Treasurers’ guidance sheets
to supplement the ACAT handbook
Treasurers’ guidance sheets
to supplement the ACAT handbook
Index
The headings for these supplementary guidance sheets for Quaker treasurers follow the titles of
the ACAT handbook chapters. Please read the introduction rst as this gives a brief overview of
how to use these sheets as well as other information and resources that may be of help to local
and area meeting treasurers.
Introduction
Treasury sections:
1 So you’ve been asked to be treasurer Nov 2019
2 Bookkeeping Nov 2019
3 Internal controls
4 Budgets
5 Receipts and payments
6 Basic accruals accounts
7 VAT
8 Employment issues
9 Reserves
10 Annual report
11 Independent examination
Fundraising sections:
12 Copyright, licences & fundraising regulations
13 Tax ecient giving
14 Stewardship
15 Investing church funds
16 Associated charities
cont’d overleaf
1/1
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Introduction
The primary source of reference for Quaker treasurers on legal and nancial matters is the
ACAT (Association of Church Accountants and Treasurers) handbook. These sheets offer
supplementary guidance to be used in conjunction with the ACAT handbook. They replace the
Quaker Treasurer’s handbook, which has now been withdrawn.
Britain Yearly Meeting has a membership with ACAT covering area meeting (AM) treasurers,
local meeting (LM) treasurers and one other person per AM. If you have not yet received the
ACAT login details, please contact the secretary to Quaker Stewardship Committee on
020 7663 1161 or email qsc@quaker.org.uk. ACAT revises its handbook every three years and
keeps the online version up to date for current best practice and regulatory requirements.
The ACAT handbook is in three sections – treasury, fundraising and administration – and in
all there are 25 chapters. The guidance sheets for Quaker treasurers are structured as 25
supplements, each one mirroring the relevant chapter of the ACAT handbook. Each guidance
sheet provides additional information in the form of the relevant sections of Quaker faith &
practice as well as other information specic to the Quaker context. The appendix is a summary
of abbreviations for Quaker organisations, for ease of reference.
The guidance sheets are written as an online resource, with links to relevant information on the
BYM website and the websites of the two regulators, the Charity Commission for England and
Wales and the Ofce of the Scottish Charity Regulator.
1/3
November 2018
ACAT handbook – supplementary
guidance sheets for Quaker treasurers
Chapter 1. So you’ve been asked to be treasurer
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, [email protected].
1/4
What is covered in the ACAT handbook
‘Chapter 1 So you’ve been asked to be treasurer’ includes:
1. Know what you are letting yourself in for
2. Keeping the books
3. Production and publication of year end accounts
4. Should your church be registered with the Charity Commission?
Online at https://acat.uk.com/membership/so_youre_the_treasurer.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 13 Varieties of religious service
Treasurers: Sections 13.43 and 13.44
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Quaker business method
3. Support available for new and existing treasurers
4. Quaker spreadsheets
November 2018
What is covered in the ACAT handbook
A summary of the content of each ACAT chapter
Relevant sections of Quaker faith & practice
A summary of the relevant sections of the 5th edition of
Quaker faith & practice
Information specific to the Quaker context
Relevant information for Quaker treasurers
The layout of the guidance sheets
for Quaker treasurers
Each sheet is laid out in the following way:
Introduction
2/3
November 2018
Some Quaker treasurers will be familiar with accounting practices and Quaker structures and
business method. Others may be less familiar. The guidance sheets aim to help all Quaker
treasurers, whatever their level of experience. Some of the guidance is relevant to treasurers
of all Quaker organisations. Other content deals with the specic aspects of local and area
meeting treasurership. Some of the guidance is by its nature technical, for instance the
guidance sheet on reserves (surplus funds). For further information and support, please contact
the Treasurers’ and Clerks’ Support Ofcer on 020 7063 1045 or at tcsupport@quaker.org.uk.
The structure of Quakers in Britain
The main structures of Britain Yearly Meeting are explained in the booklet Quakers in Britain:
A short guide to our structures, available at www.quaker.org.uk/documents/
quakers-in-britain---a-short-guide-to-our-structures-1.
Flow of financial information
The LM treasurer is appointed by the local meeting and maintains its nancial records. The
LM treasurer summarises the nancial activities of their local meeting in a standard format
and sends this to the AM treasurer. The AM treasurer is appointed by the area meeting and
maintains the area meeting’s own nancial records. The AM treasurer collates the nancial
activities of the local meetings and the area meeting into a single set of accounts, accompanied
by the trustees’ annual report.
The area meeting is the charity unit for charity law in England and Wales and in Scotland. The
area meeting annual report and accounts are considered and approved (signed) by the area
meeting trustees and presented to area meeting in session for adoption.
Introduction
3/3
November 2018
In Scotland, all charities are registered with OSCR, the Ofce of the Scottish Charity Regulator,
and are required to le their trustees’ annual report and accounts with the regulator. In England
and Wales, only larger religious charities are required to register with the Charity Commission
for England and Wales and le their report and accounts with the regulator. For the denition of
larger charities, see the ACAT handbook. Smaller religious charities in England and Wales are
not required currently to register with the regulator (excepted status) or to le their report and
accounts, unless requested to do so. This excepted status is expected to end by March 2021,
when smaller religious charities will be required to register with the Charity Commission and le
their report and accounts when registered.
Flow of funds (money)
Typically, Friends donate money to their local meeting to nance its day-to-day activities and
maintain its meeting house, for instance to pay for internal redecoration and repairs. Friends
may also donate to their area meeting to pay for its day-to-day activities and perhaps to pay for
external repairs and improvements to meeting houses in the care of the area meeting.
