Parishes Adult Survey membership 2018 Membership 28,000 24,000 20,000 16,000 12,000 8,000 4,000 0 2002 2003 2004 2005 2006 2007 2008 2009 2010 2011 2012 2013 2014 2015 2016 2017 2018 Membership is declining at a rate of circa 3.0% a year We need to reverse this decline Latest declared membership c 20,549
SEC Categories; how do you decide? Your Church membership’s ability to pay compared to others in the diocese Chosen from a scale of A-G, where A. is for parishes most favourably placed G. is for parishes least favourably placed
SEC Categories 2019 At present, 2 ‘A’ parishes and 28 ‘G’s. The spread from A to G ranges from 100% to 55%, with a G category parish being asked for 55% of what an A category parish is, per declared member.
SEC Categories 2019; summary of chosen categories by parish 180 160 140 120 No of returns made 100 80 60 40 20 0 SEC
SEC Categories 2019; membership by category 7,000 6,000 5,000 4,000 Members 3,000 2,000 1,000 0 SEC
Calculation of Parish Share Payable • Parish share per person in your chosen socio- economic category x membership (adjusted for new members) as defined on the form • Increases and decreases year-on-year will be capped at 15% upwards and 10% downwards
Benefice Ministry Allowance • Benefice Ministry Allowance (BMA) will be given to all benefices where the membership per stipendiary minister exceeds 150. • Certain criteria must be met. • BMA will be calculated as a % reduction (allowance) on parish share per member for each additional member above the 150. • 24 benefices qualify for 2018.
Parish Share – contributions and discounts • We encourage you to make monthly contributions to ensure the DBF has enough funds to pay your clergy at the end of every month • Parishes which pay their Parish Share either by direct debit or by CBF standing order receive a discount. • For 2019 1.25% discount for full payment by 17 January or 0.3% for 12 monthly payments • If you need to change your payment method contact Jessica Cook jessica.cook@bathwells.anglican.org
Parish share -problems • Do keep your PCC up to date with any issues on managing to meet share contributions. • If your Parish has problems paying the current year share, please do get in touch as soon as possible, so we can support you. • Andrew Rainsford can help with sourcing grant funding for buildings work and Planned giving reviews to ensure you can meet your contributions towards the Common Fund
99% of parish share was contributed in 2017- Thank you!
For further info or if you have any questions, please contact •Imogen Taylor, Head of Finance imogen.taylor@bathwells.anglican.org • Jessica Cook, Parish Share & Stipends Officer jessica.cook@bathwells.anglican.org
Treasurers’ Training Day 5 th October 2018 _______________________________________ Roles and Responsibilities Steve Thomas
Overview Key Responsibilities (Things you have to do) Keep accurate books and records for the PCC Prepare statutory accounts for the PCC Other Areas (Things you will probably end up doing) Paying suppliers, wages, expenses etc. Parish Finance Return, Parish Trusts, parochial fees Grant and Loan applications, Tax Reclaims Banking and treasury Regular reporting to the PCC
Accounting Records The books and records you keep must: Show all money received and spent, with explanations Include a record of assets and liabilities Enable the financial position to be shown at any time Enable statutory accounts to be prepared Be kept for at least 6 years (longer for items such as warranties, details of legacies etc.)
Accounting Records Typical records will include: An analysed cash book (Diocesan Cash book /Accs software) Cheque stubs, copies of online payment printouts Paying-in books Bank statements Weekly/daily parish collection summaries Invoices and other documentation for payments Correspondence file Copies of historic statutory accounts and budgets
Parish Trusts Permanent endowment trust monies and land legally must be vested with the Diocese (Bath & Wells DBF) The Diocese is custodian trustee only; the PCC is the management trustee If the Diocese is holding PCC funds which are not permanent endowment, these can be returned If your trust is very small it may be possible to wind it up. (i.e. <£1k income or <£10k capital. New legislation has simplified the process – contact Juliette Hill
Parish Share Parish Finance Returns Parochial Fees These topics are covered in other sessions
Tax Reclaims Gift Aid re Income Tax: effective rate 25%, see: www.hmrc.gov.uk/charities/gift_aid for more details Listed Places of Worship Grant Scheme re VAT : makes grants towards the VAT incurred in making repairs to listed buildings mainly used for public worship see www.lpwscheme.org.uk for more details
Sources of Finance Grants: • Fund for Church Growth (FCG) to end 2018 Application form available from Sue Anderson • Many External Trusts and Charities Assistance from the Parish Resources and Development team – Sue Whitehead Loans: • Diocesan Loan Fund • CCLA loans
Preparing Accounts Context: All PCCs are charities: PCCs with over £100k income must register with the Charity Commission, other PCCs are “excepted” from registration which is why they do not have a charity number. All PCCs must comply with relevant charity law All parishes preparing accruals accounts MUST follow SORP 2015. Parish (not church) accounts.
