The Fundraising Regulator have updated their guidance on The Charities (Protection and Social Investment) Act 2016: Fundraising reporting requirements with the latest data, information and statistics.
Charities in England and Wales that must have their accounts audited and raise funds from the public are required to include statements on specific areas of their fundraising in their annual reports.
You can find out more with the link https://www.fundraisingregulator.org.uk/about-fundraising/resources/charities-act-2016-fundraising-reporting-requirements-guidance.