Finally, Friends may donate money to Britain Yearly Meeting (BYM) – the central organisation
that supports Quaker meetings and works with and on behalf of Quakers in Britain to put our
faith into action – either directly or through their local or area meeting.
The treasurer/collector’s rst responsibility is to collect for the needs of their local and area
meeting. They should also support the call for contributions for Quaker work that is undertaken
centrally by Britain Yearly Meeting – these contributions to our national work will be decided at a
local or area meeting business meeting.
Sustainability
Sustainability is a concern of BYM, which made a commitment in 2011 to become a sustainable
community, so as to reduce the risks associated with climate change and an unsustainable
consumer-led lifestyle. BYM has provided guidance on sustainability to Friends since that time.
Sustainability is also a concern of area meetings and trustees. LM and AM treasurers have a
role to play in supporting Friends in this concern.
These guidance sheets consider sustainability in a number of contexts: how an area meeting
maintains and improves its meeting houses and other properties, how it invests its funds,
how it holds reserves, and how it reports its actions on sustainability in its annual reports and
accounts.
Feedback from Friends
Feedback from Friends is welcome on the use of the guidance sheets and on suggestions
for updates and amendments to the sheets. Please contact the secretary to Quaker
Stewardship Committee on 020 7663 1161 or email qsc@quaker.org.uk.
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 1. So you’ve been asked to be treasurer
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ocer, 020 7663 1045, tcsupport@quaker.org.uk.
1/3
What is covered in the ACAT handbook
Chapter 1 ‘So you’ve been asked to be treasurer’ includes:
1. Know what you are letting yourself in for
2. Keeping the books
3. Production and publication of year-end accounts
4. Should your church be registered with the Charity Commission?
Online at https://acat.uk.com/membership/so_youre_the_treasurer.php
«See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 13 ‘Varieties of religious service’
Treasurers: sections 13.43 and 13.44
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Quaker business method
3. Support available for new and existing treasurers
4. Quaker spreadsheets.
November 2019
Chapter 1. So you’ve been asked to be treasurer
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 1, Qf&p 13.43, 13.44 and chapter 14. If you are in
Scotland read the ACAT handbook chapter 25 ‘Charities in Scotland’ (https://acat.uk.com/
membership/charities_in_scotland.php).
n If you are new to the role (or if you haven’t read it before), set aside time to read through the
whole ACAT handbook, and consider whether you might benet from training.
n Read Quaker Stewardship Committee’s Advices & queries on Quaker stewardship
(www.quaker.org.uk/documents/advices-queries-for-stewardship-2015), which aims to help
meetings consider nancial matters.
n Do a data audit (www.quaker.org.uk/documents/guide-to-data-audit-2018) or review the
existing audit to familiarise yourself with the various accounts. Look at a previous set of
annual accounts, and if possible have a handover meeting with the previous treasurer.
n Check for local and area meeting nancial processes or policies. For example, is there a
specic set of spreadsheet headers or a preferred way to keep documents (all digital or
keeping the physical receipts) that would help with the production of the annual accounts?
n Have a shared, secure cloud-based storage system for accounts and all nancial paperwork,
or at least ensure that regular backups are made and given to another member of the nance
committee.
n Keep all nancial papers securely, ensuring that they are only accessed by authorised persons.
n Meet regularly with other treasurers and collectors to share good practice, both in your area
meeting and your geographical area.
2. Quaker business method
Our clear minutes and record-keeping ensure that some internal controls are automatic;
developing procedures for the remainder should not be onerous.
Our Quaker testimonies to simplicity and integrity can be helpful when setting up systems or
deciding what needs to be kept.
Treasurers are appointed by the body for which they act, usually for a period of three years. This
does not need to be a single-person role: a team of treasurers can work well, with either each
person sharing the tasks and responsibility equally or having a specied set of tasks.
3. Support available for new and existing treasurers
n The Treasurers’ & Clerks’ Support Ocer is the rst point of contact for treasurers’ support
at Friends House: phone 020 7663 1045 or email tcsupport@quaker.org.uk.
n The treasurers’ webpage at www.quaker.org.uk contains information about resources,
support and training for Quaker treasurers, plus many documents to download or print out:
www.quaker.org.uk/treasurers.
2/3
November 2019
Chapter 1. So you’ve been asked to be treasurer
n Quaker Stewardship Committee (QSC) oers advice and support to area meeting
treasurers in various ways. Visit www.quaker.org.uk/qsc to nd out more.
To contact a member of QSC, phone 020 7663 1161 or email qsc@quaker.org.uk.
n Trustees’ & Treasurers’ News is produced by QSC and sent out three times a year.
You can nd it at www.quaker.org.uk/treasurers or contact the Treasurers’ & Clerks’ Support
Ocer to subscribe to it by email or post.
n Training is available from Woodbrooke (www.woodbrooke.org.uk, Quaker-specic training)
and ACAT (www.acat.uk.com, general church treasurer training).
n There is an annual conference for Quaker treasurers, which usually includes workshops
and inspiration as well as the chance to meet other treasurers, share good practice and hear
about the nances of Britain Yearly Meeting. See www.quaker.org.uk/treasurers.
n Britain Yearly Meeting sends out a contributions pack each year containing materials
to help you make an appeal for contributions to support our central work. Contact the
Treasurers’ & Clerks’ Support Ocer for more information or visit www.quaker.org.uk/
contributions.
n All area meeting treasurers are sent quarterly reports on contributions made by their area
meeting to Britain Yearly Meeting. The reports include contributions made directly to BYM by
individuals. For more information, contact the Grants & Contributions Support Ocer on
020 7663 1015 or at contributions@quaker.org.uk.
n Britain Yearly Meeting provides records retention guidance at www.quaker.org.uk/
records, which covers items such as minutes of nance and property committee meetings,
employment records, and other nancial documents.
n In addition to the treasurers’ handbook and training courses, ACAT oers an annual
conference and specialised advice via email or phone: visit www.acat.uk.com to nd out
more.
n If the area meeting is considering registering as a charity, there is a full chapter in the ACAT
handbook (https://acat.uk.com/membership/registration_england_wales.php) and more
information in that chapter’s accompanying Quaker supplementary guidance sheet.