Preparing accounts Which Accounts? Annual Accounting Examination SORP 2015 Income Method or Audit Required Receipts & For R&P – < £250k Payment Examination Annual report (or accruals) £250k to Examination Accruals Yes £1m (**) > £1m (*) Accruals Audit Yes (Inc or Exp) (*) or assets >£250k and gross assets >£3.26m (**) by a qualified accountant (ACA, ACCA, ACMA, etc.)
PCC Accounts and Returns Checklist 2018 This checklist is designed to enable the PCC Treasurer to ensure all year end responsibilities have been completed. Accounts have been prepared on: Receipts & Payments basis OR Accruals basis (If income is greater than £250k, your accounts must be prepared on an accruals basis) The accounts have been approved prior to the APCM, received at the APCM & signed by the PCC Chairman. All the following should form part of your accounts pack. Tick to confirm this. PCC annual report approved prior to the APCM Signed independent examiners report. Model report can be downloaded from http://www.bathandwells.org.uk/supporting-parishes/finances/for-treasurers/treasurers-accountin-returns/ Statement of Assets & Liabilities / Balance Sheet as appropriate. The Return of Parish Finance totals agree with the accounts (attach this or submit online) Is PCC income (total including all restricted funds and excluding transfers between funds) above £100k for the year ? (Yes/No) If YES , the following further confirmation is required : The PCC is registered with the Charity Commission The registration number is PCC accounts and annual return have been filed at the Charity Commission /will be filed before the deadline (31 October 2019) Or The PCC is currently applying for registration Or This year is a ‘one off’ & the PCC has applied to the Charity Commission for dispensation not to register this year.
Preparing Accounts There are four types of fund: Endowment: capital cannot usually be spent (but income can) Restricted: must be used for particular purpose Designated: earmarked by the PCC Unrestricted: for any purpose of the PCC NB: Designated funds have no legal status and can, in fact, be used by the PCC for any purpose Only the original donor can restrict funds, not the PCC
Preparing Accounts How would you class the following? • A donation of £1,000 alongside a letter requesting that the money is only for organ repair. • A legacy of £5,000 which the vicar would like to set aside for roof repairs. • £242 from a general fundraising BBQ.
Preparing Accounts Year end process: Prepare accounts Have independent examination done (or audit if required for larger charities) Accounts to PCC for approval and signature Independent examiner signs report Display accounts for 7 days prior to APCM Accounts received by APCM (must be held by 30 April) Send accounts to The Old Deanery within 30 days of APCM
Preparing Accounts Follows PCC Accountability Use a few, meaningful headings (if Receipts & Payments), which are easy to combine for finance return Keep it simple - put details in the notes Don’t use pence Use columnar format Must show previous year for comparison Keep each statement to one side of A4
Treasurers’ Training Day 5 th October 2018 _______________________________________ Annual Returns Yvonne Thompson
Returns to be made each year Statistics for Mission 31 January 2019 Parish Share Survey Form 30 April 2019 Return of Parish Finance 31 May 2019 PCC Accounts 31 May 2019
Statistics for Mission Collected each year by the diocese on behalf of Archbishops’ Council – Dashboards created Sent to parishes in September each year to Churchwardens http://www.bathandwells.org.uk/supporting-parishes/finances/for- treasurers/accounting-returns/finance-forms-returns/ Should be returned by 31 st January 2019 This form is submitted online – login details https://parishreturns.churchofengland.org/
PCC Accounts 31 December is the year end for all PCCs A copy of the Annual Report & Accounts should be sent to the Finance Team at the diocesan office Signed by an Independent Examiner – wording can be found on the Diocesan website http://www.bathandwells.org.uk/supporting- parishes/finances/for-treasurers/accounting-returns/ Due after being signed at APCM Only the PCC element appears in the PCC’s income/receipts total in the annual accounts
