Charity Update: Spring 2022


Charity Update: Spring 2022

This page was last updated on March 14, 2022
Our Spring bulletin features the Charity Commission's advice to charities in view of the Ukraine Crisis. There is also safeguarding guidance for the sector, sustainability reporting briefings and more.

14 March 2022

The Charity Commission’s statement on the Ukraine Crisis and its implications for charities

The Charity Commission has issued a statement on the Ukraine Crisis. The statement signposts information for charities operating in Russia, who may be finding this challenging given the implications of sanctions, difficulties transferring funds and other issues. Trustees are advised to follow the Charity Commission’s guidance on working in high-risk areas and follow advice from the Foreign Commonwealth and Development Office.

The full statement can be found here: Statement on Ukraine crisis and its implications for charities

In light of the current situation, the Charity Commission encourages all charities to:

The Charity Commission and the Fundraising Regulator have also issued a statement to the public urging them to give safely to the Ukraine Crisis. See this press release: Regulators urge safe giving to support Ukraine.

5 minute guides for charity trustees – safeguarding

The 5 minute guides for charity trustees have been updated to include “safeguarding for charities and trustees”.

Every charity must make sure they don’t cause harm to anyone who has contact with them (volunteers, staff and beneficiaries), especially if dealing with children or vulnerable adults. Every charity must take these actions:

•             Identify and manage risks

•             Have suitable policies and practices in place and review them annually

•             Carry out necessary checks (references, DBS checks)

•             Protect their volunteers and staff

•             Handle and report incidents appropriately.

The full guidance can be viewed here in Safeguarding for charities and trustees.

Sustainability reporting

The SORP Committee has published 15 topic briefings which will inform the drafting of the next SORP. The most recent of these is around Sustainability Reporting and the Charities SORP. The committee will consider the extent, if any, to which sustainability reporting will be introduced to the Trustees’ Annual Report.

Sustainability reporting is a hot topic at the moment and stakeholders are becoming more interested in how charities carry out their work and their impact on the environment and society. The committee will consider what support charities would need to meet any new requirements, particularly small charities who might find reporting more difficult.

All 15 topic briefings can be viewed here: Engage briefings to inform the engagement process in developing the next SORP.

The Financial Reporting Council (FRC) has also embarked on their next review of FRS 102 by seeking the view from stakeholders on any new issues/ transactions that should be addressed or suggestions in relation to the current requirements.

Any subsequent changes to FRS 102 will be subject to public consultation in 2022 at the earliest. The effective date for any amendments was originally anticipated to be 1 January 2024, but is now not expected to be earlier than 1 January 2025. The impact on the timing of the revised Charities SORP (FRS 102) is still to be determined.

Update to Government COVID-19 guidance for the charity sector

The Government has also updated their guidance for the charity sector to reflect the latest information on COVID-19 restrictions. See this latest guidance for charities.


If your Charity or Not-for-Profit organisation has questions or concerns relating to any of this latest guidance, please do get in touch with our specialist team.  You’ll find their details on the right of this page.

Specific advice should be obtained before taking action, or refraining from taking action, in relation to this summary. If you would like advice or further information, please speak to your usual Shipleys contact.

Copyright © Shipleys LLP 2022

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