4. Quaker spreadsheets
A Quaker-specic Cash Book spreadsheet is available to help LM and AM treasurers with their
bookkeeping tasks. It can be downloaded at www.quaker.org.uk/treasurers and includes a
user guide, demo les and online training videos. Technical support from Quaker volunteers is
available if required.
The Cash Book spreadsheet looks like a paper cash book and it is used in the same way. You
don’t need to be familiar with spreadsheets to be able to use it as it comes with full instructions
and is straightforward to use. However, it will be easier if you have some practice in basic
bookkeeping, such as provided by the Woodbrooke treasurers’ courses. The data shown in the
demo spreadsheet is the same as the examples used on the Woodbrooke treasurers’ courses.
3/3
November 2019
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 2. Bookkeeping
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ocer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 2 ‘Bookkeeping’ includes:
1. Bookkeeping: the basics 6. Bank reconciliation
2. Put transactions through bank account 7. Accounts preparation
3. Cash books Appendix 1 – Cash book
4. Documentation Appendix 2 – Bank reconciliation
5. Cash book: a practical example Appendix 3 – Financial report.
Online at https://acat.uk.com/membership/book_keeping.php
«See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 13 ‘Varieties of religious service’
Treasurers: Sections 13.43 and 13.44
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Quaker spreadsheets
3. Charity accounting packages
4. Record-keeping.
1/4
November 2019
Chapter 2. Bookkeeping
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 2 and Qf&p 13.43, 13.44 and chapter 14.
n If you are new to the role (or if you haven’t read it before), set aside time to read through the
whole ACAT handbook and consider whether you might benet from training.
Training is available from Woodbrooke (www.woodbrooke.org.uk, Quaker-specic training)
and ACAT (www.acat.uk.com, general church treasurer training).
n Read Quaker Stewardship Committee’s (QSC) Advices & queries on Quaker stewardship
(www.quaker.org.uk/documents/advices-queries-for-stewardship-2015), which aims to help
meetings consider nancial matters.
n Do a data audit (www.quaker.org.uk/documents/guide-to-data-audit-2018) or review the
existing audit to familiarise yourself with the various accounts. Look at a previous set of
annual accounts, and if possible have a handover meeting with the previous treasurer.
n Check for local and area meeting nancial processes or policies. For example, is there a
specic set of spreadsheet headers or a preferred way to keep documents (all digital or
keeping the physical receipts) that would help with the production of the annual accounts?
n Have a shared, secure cloud-based storage system for accounts and all nancial paperwork,
or at least ensure that regular backups are made and given to another member of the nance
committee.
n Keep all nancial papers securely, ensuring that they are only accessed by authorised persons.
n Meet regularly with other treasurers and collectors to share good practice, both in your area
meeting and your geographical area.
While there are Quaker-specic spreadsheets, you don’t need to have a computer to be a
treasurer. A manual or paper cash book will be ne for most simple accounts.
Although not necessary for all routine payments, most expenditures should be minuted from
the committee or business meeting authorising the spending, or be listed in a general nancial
policy. There should be clear documentation showing why the money was spent, and creating
a paper trail. Show the cheque or payment being made and then the monies leaving the bank
account, along with any receipt.
2. Quaker Cash Book spreadsheet
A Quaker-specic Cash Book spreadsheet is available to help LM and AM treasurers with their
bookkeeping tasks. It can be downloaded at www.quaker.org.uk/treasurers and includes a user
guide, a help system, a demo le and online training videos. Technical support from Quaker
volunteers is available if required.
The Cash Book spreadsheet looks like a paper cash book and it is used in the same way. You
don’t need to be familiar with spreadsheets to be able to use it as it comes with full instructions
and is straightforward to use. However, it will be easier if you have some practice in basic
2/4
November 2019
Chapter 2. Bookkeeping
bookkeeping, such as provided by the Woodbrooke treasurers’ courses. The demo le mirrors
the examples used on the Woodbrooke treasurers’ courses and shows how the spreadsheet
looks when completed.
Features
You can customise the Cash Book spreadsheet for your Meeting using the categories of
receipts and payments you need. It enables you to record all the receipts and payments,
replacing a manual cash book, and providing automatic totalling and bank reconciliation.
It can summarise the contributions from each donor and automate the handling of claims for Gift
Aid.
You can enter the budget agreed by the Meeting and it will show how the receipts and payments
build up against the budget throughout the year.
You can set up dierent funds to keep parcels of money separate and it will keep track of how
much is available in each fund, whether it is all held together in the same bank account or
spread across two dierent bank accounts.
The end of the year
At the end of the year the spreadsheet helps you to prepare the gures for entry into a Charity
Commission annual report template. It provides several end-of-year tables where you can (a)
group the many separate column totals into the standard categories like Quaker activities,
Fund raising, Support costs, etc., and (b) allocate Support costs between Quaker activities and
Fund raising. Those treasurers using accruals accounting rather than receipts and payments
accounting can also, if required, enter the end-of-year accruals.
