Below are some of the resources available on the Charity Statement of Recommended Practice (SORP).
Charity Commission - SORP, Charity Accounts and Reports: What you need to know
Charity Commission - Charity Reporting and Accounting: The essentials April 2009 (CC15b) - covering financial years on or after 1 April 2009
ICAEW - Sources for SoRP guidance.
The new SORP
In July 2014, the Charity Commission published key changes to the Charities SORP affecting the way charities report on their activities. The standards are effective as of January 2015.
To take a look go to the SORP microsite