SORP compliance

SORP (Statement of Recommended Practice) compliance is essential for larger charities whose gross income exceeds £500,000. This set of accounting principles provides guidance on how charities should prepare their financial statements, and failure to comply can result in penalties and delays in account acceptance.

It's crucial for charities to ensure the energy component of SORP is reported accurately and compliantly.


  • Access to expertise and experience: By partnering with Maia Energy for your SORP compliance needs, you'll gain access to our expertise and experience in the energy industry.
  • Customised compliance plan: Our team will collaborate with you to create a compliance plan that aligns with your needs and timeline.
  • Access to resources: Our resources are available to you when you need them, making it easier to comply with SORP regulations.

Who would benefit:

  • Larger charities subject to SORP compliance: Our SORP compliance services are designed for larger charities subject to SORP compliance, making it an ideal solution for those looking to ensure accurate and compliant reporting of the energy component of SORP.

SORP Compliance Reporting (energy component)..

Criteria for mandatory SORP compliance...

  • SORP Compliance is mandatory for charities whose gross income exceeds £500,000 in the reporting period
  • Smaller charities are encouraged to include some or all of the additional information required of larger charities if the charity trustees consider such additional information relevant to their charity’s stakeholders.


  • Organisations NOT falling into the Criteria for Mandatory SORP Compliance
  • Those with a gross income of less than £500,000 in the reporting period

Deadlines and Dates for SORP...

  • SORP reporting periods are the same as your financial year dates
  • SORP reports are submitted at the same time as your accounts
  • If SORP reporting is mandatory your accounts may not be accepted without SORP

What needs to be disclosed for the energy component of SORP...

  • Annual UK energy use (in kWh) relating to gas, electricity and transport fuel
  • Greenhouse gas emissions (in tonnes of carbon dioxide equivalent (CO2e))
  • An appropriate emissions intensity ratio such as emissions /square meter
  • The methodologies used in the calculation of the required information
  • Narrative of measures taken to improve energy efficiency in the reporting period
  • In future years the prior year equivalent figures are needs to be disclosed
  • Emissions from home working do not currently need disclosure in SORP reporting

Elements of Energy module SORP disclosure...

  • Purchase of electricity for the organisation's own use, including for transport
  • Gas consumed for stationary or mobile activities of the organisation
  • Energy consumption from transport where the organisation is purchases the fuel
  • Indirect payment for fuel such as train/coach/taxi is excluded from the report
  • An organisation may elect to report these separately as Scope 3 emissions

Top pitfalls of the energy module of SORP...

  • Reporting CO2 and not CO2e in the SORP report
  • Not stating a recognised methodology that has been followed
  • No intensity metric published which provides an indication of efficiency
  • Missing conversion to fuel consumed to energy consumed (kWhs) for transport data

SORP Energy Component Implementation Stages



We establish energy consumption and energy saving measures taken during the SORP reporting period


We will

  • Establish number of buildings occupied.
  • Establish total gas and electricity use for the SORP reporting period
  • Vehicle fleet & fuel spend.


the Report

We create the report using our system of work and relevant GHG emission factors


Our report for the designated period will include:

  • Annual energy use in kwh
  • GHG emissions in CO2e
  • Methodologies use
  • Measures to improve energy efficiency
  • Comparison with prior year if approriate


Report Review

We email the report to you for review and respond to any queries


The final report is available as a spreadsheet, or spreadsheet document

Ensure accurate and compliant reporting of the energy component of SORP by partnering with Maia Energy. Contact us today to learn more about how our SORP compliance services can benefit your charity.


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