Availability
This spreadsheet is distributed free for Quaker treasurers in the UK. Support is available, so
you can ask for help if you have any problems with installing or using the les. Versions of the
spreadsheets are available for Microsoft Excel and for OpenOce or LibreOce. They can be
downloaded from the treasurers’ web page at www.quaker.org.uk/ treasurers. The technical
support email for the spreadsheets is treasurersIT@quaker.org.uk.
3. Charity accounting packages
In addition to the above spreadsheets, some area meetings have started to use nancial software.
There are two main ways to do this:
One is that the area meeting bookkeeper or treasurer does all the input, reconciles the bank
statements and manages all bank accounts. The local treasurers keep a cheque book and send
an annotated bank statement, or list of cheques, to the bookkeeper and area meeting treasurer,
who may also pay some bills direct.
Alternatively, the local meeting treasurers continue to keep their cash books as before, using
spreadsheets or otherwise, but send their list of transactions regularly to the area meeting
bookkeeper for entry into the accounting package’s system.
3/4
November 2019
Chapter 2. Bookkeeping
This may seem like duplication, but it has the enormous advantage that the end-of-year reports
for the area and local meetings can be produced automatically with no additional work. These
packages can also deal with Gift Aid claims and produce interim nancial reports whenever they
are needed.
In all cases, be sure to print out and keep paper copies, both for legal reasons and in case your
successor is not a computer user.
If your area meeting is considering using an accounting package, contact your QSC Link Friend,
who will be able to give you the most up-to-date advice. To nd your QSC Link Friend, phone
020 7663 1161 or email qsc@quaker.org.uk.
4. Record-keeping
Keeping records is an important part of bookkeeping. Helpful documents giving the length of
time that documents should be kept are available at www.quaker.org.uk/records:
n Document retention guidance
n Records retention schedule.
While compliance is important, eective record-keeping ensures that the valuable information
is not lost among unnecessarily full archives, preventing duplication of eort and meaning that
records are available for analysis or to support the activities and functions of your charitable
objectives.
Further advice is available from professional accountants or the appropriate legal body for
specic types of items. A free toolkit to work through all records within the area meeting is
available from the Charity Finance Group (CFG) at www.voluntarysectorarchives.org.uk/
resources/for-charities.
4/4
November 2019
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 3. Internal controls
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 3 ‘Internal controls’ includes:
1. What are internal controls?
2. Receipts
3. Payments
4. Assets, property and loans
5. Security
6. Postscript.
Online at https://acat.uk.com/membership/internal_controls.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Managing risk
3. Handling money.
1/2
November 2018
Chapter 3. Internal controls
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 3 and Qf&p chapter 14.
n Be aware of the need for security for records and where that overlaps with data protection.
See chapter 21 ‘Data protection’ of the ACAT handbook and the updated General Data
Protection Regulation (GDPR) guidance at www.quaker.org.uk/data-safety.
n Look for training and support for any member of your team who might need this –
Woodbrooke runs a Quaker treasurer course, while ACAT provides online and day courses.
n Any procedures should ensure clear minutes of authorisation are required for any changes,
expenditure, etc., and give guidance on how records should be kept, maintained and then
destroyed.
n Have a shared, secure cloud-based storage system for accounts and all nancial information,
or at least ensure that regular backups are made and given to another member of the nance
committee.
n Meet regularly with other treasurers and collectors to share good practice, both in your area
meeting and geographical area.
2. Managing risk
Having good internal controls does not imply any lack of trust, nor does it call into question the
honesty or integrity of anyone. Rather, good controls can serve as a protection from any risk of
possible misuse or even misappropriation of meeting funds, and will also protect the treasurers,
area meetings trustees and others from any possible charge of neglecting their legal duty to
take proper care of meeting funds. The Charity Commission provides guidance at www.gov.uk/
government/publications/internal-nancial-controls-for-charities-cc8, which includes a checklist.
Fraud can happen in Quaker meetings – read the A vulnerable victim? report at
www.quaker.org.uk/documents/a_vulnerable_victim or request it from qsc@quaker.org.uk.
See www.quaker.org.uk/treasurers for information on how to protect your meeting from fraud.
Quaker structures – our structure of AM, AM trustees and LMs is complex for a charity of the
size of an AM. This risk is mitigated by careful oversight of each role-holders’ work and the
triennial terms for role-holders. When a role-holder changes, a good handover is essential.
Quaker business method – our clear minutes and record-keeping ensure that some internal
controls are automatic; developing procedures for the remainder should not be onerous.
3. Handling money
Ensure you have guidance on good governance from your trustees and Quaker Stewardship
Committee (QSC), and that everyone handling money has read the area meeting’s cash-
handling policy and had training about how to handle the meeting’s money. This includes all
money from coins in the collection bowl, through petty cash, to larger amounts of income and
expenditure and dealing with investments.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 4. Budgets
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 4 ‘Budgets’ includes:
1. Budgets are part of stewardship 7. Budget detail
2. What is a budget? 8. Preparing the income budget
3. Why prepare budgets? 9. Preparing the expenditure budget
4. The budget start point 10. Presentation and approval
5. Who should prepare the budget? 11. Using the budget.
6. The budget period
Online at https://acat.uk.com/membership/budgets.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Helping the meeting to think about how to use its money
3. Who budgets for what?
4. The annual call for contributions.
1/3
November 2018
Chapter 4. Budgets
2/3
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 4 and Qf&p chapter 14. Also see the ACAT handbook
chapter 14 ‘Stewardship’ (https://acat.uk.com/membership/stewardship.php).
n If you are a new treasurer, or returning after some time away, ask each committee or each
role-holder, such as warden, what budget they are used to working to, or if they take each
decision to business meeting. If you are an AM treasurer, check that LM treasurers are
operating budgets effectively.
n Look at previous years’ accounts to start to create a record of who spent what. Check if there
are any planned activities or other expenditure that will need to be planned for.
