help us decide whether we can give the authority. Some consents can be given with minimal engagement with the trustees, whilst others involve months of detailed work with trustees and multiple stakeholders to achieve complex outcomes. **Protecting trustees facing threats** We have seen a significant rise in applications from trustees to remove their legal names from public display because the nature of their charities' work puts them in fear of threat or harm. In the summer of 2024, several charities were at risk from riots and public disorder after the atrocities in Southport. We took the unusual step of removing some trustee details for two weeks because of the immediate risk to charity premises and staff. In August this year we removed the names of trustees from several refugee charities after a far-right influencer named these charities in a YouTube broadcast, leaving trustees feeling unsafe and at risk of personal danger. In both instances we agreed to remove trustee details from the information available on the register of charities. This enabled those trustees to continue their important work without fear for their personal safety. **Securing heritage for future generations** Recently, the Commission acted quickly to help to secure the future of Ironbridge Gorge Museums in Shropshire. This important tourist destination with UNESCO World Heritage status, run by Ironbridge Museum Trust, has seen fewer visitors since the pandemic. The high cost of running 10 museums and caring for 35 listed buildings put the charity into financial difficulty. Consequently, the trustees concluded that the best long-term solution for financial stability would be for the charity to transfer its museums and property to the care of the National Trust, a much larger organisation with similar charitable purposes. Our team worked with the trustees to provide the permissions needed to facilitate the transfer, which will take place in the spring of 2026. The National Trust has secured a £9 million Government grant that will enable it to take on the care of the site and secure it for future generations. **Using new powers from the Charities Act 2022** Following the implementation of the Charities Act 2022, the Commission gained some new powers that have enabled us to help charities in situations that would previously have required costly court proceedings. We first used one of these powers to help a Parish Council resolve a misunderstanding dating back to 1973 that was preventing them from appointing new trustees to run a village hall that was important to the community. They had also unwittingly been operating outside the terms of the governing document for many years. By using a discretionary power (section 184b of the Charities Act), we were able to remedy the situation by validating the trustee appointments and the Parish Council's actions undertaken since 1973, which had been carried out in good faith. This avoided the need for costly court proceedings and meant the village hall could continue serving its community. **Why timing matters** The breadth of cases we handle from agreeing changes to governing documents to complex heritage mergers, from protecting threatened trustees, to resolving decades-old governance issues – demonstrates both the importance and complexity of regulatory authority casework. We can move very quickly to provide authority in exceptional circumstances when trustees can demonstrate urgency because funding or their charities’ beneficiaries may be at risk. But where this is not the case, we are unable to work at the same pace. This underlines how important it is that when trustees are planning to make changes that require our authority, they come to us in good time so we can do all the necessary work to consider their applications and provide our decisions in line with any deadlines they may have. Empowering trustees to evolve their services and ways of working is a responsibility we take seriously. Each of the almost 1,500 permissions we've granted so far this year represents a charity that can now move forward with confidence, knowing they have the legal authority to act in the best interests of their beneficiaries.

* * * The Charities SORP-making body (SMB)[1] would like to start by extending a sincere thanks to the nearly 150 individuals and organisations who took the time to share their views during our recent consultation phase. We are working to analyse your responses and carefully consider the various issues you have raised supported by our advisory SORP Committee. Ahead of the publication of the new SORP[2], which is planned for this October, we offer a brief update of our current reflections on some of the key issues. We also want to remind charities that they need to get ready for some critical changes to requirements that are being introduced to the UK accounting standard known as ‘FRS 102’[3] and will apply to charities producing SORP accounts. **Get ready now: what won’t change** Changes to the accounting standard mean there is limited, or no room for manoeuvre around certain reporting requirements. Whatever the final shape of the new SORP, charities will need to get used to changes in the way they report lease arrangements that they have - which must now be included on the balance sheet, except where recognition exemptions apply.  We know from our consultation that some respondents believe that the SORP can change this requirement.  This change comes from FRS 102 and the SORP cannot change or override this requirement. Charities will also need to familiarise themselves with the new five-step revenue recognition model for income from exchange contracts. We have created helpful guidance to support charities navigate both these compulsory changes. **Tiered reporting: broad support** The move to a three-tier reporting framework was well supported, with 89% of respondents endorsing the concept. However, there was no clear agreement on what the threshold levels should be. Many suggested raising the tier 1 ceiling above £500,000, and some proposed aligning thresholds with audit limits. We are aware of potential threshold changes outside of the SORP and are seeking to support a system which maintains simplicity and clarity in tier definitions. In addition, we are aware of jurisdictional differences in audit thresholds, which reinforce the need to avoid conflating the reporting frameworks. The SMB is considering all of the views received in determining the way forward with tiered reporting. **Trustees’ Annual Report: promoting meaningful disclosure** Across the consultation, feedback on Module 1 of the SORP (Trustees’ Annual Report) has been largely positive. Support for prompt questions, sustainability reporting, and enhanced reserves disclosures show a healthy appetite for more transparent and thoughtful reporting - a major contributor to continued high-levels of trust in charities. Still, concerns were voiced about creating “tick-box” exercises and imposing burdens on small charities. Striking the right balance between compliance and communication is key. **Technical Modules: complexity vs. clarity** Modules on lease accounting, income recognition, and social investments drew commentary around terminology and complexity. We appreciate the importance of not overloading the SORP with exhaustive detail. But we also recognise the need for well-signposted support materials that help charities navigate tricky terrain with confidence and we will be looking to work with partners in this space. This is particularly relevant where new or complex accounting treatments are concerned.  