Return of Parish Finance form Available on the diocesan website from December each year: www.bathandwells.org.uk/supporting-parishes/finance/for-treasurers/accounting- returns/finance-forms-guideline Collected on behalf of Archbishops’ Council Should match parish accounts and be examined with the accounts This form submitted online Due 30 days after APCM
Parish code If the form is NOT completed on behalf of the entire parish, Deanery: Return of Parish Finance (6 digits): please list below the churches included: January to December 2017 Parish name: Diocese: RECEIPTS AND PAYMENTS RECEIPTS UNRESTRICTED RESTRICTED PAYMENTS UNRESTRICTED RESTRICTED (nearest £) (nearest £) (nearest £) (nearest £) Voluntary receipts Costs of generating funds 1 Tax efficient planned giving 17 Fundraising activities (costs and payments) 2 Other planned giving Church activities 3 Collections at services 18 Mission giving and donations All other giving and voluntary receipts, including 4 Special Appeals (recurring and one-off) 19 Diocesan parish share contribution 6 Gift Aid recovered 20 Salaries, wages and honoraria 7 Legacies received (capital value) 21 Clergy and staff expenses 8 Grants (include recurring and one-off) Church expenses TOTAL Voluntary receipts: £ £ 22 Church expenses: Mission and evangelism costs Activities for generating funds 23 Church running expenses (including Governance) 9 Gross receipts from fundraising activities 24 Church utility bills Investment income 25 Cost of trading 10 Dividends, interest, receipts from property etc. Major capital expenditure Church activities 27 Major repairs to the church building Statutory fees retained by the PCC (weddings, Major repairs to church hall or other PCC property, 11 funerals etc.) 28 including redecoration Gross receipts from trading (e.g. hall lettings, New building work to the church, church hall, clergy magazine, bookstall) NOT fundraising. housing or other PCC property 12 29 Other receipts SUB-TOTAL of all expenditure payments above: £ £ 13 Other receipts not already listed 99 Other payments not already listed TOTAL RECEIPTS (FROM FINANCIAL STATEMENTS) Unrestricted Restricted TOTAL PAYMENTS (FROM FINANCIAL STATEMENTS) Unrestricted Restricted A £ £ C £ £ B COMBINED TOTAL £ D COMBINED TOTAL £ PLANNED GIVERS AND LEGACIES Cash and Investment Balances UNRESTRICTED RESTRICTED 14 Number of tax efficient planned givers 31 Cash and deposit balance as at 31/12/17 15 Number of other planned givers 32 Investments as at 31/12/17 16 Number of new legacies received Accounts basis: on which basis were your accounts prepared? (indicate ONE) 100 Weekly average planned giving per planned giver #DIV/0! 30 Receipts and payments [ ] Accruals [ ] Date Please refer to the notes on the following pages to help clarify what Name is included in each section. The item numbers refer to RPF notes, Position consistent with the guidance provided in PCC Accountability, 2017. Telephone or email Looking back across 2017, were there any exceptional circumstances or significant changes that may have led to unusual figures? Please provide details in the box below.
Questions and Queries If you have any questions, or queries regarding any of the annual returns, or login details please contact: yvonne.thompson@bathwells.anglican.org Tel: 01749 685125
Treasurers’ Training Day 5 th October 2018 _______________________________________ Giving / Funding / Stewardship Andrew Rainsford & Sue Whitehead
Treasurers’ Training Day 5 th October 2018 _______________________________________ Parish Income, Expenditure, Buying and Reserves Steve Thomas
How to: Increase Income? Reduce / Manage Expenditure? Parish Buying NatWest OneCard Manage Reserves and Cash?
Parish Income Primary Income Source : Voluntary Planned Giving (recurring) Tax efficient (Gift-aided) } monthly standing order/ Other Planned Giving } weekly gift aid envelopes Cash Collections at Services } GASDS scheme (*) (*) – contact Yvonne Thompson for help with claiming Voluntary Grants and Legacies (non-recurring) -National legacy scheme resources Fundraising Activities Dividends and Interest – Cash Management Scheme Fees retained by PCC for Weddings and Funerals Trading Activities – hall lettings, magazine and book sales, coffee shop etc.