2. Helping the meeting to think about how to use its money
Remember! It is not the treasurer’s job to take decisions about the meeting’s money, but rather
to inform Friends so that they can decide for themselves. The treasurer informs and advises; the
meeting considers and discerns; the trustees formally authorise.
Quaker Stewardship Committee issued a set of Advices & queries on Quaker stewardship to
help meetings consider the underlying issues, as well as some specic issues, when thinking
about nancial matters – www.quaker.org.uk/documents/advices-queries-for-stewardship-2015.
ACAT handbook chapter 4 has some good questions that could be considered by the whole
meeting, not just the treasurer or nance team.
Encouraging the whole meeting to consider, “How do we want to develop our meeting’s
ministry?” can be a good starting point. Discern what you feel corporately led to do, and then
work out how to do it. Remember that moving forward in faith needs to be balanced with
planning and good stewardship.
Information on central work may be useful when encouraging Friends to give money and
budgeting donations from local meeting to both area meeting and Britain Yearly Meeting (BYM).
BYM sends meetings a contributions pack each year containing materials to help you make an
appeal for contributions to support our central work. Contact the Treasurers’ & Clerks’ Support
Ofcer for more information or visit www.quaker.org.uk/contributions.
3. Who budgets for what?
Area meeting is the governing body for local meetings and requires money from its local
meetings to cover expenditure that benets the whole area meeting. This can be requested
through a set quota or a contribution system. Knowing what monies will be coming in can make
planning much simpler at all levels.
Examining and sharing budgets at area meeting level can enable the gathered treasurers and
other nance committee members to consider if combining services or sharing supplies can be
a way to reduce expenditure and help spread budgeting necessities over the full area rather
than duplicating costs at a local and area level.
Quaker work cannot be done without adequate resources. Some of these resources already
November 2018
Chapter 4. Budgets
3/3
exist within the local meeting, for example the local meeting itself and the talents and skills of
Friends. Others will need to be nanced. Once a budget has been agreed, it is important to
develop a fundraising strategy at an early stage.
Handling the money won’t necessarily be your responsibility as treasurer, but the collector may
ask for help and advice. A collector can be appointed to take responsibility for the monies raised.
4. The annual call for contributions
This is an opportunity to tell all members about the work that has been discerned at local, area
and yearly meeting level, discuss projects that are being considered, and issue a reminder that
the everyday activities need to be funded too.
Consider how the money collected last year has improved life for members during that year.
How many have been sent on courses or received training, and what events have been
organised? Try to make the lines on the budget spreadsheet reect the many different activities
and resources that have enriched the worshipping community.
Britain Yearly Meeting staff give support by producing a contributions pack for treasurers and
collectors to use to encourage contributions from their meeting. Contact the Treasurers’ &
Clerks’ Support Ofcer for more information or visit www.quaker.org.uk/contributions.
“Do you give a right proportion of your money to support Quaker work?” Advices & queries 20
This query is not an easy one to answer. More questions arise from it. At the Annual Conference
of Treasurers in 2008, Beth Allen gave a talk entitled ‘Holding our money in the light’. In it she
encouraged us to view the consideration of budgets and nancial planning not as ‘counting
beans’ but instead as ‘planting seeds’, which need regular oversight as well as feeding/watering.
n How do I know enough to make an informed judgement about how much is needed and how
to allocate my giving between local meeting, area meeting, yearly meeting and other Quaker
funds?
n How can I assess what is a “right proportion” for me to give to the total work of the Society?
n What are the means by which, individually and corporately, contributions can be made to the
Society’s work?
n In particular, how is the contribution material/schedule to be circulated?
Quotas are only a rough guide: it is important to remember that not everyone can give the full
amount, while others will be able to give more. The real ask is not for Friends to each give an
equal amount, but to give with equal generosity.
“I don’t know whether you realise how good you are in the role of treasurer. When you agreed
to take it the chances are you weren’t told how multifaceted the job is; nor how Friends look
up to you as a lynchpin, nor how crucial your role is in the important relationships between
the Friends in your meeting and the corporate work and life of your local meeting, your area
meeting and the centrally managed work of BYM.”
Jonathan Fox (as clerk of Trustees, BYM 2012)
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
1/2
Chapter 5. Receipts and payments
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Constitution and functions: Sections 4.10 parts l & m & 4.33
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Receipts and payments accounts in the context of the Quaker meeting.
What is covered in the ACAT handbook
Chapter 5 ‘Receipts and payments basis for accounts’ includes:
1. The principles set out by law
2. Determination of right to use the
receipts and payments basis
3. Format and contents
4. Receipts and payments summary
Online at https://acat.uk.com/membership/r_and_p.php
H See Introduction section for how to receive free login details for Quaker treasurers.
