What your charity needs to know for 2025-26

It’s a year of significant transition for the charity and not-for-profit sector. From the publication of the new Charities SORP exposure draft and changes to audit thresholds, to the growing importance of sustainability reporting and investment governance, there are a host of regulatory and strategic developments shaping how charities operate. At the same time, economic pressures – including rising employer National Insurance contributions and funding uncertainty – continue to weigh heavily on organisations already stretched for resources.

But this is also a year of opportunity. Charities are increasingly rethinking their financial models, embracing ethical finance, exploring digital transformation and aligning their impact with the UN’s Sustainable Development Goals. Many are adopting a more commercial mindset to remain resilient and relevant in an environment where expectations from funders, regulators and the public are higher than ever.

In our 2025/26 Charity and Not-for-Profit Sector Outlook, our specialist team from across UHY has come together to provide a wide-ranging, practical and forward-looking guide to the issues that matter most to charities right now.

Inside this year’s edition, you’ll find:

• Analysis of the Charities SORP consultation and what the key changes mean for your reporting obligations
• Practical guidance on preparing for budgetary constraints and navigating new financial pressures
• Expert commentary on aligning with the UN Sustainable Development Goals (SDGs)
• Key insights into investment governance, legacy income accounting and ethical finance
• VAT essentials, digital transformation advice and updates on employment law affecting charities

Whether you’re a CEO, trustee, finance director or charity adviser, the Outlook provides actionable insight to help your organisation stay ahead of change and build financial and operational resilience.

Featuring in-depth interviews with sector leaders

We are also proud to feature two in-depth interviews with sector leaders:

• Philippa Charles, OBE, Director of the DFN Foundation and former Director of the Garfield Weston Foundation, shares her reflections on impactful philanthropy and leadership.
• Victoria Lyons, Head of Digital Service Delivery at Dementia UK – UHY’s national charity of the year – discusses how the charity is innovating in the digital space to improve outcomes for those living with dementia.

Find out more about our services for Charities and NFPs.