The more accessible the SORP is, the more confident charities can be in meeting their obligations and telling their stories well. **What comes next?** The SORP-making body continues to consider the consultation feedback, alongside monitoring external developments.  We are finalising changes to the SORP ahead of submission to the Financial Reporting Council (FRC) for final approval. It’s clear that thoughtful refinements, informed by the consultation, will improve clarity, consistency, user understanding and promote public trust through clear, relevant and proportionate reporting. * * * [1] The Charities SORP-making body comprises: * The Charity Commission for England and Wales * The Office of the Scottish Charity Regulator * The Charity Commission for Northern Ireland [2] Statement of Recommended Practice – Accounting and Reporting by Charities [3] FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland * * *

It often surprises people when I tell them that, after 16 years in this role, I still see something new in the charity sector every single week. Charitable status carries such an important role in our society, and is a privilege that carries a number of material benefits, so we take our role as registrar extremely seriously. As society keeps evolving so does the charity sector that supports it. Charities respond to emerging needs, innovate to tackle new challenges (COVID being a clear example), and adapt quickly to change. But this agility comes with a common challenge: increasing demand for services and limited resources to meet that demand. We currently have around 170,000 charities on our Register, which represent a huge span of charitable purposes as well as ambitions and achievement. Our registration data shows a long-term trend of steady growth in the sector, with additions to the Register of Charities exceeding applications for removal. One area that continues to impress me is how readily charities embrace technology. Our registration division is often the first to witness new and imaginative ways charities aim to make a difference. A few examples of applications we’ve had include: * drones for search and rescue missions * smartphone apps for public education and health outreach and * education about the risks of crypto assets These three examples of the spirit of innovation were successful in their application to become a registered charity in England and Wales. Innovation is one of several factors behind a surge in new registration applications. Also driving registration applications are the ongoing cost-of-living squeeze and financial hardship, global events such as conflicts or disasters, as well as organisations registered as Community Interest Companies looking to convert from a social enterprise to a charity. In our 2023-24 financial year, we processed more than 9,000 applications, which was a record at the time. In 2024-25, that number climbed even higher to 9,840 – an increase of 9% on the previous year. This data indicates that on average per working day the Commission received almost 40 registration applications while registering around 20 new charities from existing applications, alongside removing around 16 organisations from the Register. The Commission has seen similar volumes in the current financial year, with our latest quarterly data showing 1,101 successful registration applications and 1,135 removal applications between 1 April and 30 June 2025. For the first time in our history, in the single month of July 2025 we received more than 1,000 applications in a month. For many organisations, especially those already conducting vital work, charitable status is an important step in their progress. Sadly, some people seek to exploit the status of ‘charity’ for personal gain and we regularly spot and stop sham applications. That’s why our work to robustly scrutinise new applications is so vital. Applicants must demonstrate how any new charity meets the three legal requirements: 1. That the organisation is established to further one or more of the 13 charitable purposes set down in law. 2. That they operate for the public benefit. 3. That they fall within the jurisdiction of the High Courts for England and Wales. Our work maintaining the integrity of the Register of Charities is one of the principal tasks assigned to us in law, and it’s a responsibility we take very seriously. We understand the public’s expectations of what a charity should be, and our job is to apply the law fairly and expertly. The result? We approved just 53% of new charity applications in the last financial year, ensuring only organisations that meet the legal criteria are added to the Register. When applying to register a charity, we encourage all trustees to follow our guidance and tools available on our website to check this is the correct step for their organisation and to ensure their application has the best chance of being approved. There’s helpful information in our guidance. One growing trend is the apparent use of AI by applicants to generate responses in the application form. Unfortunately, AI-generated content is often too generic and fails to reflect the specific activities or aims of the organisation applying to become a registered charity, leading to a higher rate of rejections. Yet we also recognise the potential of AI to improve our own processes. We’re now actively considering if we might in future utilise AI-tools to enhance our registration service, as part of investing additional funding the government has committed to the Commission from April 2026. Our goal is to support the sector while safeguarding public trust, so people can give confidently, knowing their support is making a real impact. The charity sector isn’t standing still, and neither are we.