5. Statement of assets and liabilities
6. Notes to the account and statement
7. Authorisation
8. Further guidance and examples.
November 2018
Chapter 5. Receipts and payments
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 5. Also see ACAT handbook chapter 10 ‘Annual report’
(https://acat.uk.com/membership/annual_report.php).
n Read Qf&p 4.10 parts l & m, 4.33 g, chapter 14.
n Read the Charity Commission R&P pack CC16 www.gov.uk/government/collections/receipts-
and-payments-accounts-pack-cc16, and templates www.gov.uk/government/publications/
charity-accounting-templates-receipts-and-payments-accounts.
n Look at the last couple of years’ AM accounts. (LM accounts commonly use the receipts and
payments basis. LM accounts are not required to be subject to independent examination, but
can be if Friends so wish.) Check whether the AM accounts follow the accruals (income and
expenditure) basis or the receipts and payments basis.
n Decide if receipts and payment accounts are applicable. Accounts on the accruals basis
require more complex disclosures than those on the receipts and payments basis
2. Receipts and payments accounts in the context of the Quaker
meeting
The receipts and payments basis is available only to unincorporated (non-company) charities.
Remember that the standard Quaker ‘charity’ is the area meeting, with all its local meeting
accounts collated into one total.
If you are using the receipts and payments basis be ready to switch to accruals basis if, for
instance, you have a successful appeal for your building repairs or a legacy that brings your
income for the year over the limit. An area meeting that qualies to apply the receipts and
payments basis should do so, to benet from the simpler reporting requirement.
To facilitate compliance with the law, as well as to ease the keeping of accounts in accordance
with Quaker openness and honesty, area meetings have generally adopted governing
documents setting out their objects and how they will achieve them. If in doubt, consult your
governing document to ensure that your accounts and record-keeping meet those legal
requirements.
Please check the ACAT website for the most up-to-date advice on thresholds, or take
appropriate professional advice.
Although not necessary for all routine payments, most expenditure should be minuted by the
committee or business meeting authorising the spending, or be listed in a general nancial
policy. There should be clear documentation showing why the money was spent, and creating
an audit trail. Show the cheque or payment being made and then the monies leaving the bank
account, along with any receipt.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 6. Basic accruals accounts
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Constitution and functions: Sections 4.32, 4.33 g, 4.10 parts l & m
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Accruals accounts in the context of the Quaker meeting.
What is covered in the ACAT handbook
Chapter 6 ‘Basic accruals accounts’ includes:
1. The requirements of charity law
2. Does the accruals basis apply?
3. General principles for accruals accounts
under SORP 2015
4. Fund administration and accountability
5. The SORP’s modules
6. Statement of nancial activities (SoFA)
7. Balance sheet
Online at https://acat.uk.com/membership/accruals_accounts.php
H See Introduction section for how to receive free login details for Quaker treasurers.
8. Accounting policies and other
accounts notes
9. Summary nancial information and
statements
10. Cash ow statement
11. Accounts approval and signing
12. Model accounts and templates
Appendix – SoFA categories.
1/3
November 2018
Chapter 6. Basic accruals accounts
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 6. Also see ACAT handbook chapter 10 ‘Annual Report’
(https://acat.uk.com/membership/annual_report.php).
n Read Qf&p 4.10 parts l & m, 4.32, 4.33 g, chapter 14.
n Read Charities SORP – guidance for charity accounting www.charitysorp.org.
n Read Charity Commission CC17 (non-company pack) www.gov.uk/government/collections/
accruals-accounts-pack-cc17-sorp-frs-102.
n Read Charity Commission CC17 (company pack) www.gov.uk/government/collections/
accruals-accounts-pack-cc17-sorp-frs-102-for-charitable-companies.
n Look at the last couple of years’ accounts and check whether they follow the Income &
Expenditure (Accruals) basis or the Receipts & Payments basis.
2. Accruals accounts in the context of the Quaker meeting
Remember that the standard Quaker ‘charity’ is the area meeting, with all its local meeting
accounts collated into one total.
To facilitate compliance with the law, as well as to ease the keeping of accounts in accordance
with Quaker openness and honesty, area meetings have generally adopted governing documents
setting out their objects and how they will achieve them. If in doubt, consult your governing
document to ensure that your accounts and record-keeping meet your legal requirements.
Please check the ACAT website for the most up-to-date advice on thresholds for accounts on
the accruals basis, or take appropriate professional advice.
When considering accruals accounts, bear the following in mind for material (signicant) items
at the year end:
n the most common debtors are tenants or hirers of the meeting house, usually identied by
listing the details of all unpaid invoices
n another debtor may be tax reclaimed from HM Revenue & Customs but not yet received
n insurance premiums are usually paid in advance. They are prepayments, not debtors, but the
two are usually grouped together as ‘Debtors & Prepayments’. However, as the insurance
premium varies little from year to year, you may decide not to accrue it, as with gas bills, etc.
n services such as gas, electricity and telephone are usually paid in arrears. It is best not to
treat these as creditors but to account for them only when invoices are received (provided
that the treatment is consistent so that there are not three bills charged in one year and ve
in the next)
n income from investments is usually received in arrears but is unpredictable (except from
xed-interest investments) and therefore best accounted for only when it is received and not
accrued
2/3
November 2018
Chapter 6. Basic accruals accounts
n creditors and accruals will typically arise from: goods and services supplied to the meeting
and for which payment is outstanding; travel and other expenses incurred but not yet
reimbursed; loans to be repaid
n amounts received ‘As Agent’ and not passed on at the end of the year must be recorded as
‘not yet passed on’ in the ‘As Agent’ note to the accounts, but not included in the balance
sheet as an asset or a creditor
n accruals accounts should include explanatory notes to expand on the information shown in
the accounts and to give explanations that cannot normally be included in the Statement of
Financial Activities (SOFA) or the balance sheet.
A summarised report and accounts can be provided for the meeting, provided that the full legal
version exists and is available to the public.
To ensure clarity and accurate costings, all donations in kind – i.e. where gifts and talents are
used rather than a cash donation – should be valued and included in the notes to the accounts.
