What are Activities in the Charity SORP?

The Charity’s activities are the means of achieving its charitable objectives. They are defined in the Trustee’s statement.

Unfortunately, although the initial definition is clear, the SORP then proceeds to use the term activity to also define the different classifications of income expenditure in a a very confusing manner.

It would have been much easier if they had used a different term such as “Classification”. This is how we define the different dimension axes that are necessary to comply with the SORP in what we refer to as 3-Dimensional Accounting.