There’s something uniquely grounding about visiting a charity where the work isn’t just talked about, it’s happening. No slides, no theory, just people coming together to tackle the stuff that matters deeply to our communities. This week I’ve been in Lancashire, meeting trustees, volunteers and staff across a wide range of local charities. Most of them are small. All of them are under pressure. But every one of them is making a difference and doing so with care, creativity and relentless energy. I imagine some charities might raise an eyebrow when they get a call saying the Chair of the Charity Commission is popping by. It’s not part of any formal regulatory inspection or audit – it’s not that kind of visit. It’s a chance to shine a light on the brilliant work happening in communities and to make sure those of us in national roles don’t lose sight of what charity actually looks like on the ground. And frankly, it’s also a chance for me to hear directly from people at the heart of this work: trustees, staff, volunteers and people who use those services. I want to hear what’s going well, what’s not, and how the Commission can do better in its own work. Regulation is only one part of our role. We should also be champions for the value and contribution of charities, and we can’t do that well from behind a desk. In Blackpool I visited: Streetlife – a youth charity offering emergency shelter and support to young people who are homeless or at risk. They walked me through their work with quiet pride and showed me how they were preparing for ‘Blackpool in Bloom’. You can’t underestimate what it means for a young person to have a safe space that also believes in them Blackpool Carers Centre – who support unpaid carers of all ages. Their centre includes a garden and activity space where carers can take a breath, stretch out a bit, and focus on themselves for a change. It was a calm and hopeful place, where the trustees that I met told me proudly of how they founded the organisation and why it's still as vital now Renaissance UK – a specialist charity supporting people experiencing issues with drug use and sexual health. The staff and volunteers talked honestly about the challenges but also about the solidarity they feel with the people they support. This is community work at its sharpest edge, often with people who need the most support but often don't realise it In Preston, I visited: The Tribal Project – a grassroots, peer-led recovery project with a big heart. They’ve built something that feels safe and empowering for people working through addiction and mental health difficulties. It’s a place where lives are rebuilt, sometimes slowly but always with great care. The Foxton Centre – which offers wide-ranging support to young people, rough sleepers, and vulnerable women. I saw their brand new youth space, co-designed and built by the young people themselves. Not many buildings have that kind of story running through the bricks. I also had the opportunity to wish their CEO, Jeff, well as he is retiring this month. In each visit, I heard about the real-world challenges facing charities right now – income pressures, staffing worries, and the constant balancing act of doing more with less. No surprise there. But what stood out even more was the sense of purpose and the clarity of mission. These charities might be small, but their impact is anything but. For trustees grappling with funding challenges, I’d gently point towards our financial toolkit for trustees. It doesn’t have all the answers, but it’s a useful framework if you’re trying to steady the ship. It’s heartening to see that despite the changing policy landscapes, the challenge of funding, reach and demand, none of this will defeat people power – the commitment of trustees, staff, and volunteers who keep charities going not for the glory, but because they believe in what they do. In Lancashire this week, I saw that belief in spades and I know it’s mirrored in communities right across England and Wales. As Chair, I’ll keep listening, learning and bringing what I see and hear into the conversations that shape the future of the sector and I’ll keep turning up to see first hand the breadth and depth of the contribution charities make to this country.

We would like to thank everyone who has contributed to the SORP consultation process so far. We have received nearly 60 responses to date on the Exposure Draft Charities SORP, the Statement of Recommended Practice that sets out the accounting rules for larger charities and all charitable companies. We want to encourage anyone who has not already done so to engage with the consultation. We are encouraged by comments shared at in person and online events as well as in sector media. Our consultation aims to: * support understanding of the proposed changes * encourage participation in the consultation process * gather views that will be submitted to us via the online survey All the documents and details of how to contribute views can be found at www.charitysorp.org. The deadline is noon on Friday 20 June. The breadth of charities that prepare accounts in line with the SORP is considerable, from very small to household names. The SORP must balance what it asks charities to report with meeting accounting standards and stakeholder expectations, which is tricky to get right. In drafting the next SORP, there are new requirements that originate from accounting standards that we cannot change – the main ones relate to leases and income that charities receive under contracts with customers. Our focus in the SORP is on clearly explaining and illustrating those requirements to ensure those preparing charity accounts understand what they need to do. Separately, we are proposing changes to the content of the Trustees’ Annual Report to support charities in meeting the changing needs and expectations of their stakeholders, to show that they are forward thinking and conscious of the changing environment they operate within. Charities should have much of this information at their disposal, so it should be straightforward to gather, and including it supports transparency about how the charity is operating. Fundamentally, good financial reporting positively contributes to the trust and confidence in charities. All views on how well the SORP supports this are important to help us make further improvements before finalising the SORP and publishing it in the autumn. Please take this opportunity to share your opinions and suggestions with us – every single one is valued and appreciated. The Joint Chairs of the Charities SORP Committee: * Amie Woods, Assistant Director of Accountancy Services at CCEW * Laura Anderson, Senior Manager Higher Risk Cases and Quality Assurance at OSCR * Rossa Keown, Head of Compliance and Enquiries at CCNI