For example, if notes about donations of goods or services are not included, the meeting may
have a false optimism about costs. A newsletter that had long been printed for free might appear
to have cost only £200; if this free service were to end, and £600 for printing be added to the
costs, Friends might be startled and puzzled by the huge increase.
You may also need notes for the interest rate applicable and the terms of repayment where a
meeting has loans outstanding to banks or to other Quaker funds.
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 7. VAT
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 13 ‘Varieties of religious service’
Treasurers: Sections 13.43 and 13.44
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. VAT in the context of the Quaker meeting.
What is covered in the ACAT handbook
Chapter 7 ‘VAT’ includes:
1. How does VAT affect churches?
2. The crucial test
3. Registration considerations
4. VAT categories
5. Typical church income sources
6. Relief available on expenditure
7. Reclaiming VAT on expenditure
Online at https://acat.uk.com/membership/vat.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Appendix 1 – Subsidiary Companies
Appendix 2 – Listed Places Of
Worship Grant Scheme
Appendix 3 – Memorials Grant
Scheme
Appendix 4 – Declaration of Eligibility
Appendix 5 – Hire of Premises.
1/3
November 2018
Chapter 7. VAT
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 7.
n Read Meeting Houses Funds page at www.quaker.org.uk/our-work/grant-making/
meeting-houses-fund.
2. VAT in the context of the Quaker meeting
While Quaker treasurers may wonder if the effort to ensure all VAT concessions and exceptions
listed in the ACAT handbook are used is nancially worthwhile, the amounts can add up to a
reasonable total. Take advice from other local treasurers and share ways to ensure that the
appropriate amount of tax is paid.
VAT forms a signicant element in the cost of any building work. There are now only a few
concessions available to meetings, but they should be noted and used. As a general rule:
n VAT at the standard rate is payable on repairs, alterations and improvements carried out by
a contractor registered for VAT except for the provision of certain facilities for the disabled,
when the work will be zero-rated.
n There may be grants available from the Listed Places of Worship (LPS) Grant Scheme to
cover part of the VAT incurred in making repairs to listed buildings that are used for worship.
The scheme includes the cost of repairs to the fabric of the building and the associated
professional fees. The total available is limited and the terms on which this is offered change
from time to time, so see www.lpwscheme.org.uk or phone 0845 601 5945
for details.
n The cost of construction of a new meeting house that is physically separate from any existing
building is also zero-rated.
All these concessions apply to building work and some also to the associated fees for architects
and other consultants. In order to establish entitlement to zero-rating where it is available, a
certicate must be issued to the contractor before work starts. Consult your local HMRC ofce
before any major building works or alterations are undertaken.
Where the rental income from all the area meeting’s properties exceeds the VAT threshold
(£85,000 for 2018/19 and 2019/20), will the area meeting need to charge VAT?
The short answer is ‘no’, but a fuller explanation is useful. We must distinguish here between
letting of surplus space and hiring. The letting of surplus space is treated as rent for the supply
of land and, as such, is exempt from VAT. The hiring of rooms for meetings or conferences is
also exempt from VAT, as the hiring is considered to be the supply of land by the charity. There
is a grey area where the hiring includes the provision of services, such as catering and the use
of a laptop and screen. Potentially, such hiring could lead to a charge for VAT at the standard
rate, as is the case for a room hire with services at a hotel. In the case of an area meeting, any
catering is likely to be incidental to the main use of the room, for instance for training or personal
development. In these circumstances, the room hire is likely to be exempt from VAT.
2/3
November 2018
Chapter 7. VAT
Friends House Hospitality, the Quaker hospitality company at Friends House, provides room
hire with catering and IT services on a daily delegate rate. The provision of services is central to
the provision of room hire. Accordingly, the daily delegate rates include VAT. Further guidance
on VAT and the hiring of rooms is available in Section 5.11 of HMRC VAT notice 701/1
www.gov.uk/guidance/how-vat-affects-charities-notice-7011 and should be consulted for more
detail.
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 8. Employment issues
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 13, section 13.36: Employment of wardens
Chapter 15, section 15.19: Trustees’ responsibility for the employment of staff
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Employment in the context of the Quaker meeting
3. Wardens.
What is covered in the ACAT handbook
Chapter 8 ‘Employment’ issues includes:
1. Acknowledgement
2. Who is an employee?
3. Employed or self-employed?
4. Discrimination
5. Terms & conditions of employment
6. Termination of employment
7. Time off & working hours
Online at https://acat.uk.com/membership/employment_issues.php
H See Introduction section for how to receive free login details for Quaker treasurers.
8. ACAS code of practice – disciplinary
and grievance procedures
9. National minimum wage and
national living wage
10. PAYE and National Insurance
11. Pensions.
1/2
November 2018
Chapter 8. Employment issues
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 8, and Qf&p 13.36–40, 15.19.
n Read the ACAS guide to National Minimum Wage www.acas.org.uk/index.aspx?articleid=1902.
n Read National Minimum Wage: Living Accommodation www.gov.uk/
national-minimum-wage-accommodation.
n Read NCVO treating volunteers as employees guide https://knowhownonprot.org/your-team/
volunteers/keeping/treating.
n Read Lancaster Meeting Living Wage Campaign www.lancsquakers.org.uk/
livingwagecampaign.php.
2. Employment in the context of the Quaker meeting
Employment matters are strictly speaking the responsibility of trustees, not treasurers. Of
course, some treasurers are also trustees – more detail is available in the trustees’ handbook.