Parish Expenditure Parish Share paid to Diocese Staff Salaries / Honoraria Clergy and Staff Expenses Mission and Evangelism Regular Church Running Expenses Utilities: Gas / Electricity / Oil / Water – negotiated contract Insurance – EIG – DBF negotiated Cleaning Routine Maintenance Trading Costs eg magazine/café etc Capital: Major Repairs, Maintenance and Improvements – grants/loans
Parish Buying: Releasing Resources for Parishes 4,500+ registered users. • Buying with Confidence – professional procurement • Saving Money – aim to save £10m across English dioceses annually • Saving Time – one stop shop • All wrapped up in Better Stewardship of resources
How to join • Register at www.parishbuying.org.uk • Sign up and use the contracts • Log your energy contract details • Encourage others • Feedback
NatWest One Cards • A Purchasing Card available via NatWest • No monthly charges or interest applied • Works like a credit card • Applications via the NatWest commercial team (email Juliette Hill for details)
CCLA & Bridging Loans CCLA loans • Borrow up to £100,000 • Repay over 5 or 10 years • Low interest rate (currently 1.1% pa) Bridging Loans • To cover cash flow (eg VAT/grant reclaims) • Short term loan from DF for up to 6m • Interest rate 2% over base rate
Parish Reserves What is a reasonable level of Reserves and Cash to maintain? A- £5,000 B- Enough to pay 3-6 months costs C- As much as possible in case the roof needs replacing D- Nothing- we rely on what God provides CC19 – Charities and Reserves www.charitycommission.gov.uk
Treasurers’ Training Day 5 th October 2018 _______________________________________ Parochial Fees Yvonne Thompson
Parochial Fees • “Statutory fees that legally belong to the DBF” • Fee levels increase at the beginning of each year • Fees are based on the costs of ministry; making the church available; routine administration and lighting • PCC / benefice act as agents on behalf of the DBF and handle payments and pass across to the DBF its’ share at ideally, monthly or quarterly intervals
The PCC Element PCC fees have been calculated to include a location/building element based on national statistics for the overall costs of repairs and maintenance of church buildings and the number of hours in use. Also included is an element for administration and cost of lighting. Burial fees also include an element for the maintenance of the church and churchyard.
Extras that can be charged • Heating • Services of a verger • Services of an organist, choir or bell-ringers • Sheet or recorded music that has to be specially purchased • The provision of recorded or taped music • The taking of films, video or sound recordings • Flowers • Special furnishings
Bishops’ Guidelines • These work alongside the fees and cover the majority of queries and idiosyncrasies which may arise in determining the fees • This can be found on the website: http://www.bathandwells.org.uk/supporting- parishes/finances/for-treasurers/parochial-fees/
Table of Parochial Fees from 1 January 2018 – Funerals, Burials and Monuments Fee Fee Notes: payable Payable Total B1. Definitions etc. ‘ Burial ’ includes deposit in a vault or brick grave and the interment This table sets out the fees prescribed by the Parochial Fees Order 2014 (a Statutory Instrument) and Towards To Fee summarises other relevant information. For legal purposes reference should be made to the Order Diocesan Parochial Payable or deposit of cremated remains. ‘ Churchyard ’ includes the curtilage of a church and a burial itself. There is a separate table for fees for baptisms and marriage services. Board of Church Finance Council ground of a church whether or not immediately adjoining such For further information about fees refer to the Guide to Church of England Parochial Fees and church. Frequently Asked Questions which are available on the Church of England website. (NOTE: This includes any area used for the interment of cremated remains within such a curtilage or burial ground, whether Funerals and Burials of person Aged 16 Years or More (See Note B2(i)) consecrated or not.) ‘ Cemetery ’ means a burial ground maintained by a burial authority. ‘ Monument ’ includes headstone, cross, kerb, border, vase, chain, Service in Church 190.00 railing, tablet, plaque, marker, flatstone, tombstone or monument or Funeral service in church, whether taking place before or after burial or cremation (See Note B1) 103.00 87.00 tomb of any other kind. Burial of body in churchyard immediately preceding or following on from service in church 13.00 290.00 303.00 ‘ immediately preceding or following on from service in church ’ Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on 13.00 118.00 131.00 includes the day before and the day after the service in church. from service in church Where “ - “ appears in the table no fee is payable to the body Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately 27.00 - 27.00 preceding or following on from service in church indicated. Cremation immediately preceding or following on from service in church 27.00 - 27.00 Burial of body in churchyard on separate occasion (See Note B2(ii)) 40.00 291.00 331.00 B2. Funerals & Burials Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate 40.00 118.00 158.00 i) No fee is payable in respect