Every day across England and Wales, people give their time, energy and compassion to support others through charities and community organisations. Volunteers deliver food parcels. They count rare species. They drive people to hospital appointments. They support those in distress, serve as trustees, and take on countless other roles that allow charities to reach people and communities who would otherwise be left out. Volunteering is not a side project. It underpins civil society. It represents people at their best — choosing to act not for profit or attention, but because they believe in helping others. The contribution of volunteers is vast and varied. It is also vital. So this Volunteers’ Week, we say it clearly and sincerely: thank you. **A personal reflection** When I first became the leader of a small charity, I started writing personal thank you cards to every volunteer who joined us. It was a simple gesture, but one that mattered. Years later, I still believe that saying thank you should be part of how we lead. It is not just about courtesy. It is about recognising that nothing works in this sector without people who care enough to give their time. Across the UK, millions of people volunteer. One in four people say they do so at least once a month. That is not a small act. It is a shared effort that helps keep people safe, connected and hopeful. **Volunteering has no boundaries** Volunteering cuts across society. It connects people not through privilege or power, but through shared values and purpose. It is simply a willingness to offer something of yourself to others. I have met people facing serious challenges — illness, homelessness, bereavement, poverty — who still choose to give their time. I have also seen people with wealth, status or significant experience give their time just as freely. That is part of what gives the charity sector its strength. The fact that so many people from different walks of life find meaning and dignity in volunteering should give all of us confidence in the future of civil society. **Age is no barrier** From the Scouts and Guides, to school clubs and youth organisations, to faith groups and local campaigns — we see people of all ages making a difference every day. Volunteers bring experience, enthusiasm, commitment and a deep understanding of their community — whether through charity shops, local libraries, or as trustees. And for some of us, volunteering was something we were handed early. My own Friday nights were shaped by my mum, whose idea of family time meant running bingo and buffets for older people in our neighbourhood. It was not optional. But it stayed with me. It taught me that volunteering is not something other people do. It is something we all can do. And many of us already are. Volunteers are behind some of the most essential work in the country. * in hospitals, volunteer drivers help people reach appointments that would otherwise be missed * during the pandemic, more than 750,000 NHS volunteers supported people who were isolated or vulnerable * environmental volunteers planted over two million trees last year and helped maintain local green spaces * food banks provided more than two million parcels, with the support of volunteer teams * charity shops raised millions while promoting reuse and sustainability, with over 180,000 volunteers * in schools, reading mentors helped children gain confidence, improve literacy and connect with learning Behind every statistic is a real story of someone doing better because another person stepped forward. **Trustees are volunteers** Around 700,000 charity trustees serve in the UK. They are almost all volunteers, but their role comes with legal duties. They set the strategic direction. They oversee resources. They ensure charities are meeting their public benefit and doing so safely and lawfully. Many trustees bring knowledge from finance, law, governance or lived experience. They apply that experience for the benefit of others, without pay and often with little recognition. As Chair of the Commission, I want to say clearly — your work is respected. It is essential to the integrity and strength of this sector. **Volunteering can change lives — including your own** Volunteering is not only about giving. It is also about growth. Evidence shows that it boosts wellbeing. More than three quarters of regular volunteers say it improves their mental health and gives them a stronger sense of purpose. It can teach new skills, build confidence, and create lasting relationships. And while these benefits are real, the deepest impact is still in the lives that are changed because someone gave their time. **How to get involved** If you are considering volunteering: * think about your skills and interests — there are causes that will value what you bring * start small — one-off or short-term roles are a good place to begin * look locally — community centres, libraries, food banks and faith groups often need support * think digital — many organisations welcome help online or over the phone Places to find opportunities: To find volunteering opportunities that match what you enjoy * contact your local Volunteer Centre through the NCVO where staff can help match your skills and interests to local needs * search a range of volunteer and trustee opportunities at Reach Volunteering * find out more about charities or community organisations that align with causes you care about - many have volunteer sections on their websites or dedicated volunteer coordinators you can contact If you’re interested in finding out more about becoming a trustee visit Become a charity trustee - GOV.UK You do not need to be a professional. You do not need to have lots of free time. You just need to care enough to act. Even one hour can make a real difference. **A final word** As Interim Chair of the Charity Commission, I see the impact of volunteers in large national charities and small community groups alike. The sector relies on people who are prepared to step forward. And that is what makes it strong. So to everyone who volunteers, thank you. Your time, your energy, your care — they are seen, they matter and they make the world a better place.