Charity Volunteer Disclosure Under SORP 2026: 5-Point Calculation

Charity Volunteer Disclosure Under SORP 2026: How to Calculate It

SORP 2026 makes volunteer disclosure mandatory in every Trustees’ Annual Report. What to disclose, how to value volunteer hours, free template with worked example.

Last reviewed: 15/06/2026 · By Ivan Siyanko, CEO, CharityIQ.

TL;DR. Under SORP 2026, all UK charities must include volunteer contribution narrative. Tier 2 and Tier 3 also need numbers. Most volunteer time is non-chargeable — narrative only. “Donated services” with in-substance exchange (pro bono legal, accounting) can go in the SoFA. National Living Wage or ONS role-based rates are accepted proxies for valuation — illustrative only, never income.

What changed under SORP 2026

Volunteer disclosure was good practice under SORP 2019. Under SORP 2026, mandatory in every Trustees’ Annual Report — all charities, all three tiers.

The new rule: “All charities are mandated to report on how they use volunteers within the business and the impact that using them has on delivering their objectives.”

Tier 2 (£500k-£15m) and Tier 3 (£15m+) need numbers (and where practicable, hours). Tier 1 (under £500k): narrative mandatory, quantification proportionate.

What to disclose

Trustees’ Annual Report should include: (1) what roles volunteers fill; (2) approximate numbers; (3) estimated total hours (where practicable); (4) estimated value (where practicable, marked illustrative); (5) impact narrative — what can the charity do because of volunteers?

For Tier 1 charities, a paragraph covering all five points is enough.

How to count volunteers

Three categories: Active volunteers — contributed regularly. Occasional volunteers — one or two events. Trustees and committee members — always volunteers (unless paid under Charity Commission consent).

Practical method: keep a register; at year-end, count those who contributed; distinguish regular (5+ shifts) from occasional. For very small charities with no register, an approximation is acceptable.

How to estimate volunteer hours

Three approaches: 1. Time-tracking system — best, free tools available. 2. Sample and extrapolate — most common. Pick a representative week, count sessions and average attendance, multiply by weeks/year. Worked example: Riverdale Community Trust runs after-school clubs twice weekly with 4 volunteers per session, 35 weeks/year = 280 sessions × 3 hours = ~840 hours from after-school programme alone. 3. Trustee estimate — acceptable for very small charities.

The point isn’t precision; it’s honest disclosure. A round number with a reasonable basis is better than a precise number without basis.

How to value volunteer time

Purpose 1: Narrative disclosure (most charities)

Use a financial proxy to show scale. Common rates: National Living Wage (£11.44/hour, conservative, simple); National Median Wage (~£15/hour for skilled work); Role-based ONS rates (different rates for different roles — trustee at £40/hour managerial, session leader £15/hour).

For Riverdale’s 3,200 volunteer hours at £11.44 = £36,608 estimated illustrative value. Goes into the Trustees’ Annual Report as illustrative narrative — not income or expenditure. SORP 2026 is explicit.

Purpose 2: Donated services (specific cases)

If services would otherwise be paid, can be measured at fair value, AND are essentially an exchange — recognised in the SoFA as both income and expenditure (net effect zero, but visibility real).

Qualifies: pro bono legal advice, audit at zero/reduced fee, donated office space, specialist consulting. Doesn’t qualify: mentoring, stewardship, helpers, fundraising volunteers.

Worked example — Riverdale Community Trust (Tier 1)

Volunteer contribution. Riverdale Community Trust works with approximately 47 active volunteers. Roles include session leaders at after-school clubs, adult mentors, kitchen volunteers at community lunches, trustees, Finance Committee.

Estimated total hours 2025-26: approximately 3,200 hours (sample-and-extrapolate from term-time records). At National Living Wage £11.44/hour, this is approximately £36,600 in unpaid contribution — illustration only, not recognised in financial statements.

Smith & Co Accountants provided independent examination at no charge. Fair value recognised in SoFA: £1,800 income, £1,800 expenditure.

Impact. Volunteers are central to delivering our programmes. Without them, we would not have capacity for twice-weekly after-school clubs, weekly community lunches, or 22 active mentor-mentee relationships. We thank every volunteer.

From CharityIQ. Tracks volunteer hours and roles automatically — pre-populates the SORP 2026 disclosure for your Trustees’ Annual Report. See compliance →

Mistakes to avoid

1. Treating illustrative value as income. Never. 2. Over-precision. “3,247.5 volunteer hours” is suspicious. Round numbers fine. 3. Excluding trustees. Trustees are volunteers. 4. Skipping impact paragraph. SORP 2026 specifically asks. 5. Inconsistent year-on-year methodology. Pick a method, stick with it.

Free template

VOLUNTEER DISCLOSURE 2025-26

ROLES
[1-3 sentences describing categories of volunteer roles.]

NUMBERS
We work with approximately [N] active volunteers across the year.

HOURS
Estimated total volunteer hours: approximately [N] hours.
[Brief note on calculation method.]

ILLUSTRATIVE VALUE
At National Living Wage £[X]/hour, equivalent to approximately £[X] 
in unpaid contribution. Provided for illustration only — not recognised 
in the financial statements.

DONATED SERVICES (if applicable)
[List donated services recognised in SoFA — pro bono legal, audit at 
reduced fee, donated premises. State fair value.]

IMPACT
Without our volunteers, we would not be able to [specific examples]. 
We thank every volunteer.

For most Tier 1 charities, this whole section comes to 100-150 words.

FAQ

Q: If we don’t track hours? SORP 2026 says “where reasonably calculable”. For very small charities, reasoned trustee estimate acceptable. Build tracking habit forward. Q: Must use National Living Wage? No. Any reasonable, disclosed methodology acceptable. Q: Donated office space? Similar treatment to donated services if clear fair value. Q: Occasional volunteers? Include in count, distinguish from regular. Q: Safeguarding? Volunteers in regulated activity need DBS checks. Q: Disclose individual names? No — categories and numbers only.

What to do this quarter

1. Set up a simple register — Google Sheet or paper. 2. Decide on valuation methodology — National Living Wage or role-based. 3. Add volunteer disclosure to your trustees’ annual report agenda.

Volunteer disclosure done in 5 minutes, not a weekend. Start a free 14-day CharityIQ trial. Join Waitlist →

Written by Ivan Siyanko, founder of CharityIQ.

Sources: Charity Commission — SORP 2026 · ICAEW — Charities SORP 2026 · BKL — SORP 2026 changes · Hinchilla — SORP 2026 Trustees Guide