of a burial of a still-born infant, or for occasion (See Note B2(ii)) the funeral or burial of a person dying within sixteen years after Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate 53.00 14.00 67.00 birth. ii) The fee for a burial in a churchyard or cemetery on a separate occasion (See Note B2(ii)) occasion applies when burial does not take place on the same day as, or on the day before or the day after, a service in church. No Service in Church iii) The certificate issued at the time of burial is a certified copy of Funeral service (including burial of body) at graveside in churchyard 103.00 290.00 393.00 the entry in the register book of burials kept under the Parochial Funeral service (including burial or other lawful disposal of cremated remains) in churchyard 103.00 118.00 221.00 Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful 161.00 29.00 190.00 Registers and Records Measure 1978. disposal of cremated remains) in cemetery Burial of body in churchyard (committal only) 40.00 291.00 331.00 B3. Searches in Church Registers Burial of cremated remains in churchyard or other lawful disposal of remains (committal only) 40.00 118.00 158.00 The search fee relates to a particular search where the approximate Certificate issued at time of burial (See Note B2(iii)) - 14.00 14.00 date of the burial is known. The fee for a more general search of a church register is negotiable. Monuments in Churchyards B4. Costs and Expenses Permitted in accordance with rules, regulations or directions made by the Chancellor of the diocese, In the case of a funeral service in church, any costs and expenses including those relating to a particular churchyard or part of a churchyard (but excluding a monument incurred in respect of routine administration (including arranging authorized by a particular faculty, the fee for which is set by the Chancellor) dates and times and the making of entries in registers), making the Small cross of wood 13.00 30.00 43.00 Small vase not exceeding 305mm x 203mm x 203mm (12” x 8” x 8”) or tablet, plaque or other marker church available and lighting it are included in the fee prescribed as 13.00 59.00 72.00 commemorating a person whose remains have been cremated payable to the Parochial Church Council. 136.00 Any other monument 13.00 123.00 (the above fees include the approval of the original inscription by the incumbent) Additional inscription on existing monument 13.00 14.00 27.00 Searches in Church Registers Searching registers of burials (See Note B3) (including the provision of one copy of any entry therein) for up to one hour - 29.00 29.00 for each subsequent hour or part of an hour - 29.00 29.00 Each additional copy of an entry in a register of burials - 14.00 14.00 Extras The fees shown in the table do not include charges for heating, the services of a verger, music (e.g. Published by The Archbishops’ Council organist, choir), bells, and flowers, which are fixed by the Parochial Church Council. In the case of a marriage service or a funeral service in church, any costs and expenses incurred in respect of routine Church House, Great Smith Street, administration (including arranging dates and times and the making of entries in registers), making the London. SW1P 3AZ church available and lighting it are included in the fee prescribed as payable to the Parochial Church Council.
Quick Reference Table of Parochial DBF Fees from 1 January 2018 - Ref / Code Apportionment for Retired With Incumbent F= Funeral Frequently Used Minister PLEASE REFER TO FULL TABLE FOR ALL PCC FEES B=Burial (e.g. Banns, Baptisms & Searches) CH=Church CM=Cemetery A=Cremated Remains This is a summary only of the the Parochial Fees 2018. For further information about fees refer to the Guide to CR=Cremation Church of England Parochial Fees and Frequently Asked Questions which are available on the Church of Retired GV=Graveside England website. S=separate PCC Fee DBF Fee Minister Fee DBF Fee (€ ) https://www.churchofengland.org/weddings-baptisms-funerals/fees.aspx CMTL=committal only (’ ) Please refer to full table for PCC fees for Baptisms and Searches in Registers Marriages £ £ £ £ Marriage Service (See Note 5. For marriage certificate see Note 6) M 240 201 * 134 67 Funerals / Church Service of Person aged 16 Years or More (See Note 3(i)) Funeral service in church, whether taking place before or after burial or cremation (See Note 5) F 87 103 * 69 34 Memorial Service MEM 87 103 69 34 Funeral service including burial of body at graveside in churchyard FGV 290 103 69 34 Funeral service including burial (or other lawful disposal) of cremated remains at graveside in churchyard FGV 118 103 69 34 Burials of Person aged 16 Years or More (See Note 3(i)) Burial of body in churchyard immediately preceding or following on from service in church BCH 290 13 * 9 4 Burial or other lawful disposal of cremated remains in churchyard immediately preceding or following on ACH 118 13 * 9 4 from service in church Burial of body, or burial or other lawful disposal of cremated remains, in cemetery immediately preceding or BCM - 27 18 9 following on from service in church Burial of body in churchyard on separate occasion (See Note 3(ii)) BCHS 291 40 * 27 13 Burial of cremated remains in churchyard or other lawful disposal