To ensure compliance and transparency, this section should align with Charity Commission guidance (CC15d) and the Charities SORP (FRS 102), which require a clear explanation of the charity’s progress against its stated objectives.

Highlighting Key Achievements

Trustees should provide a balanced overview of the charity’s main achievements over the financial year, focusing on outcomes rather than just activities. Where possible, link these achievements back to the objectives stated in the Objectives and Activities section.

Good Practice

• Quantify achievements where possible (e.g., number of beneficiaries reached, events held, or training sessions delivered).
• Provide qualitative insights to illustrate how these activities contributed to positive outcomes.

Avoid

Listing activities without explaining their impact.

• Focusing solely on operational outputs without addressing the difference made to beneficiaries.
• Being overly verbose or clever with your vocabulary; you should be mindful of the wide range of stakeholders who read your report.

Measuring Impact and Outcomes

SORP requires charities to explain how they measure success in achieving their aims.

Treasurers and trustees should consider including:

• Key Performance Indicators (KPIs): Measure financial health and operational efficiency.
• Outcome Metrics: Demonstrate the impact of the charity’s work on beneficiaries.
• Feedback and Evaluation: Highlight any qualitative data collected, such as case studies or surveys.

Including relevant data shows transparency and gives stakeholders confidence in the charity’s effectiveness.

Explaining Performance Against Objectives

This section should link performance back to the charity’s objectives. Demonstrate where goals have been met, partially achieved, or where challenges have impacted delivery.

Good Practice

Highlight areas where targets have been exceeded.

• Acknowledge challenges and explain any corrective action taken.

Avoid

Focusing only on successes without acknowledging challenges or areas for improvement.

• Providing vague or overly general statements that lack evidence or context. If a charity has adapted its approach in response to unforeseen circumstances, explain how this aligns with the charity’s mission and objectives.

Addressing Funders’ Expectations

Many funders look closely at this section to assess whether the charity has delivered on its promises. By showing evidence of achievements and explaining the use of funds, trustees can strengthen relationships with funders and demonstrate responsible stewardship.

Final Thoughts

A well-structured Achievements and Performance section not only meets compliance requirements but also builds trust with stakeholders. By linking activities to outcomes and showcasing measurable impact, charities can communicate their value effectively.

Be mindful that your Statutory Auditor’s responsibility is to ensure the financial statements are free from material misstatement and to express an opinion on the accounts, not the TAR itself. In order to maintain independence, they can advise on whether the content complies with legal requirements and relevant accounting standards, but should refrain from assisting with the drafting of the report.

For further guidance, refer to the Charity Commission’s CC15d and the SORP 2024 requirements to ensure your TAR reflects best practice, or speak to us about reviewing your report and offering suggestions.