of cremated remains on separate occasion BACHS 118 40 * 27 13 (See Note 3(ii)) Burial of body, or burial or other lawful disposal of cremated remains, in cemetery on separate occasion BACMS 14 53 35 18 (See Note 3(ii)) Burial of body in churchyard (committal only) CMTL 291 40 * 27 13 Burial of cremated remains in churchyard or other lawful disposal of cremated remains (committal only) CMTL 118 40 * 27 13 Cremation / No Service in Church Funeral service at crematorium, or funeral service (including burial of body or burial or other lawful disposal FCRB 29 161 * 107 54 of cremated remains) in cemetery Cremation immediately preceding or following on from service in church CR - 27 * 18 9 Monuments in Churchyards Small cross of wood WC 30 13 0 13 Small vase, tablet, plaque or other marker commemorating a person whose remains have been cremated VT 59 13 0 13 Any other monument MT 123 13 0 13 Additional inscription on existing monument I 14 13 0 13 CASUAL DUTY FEE - Sunday or weekday service (during Vacancies, Holiday Cover, Sabbaticals & periods of Sickness) 0 0 34.50 0
PARISH (if not for whole benefice): St Lucy's Please note all Reference codes, Fees and user notes can BENEFICE/TEAM MINISTRY: Sunshine Valley be found on separate appendix tab. Any queries, please INCUMBENT/PRIEST IN CHARGE: Rev I Jollie contact: FEES CONTACT NAME: Wilfred Pleasant Yvonne Thompson Tel: 01749 685125 CONTACT DETAILS (Tel./email): 01234 567891 or email: MONTH / QUARTER: Yvonne.Thompson@bathwells.anglican.org Q3 Retired Clergy Date Ref* Name Church Name of Officiant PCC Fee £ DBF Fee £ Fee £ 01/04/18 M Smith/Jones St Lucy's Rev Jolie £240.00 £201.00 06/04/18 F White St Lucy's Rev Jolie £87.00 £103.00 06/04/18 CR White St Lucy's Rev Jolie £27.00 06/04/18 BCM White St Lucy's Rev Jolie £27.00 05/05/18 FCRB Green St Lucy's Rev Jolie £29.00 £161.00 12/05/18 FCRB Apple St Lucy's Rev Chapman (PTO) £29.00 £161.00 21/05/18 VT White St Lucy's Rev Jolie £59.00 £13.00 05/06/18 M Baker/Cake St Lucy's Rev Chapman (PTO) £134.00 £240.00 £67.00 14/06/18 FCRB Booker St Lucy's Rev Jolie £87.00 £103.00 14/06/18 CR Booker St Lucy's Rev Jolie £27.00 20/06/18 BACHS Booker St Lucy's Rev Jolie £40.00 £118.00 * See Appendix for details £134.00 £811.00 £1,008.00 Declaration & Signatures I declare that all information provided on this form is true, correct and agreed to the parish records and registers. Signatures Payment Method Office use only Parish Ref: Cheque PCC Officer or Banked: Enclosed Incumbent Date: __/__/18 Complete: Paid by BACS Date
Best Practice • Frequency of returns • Payments – BACS, CHQ reference Parish + Fees • Bishop’s Guidelines • Mistakes can be rectified and reconciled – contact Yvonne • Ideally a service per line rather than multiples added together as it is easier to see if there has been an over/under payment
Waiving Parochial Fees • The Incumbent or Priest in Charge (P-in-C) has the right to waive the DBF fee “in a particular case” - cannot issue a blanket waiver of fees, and also the right to waive the PCC fee after consulting with the Churchwardens • No fee for children under 16 • The DBF will have to find the additional fund for stipends elsewhere • If PCC waive their element, DBF portion is still due • PCCs will approach the Rural Dean in the case of a vacancy
FAQs • Two bodies in one plot or an additional body in a pre-existing plot • Other denominations • Readers • Banns & Renewal of vows • Thanksgiving/Memorials – separate occasion small no fee, otherwise same as a funeral
Clergy Sickness Cover Fees for casual duty and travel expenses are payable by the DBF for a period of eight weeks commencing at the beginning of the fifth week from the time that an Incumbent is ill. For longer absences AD approval is required. These fees are not payable to stipendiary clergy, SSMs, Chaplains or Readers, although they may claim travel expenses. It is the responsibility of the churchwarden arranging the service to ensure that any visiting clergy have PTO (Permission To Officiate). No payment will be made by the DBF to visiting clergy who do not have PTO .
Retired Ministers with PTO • Funeral Directors have been instructed to make all payments to the PCC/benefice • Retired Ministers will approach the PCC/benefice for their apportionment of fees and travel expenses • Should the Retired Minister refuse a fee, then the whole fee (excluding the PCC element) is payable to the DBF
Vacancy Claims • Detailed information will be sent at the beginning of a vacancy • Vacancy Claims for Sunday or Weekday services – max 4 services per week. Forms completed monthly • Fees can not be paid to Stipendiary clergy, House for Duty priests, self supporting ministers (SSMs), Chaplains or Readers • House for Duty Priests are treated the same as stipendiary clergy
Tips Don’t try to modify formulae and macros in cashbook. Cashbook is password protected, Cashbook Champions can reset formulae if software becomes corrupted Avoid cutting and pasting data around the cashbook – use the sort keys instead to sort entries by date/account etc. For larger churches a commercial accounts package may be preferable (e.g. Finance CoOrdinator / SAGE / Data Developments etc). Diocese working with Liberty Accounts on a potential advance on Cashbook – watch this space!
Fee Audits • Every year a selection of 12 Benefices are selected for an annual fee audit (some randomly and some on a risk basis) • The DBF officers will be comparing the fee returns submitted with the service registers for completeness and accuracy • It is hoped that they will assist the PCCs with good practice and record keeping • Queries are followed up shortly after each audit and any necessary recommendations made • Audits are not a fault finding mission – we really are very friendly!
Treasurers’ Training Day 5 th October 2018 _______________________________________ GDPR Peter Evans Assistant Diocesan Secretary
Link to Parish Resources Guidance on GDPR: https://www.parishresources.org.uk/gdpr/ Link to Giving Reviews: https://www.parishresources.org.uk/wp- content/uploads/GDPR-and-Giving-Reviews.pdf
Treasurers’ Training Day 5 th October 2018 _______________________________________ Gift Aid Yvonne Thompson & Sue Whitehead
Gift Aid • Basic Principles: – There has to be a gift; donation of money with NO benefit – Donor must pay sufficient UK Income or Capital Gains tax • Gift Aid Declaration - name, house name, post code, signature (sample copies in pack) • Submitting Claims: – Time limit is 4 years – Interim claims, anytime – Aggregation • Record Keeping: Keep the following for 6 years – Envelopes – Bank statements – Gift Aid Declaration – Working papers
Gift Aid donations schedule Get it right first time - how to complete this schedule: * Don't change the layout of the schedule or change the name of the worksheet. * Save the schedule as a .ods file not a Microsoft Excel .xlsx file, for example Gift Aid Jan 2014.ods. * If any section isn't applicable leave it blank. Don't enter N/A or Nil. * Don't include blank spaces or other characters at the start or end of boxes. * Don't leave a blank row between donations. * Enter the house name or number and the postcode of all donors that live in the UK. For donors living abroad, enter their address and put X in the 'Postcode' column. * Stay within the maximum of 1,000 rows of donations. * Aggregated donations are donations under £20 from different people totalling less than £1000 per line. When you add together donations from the same donor, you must leave the aggregated donations column blank. * For sponsored events enter the participant's name and address, the date collected, and the total amount raised. Don't include any donations over £500 – these must be shown separately as normal Gift Aid donations . Fig.1 shows an example of how to complete the schedule. For more information follow the link below. You must be connected to the internet to access the guidance. Charities online guidance Fig.1 Title First name or initial Last name House name or number Postcode Aggregated donations Sponsored Donation date Amount Examples up to 4 up to 35 characters with no spaces, up to 35 characters up to 40 characters UPPER CASE a simple description up to event (DD/MM/YY) DON'T use a £ sign characters or just enter an initial and include a 35 characters - DON'T enter DON'T use enter Yes or space Yes or Not Applicable. leave blank hyphens or full stops Prof Henry House Martin 152A M99 2QD 24/03/15 240.00 Mr John Smith 100 Champs Elysees, Paris X 24/06/15 250.00 One off Gift Aid donations 31/03/15 880.00 Miss B Chaudry 21 L43 4FB Yes 26/04/15 80.00 Enter details from here Earliest donation date in the For aggregated donations, this date may be earlier than any date entered in the donation date column of the donations schedule table period of claim. (DD/MM/YY) below. Box 1 03/04/17 Previously over-claimed amount. Leave blank if none Make sure you show the tax not the donation. This amount will be deducted from your claim. Box 2 Don't use a £ sign The total below is automatically calculated from the amounts you enter in the schedule. Total donations: £143.00 Donations schedule table Sponsored Item Title First name Last name House name or number Postcode Aggregated donations Donation date Amount event (Yes/blank) (DD/MM/YY) 1 A Smith Bell House TA2 7QA 03/04/17 13.00 2 B Jones 17 BS40 7TF 03/04/17 13.00 3 C Bennett 25 BS41 9NF 03/04/17 13.00 4 Licensing Chew Stoke 03/04/17 13.00 5 D Wells The Lodge TA10 0EG 07/04/17 13.00 6 Horton 16/04/17 13.00 7 Mr E Bath 13 BA1 2PR 18/04/17 13.00 F Mann 73 IG1 4AL 18/04/17 13.00 8 G Weston 55 BA3 5QU 23/04/17 13.00 9 10 Frome Deanery Mission Project 23/04/17 13.00 11 Confirmation Trull 24/04/17 13.00
GASDS – Gift Aid Small Donations Scheme • Different scheme to Gift Aid • Claimed in Tax years • Back Claims: ~ 2 years • Donations up to & including £20 cash or contactless (from 6 April 2017) – at any one time • Single church parishes can claim up to £8,000 • Multi church parishes can claim up to £8,000 per church per year • Donor information not required
Gift Aid Small Donations Scheme (GASDS) community buildings Get it right first time - how to complete this schedule: * Don't enter an amount over the GASDS limit of £5000 (for donations received before 6 April 2016) or £8000 (for donations received on 6 April 2016 onwards). * GASDS are claimed by tax year - not on your accounting period. Please ensure you separate donations into tax years. * GASDS must be claimed within two years. If it has been more than two years then your GASDS will now be out of date. * Don't change the layout of the schedule or change the name of the worksheet. * Save the schedule as a .ods file not a Microsoft Excel .xlsx file, for example Gift Aid Jan 2014.ods. * If any section isn't applicable leave it blank. Don't enter N/A or Nil. * Don't include blank spaces or other characters at the start or end of boxes. * Don't leave a blank row between donations. * Stay within the maximum of 500 rows of donations. * Enter values in pounds sterling including pence. Fig.1 shows an example of how to complete the schedule. For more information follow the link below. You must be connected to the internet to access the guidance. Charities Online guidance Fig.1 Building name First line of address Postcode Tax year 1 Amount of donations Tax year 2 Amount of donations Examples (up to 160 characters) (up to 40 characters) UPPER CASE ending 5 April received in tax year 1 ending 5 April received in tax year 2 and include a (include tax year (£) (£) space 3 claims in this (include tax year 3 column) claims in this column) 2015 The Vault 22 Liberty Place L20 3UD 2014 1500.00 2500.00 The Vault 22 Liberty Place L20 3UD 2016 2000.00 Bootle Village Hall 11A Grange Road L20 1KL 2015 1750.00 The total below is calculated from the amounts you enter into the schedule. Total of all amounts: £615.00 Community buildings table Tax year 1 Amount of donations Tax year 2 Amount of donations Item Building name First line of address Postcode ending 5 April received in tax year 1 ending 5 April received in tax year 2 (£) (£) 2017 123.00 1 St Swithuns Bath BA1 7RS 4 St Peter's Church 2017 123.00 Longfellow Road BA3 3YZ 6 St Francis of Assisi 2017 123.00 Saxon Green TA6 4JA 10 St John the Evangelist 2017 123.00 Queens Road BS21 7TH 2017 123.00 13 All Saints Church Lane BA2 0AN 14
Treasurers’ Training Day 5 th October 2018 _______________________________________ The Treasurers’ Cashbook Nic Laycock
A Familiar Story? “It’s routine – just banking and completing the record sheets – I have a system!” “We’ve got some Excel spreadsheets – I put them together over the years” (On Office 2003) “I used Sage in my professional life so that is what I have used – it’s far too big for what we need and costs a subscription, but it is set up”
What we need ………. Simple system designed for our parish accounts Will provide easy to generate reports for PCC, Diocese and Charities Commission Low cost or free Access to support
The Treasurers’ Cashbook EXCEL based software originally developed in Gloucester Diocese - most suitable for smaller parishes with income <£100k Free - Available to download with a WORD manual from the website (http://www.bathandwells.org.uk/supporting- parishes/finances/for-treasurers/) Free training available Support - volunteer Cashbook Champions – all parish Treasurers – Luke 14 v 28 Community
Cashbook in Summary Inter-a/c Budget Local codes Real time SO/DD shortcuts transfer mgt facility for analysis balances “Single entry” of Tailored interim and receipts and final local reporting payments on a single page Simple bank reconciliation “Behind the Scenes” double Standard Accounts Parochial entry processing codes Fees Return Statutory Year end R&P Report CofE Annual Return of Parish Finance
Beyond today
How can we support you? Treasurer’s newsletters Regular updates to the Finance News section of the diocesan website and online “Handbook” “Treasurers Learning Network” Luke 14 -28 Forum Cashbook, fees, and Independent Examiners training Telephone/email support for diocesan Cashbook and general queries Occasional roadshows on “hot topics”
Treasurers Learning Network Shared questions and experience – over 60 current members No one alone Learning from each other Developing best practice Guidelines and frameworks available Not reinventing the wheel Easier to hand over to next Treasurer Get email updates whenever someone posts
How to join Register to sign up today or email jessica.cook@bathwells.anglican.org Go to independent Yahoo group http://groups.yahoo.com/group/Luke14-28
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