Remember that all employee contracts should state that the area meeting (as ‘the charity’) is the
employer. This may mean that across the area meeting there are enough employees that the
area meeting needs to consider additional health & safety issues or pensions. Please check the
ACAT handbook or take appropriate professional advice.
Care should be taken over cleaners’ and gardeners’ contracts and whether they should be
employees or contractors. Having them sign a waiver to say that they are responsible for their
own National Insurance and tax does not mean that HMRC will consider them self-employed if
the meeting’s expectations are of set hours, week-in and week-out throughout a year.
The employers page at www.quaker.org.uk/employers has a template for a variety of Human
Resources documents, as well as guides on how to manage staff appropriately.
3. Wardens
Wardenship is often a form of ministry, not just an employment or volunteering opportunity.
‘Voluntary Worker’ was the previous title given to wardens, but this is no longer recommended.
Instead, wardens should be employed or volunteers – with careful consideration given to
ensuring that there is no confusion over the boundaries of this role.
There is a wardenship e-group that gives practical guidance on ways to manage workers and
volunteers. Britain Yearly Meeting staff have produced a Quaker employers resource – see
www.quaker.org.uk/employers – and are available to give support: 020 7663 1007,
wardenship@quaker.org.uk.
Quaker Life, in partnership with Woodbrooke, runs training courses for employers and
employees, and runs an annual ‘Managing our Meeting Houses’ course.
See www.quaker.org.uk/employers and www.quaker.org.uk/trustees for more information on
support, resources and training in this area.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 9. Reserves
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 9 ‘Reserves’ includes:
1. Trustees’ responsibilities to use charity funds 4. Trustees’ duties
2. Why hold reserves? 5. The policy and its assessment
3. What constitutes reserves? 6. Summary.
Online at https://acat.uk.com/membership/reserves.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Spending on our responsibilities and concerns: Section 14.07
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Considerations regarding a reserves policy
3. Who holds reserves and why
4. How to set the policy
5. An example showing how to apply the policy
6. How to report the policy
7. An example policy report
8. Process to apply the policy.
1/4
November 2018
Chapter 9. Reserves
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 9 and Qf&p 14.07.
n Read the QSC How to set an area meeting reserves policy www.quaker.org.uk/documents/
reserves-policy-ams-09-2016.
n Read the Charity Commission’s guidance on reserves (CC19) www.gov.uk/government/
publications/charities-and-reserves-cc19 at www.gov.uk/guidance/charity-nancial-reserves.
n Read the OSCR Charity Reserves Factsheet at www.oscr.org.uk/guidance-and-forms/
charity-reserves-factsheet.
n QSC issued a set of Advices & queries on Quaker stewardship www.quaker.org.uk/
documents/advices-queries-for-stewardship-2015 to help meetings consider the underlying
issues, as well as some specic issues, when thinking about nancial matters.
2. Considerations regarding a reserves policy
Remember! It is not the treasurer’s job to take decisions about the meeting’s money, but rather
to inform Friends so that they can decide for themselves. The treasurer informs and advises; the
meeting considers and discerns; the trustees authorise formally.
It can be tricky to balance the concerns of those Friends who feel that money should be kept as
a guarantee against hard times with those who feel that ‘God will provide’. An agreed reserves
policy can help to shorten these discussions, guide discernment, and is a legal requirement.
Remember that moving forward in faith needs to be balanced with planning and good
stewardship.
Local meeting treasurers need to be aware of the area meeting reserves policy, while area
meeting treasurers should help implement it. The whole area meeting should discern it. AMs (as
a whole, not just trustees) need to engage with LMs over how the AM reserves policy affects
LMs, and LM treasurers need to actively work to ensure that LMs implement the reserves policy.
The management of reserves can cause huge acrimony within AMs, especially if one or two
LMs have huge reserves and other LMs cannot make ends meet.
3. Who holds reserves and why
Small committees should not need any reserves. Larger committees, projects or branches
may, and local meetings may want to hold a small amount to cover ongoing costs, especially if
regular outgoings do not match irregular donations.
4. How to set the policy
n Think through why reserves might be required. Where will costs occur in future that cannot
reasonably be covered from future income?
n Decide how to deal with surplus/decit.
2/4
November 2018
Chapter 9. Reserves
n Write this down as your policy.
A possible list of costs for which reserves could be held would be:
n property: known major defects and agreed major projects
n property: major repair variation
n future income uncertainty
n cash ow uctuation
n other major agreed projects, including those directed at sustainability.
Whilst the reserves policy covers unrestricted funds, best practice now is for trustees to also
consider restricted funds to make sure they are likewise expended in a timely fashion after
receipt. The holding of reserves is not just a nancial matter, but one which takes into full
account the question of sustainability.
5. An example showing how to apply the policy
Annually quantify each cost element: £K
Known property defects 20
Major repairs – 5% insurance value 225
Future income and cash ow uctuation –
6 months of expenditure 90
Total reserves required 335
Compare to unrestricted funds: £K
Unrestricted funds 900
Less: total reserves required (335)
Surplus funds 565
There are several ways of dealing with surplus funds. Funds may be designated, if this can be
justied or spent on nancial or programme-related investments. Financial investment is made
to yield the best nancial return, within the level of risk which is considered to be acceptable
and subject to ethical investment criteria. Programme-related investment is made to promote
the charitable aims of the organisation and also provide some nancial return. Funds can be
invested in the local meeting houses or donated to another area meeting or to Britain Yearly
Meeting. Trustees may decide to follow a combination of these options to reduce surplus funds
to the level of funds required under the reserves policy.
6. How to report the policy
n The policy must be included in the trustees’ annual report, for those area meetings that
prepare accounts on the accruals basis.
n State the policy, in both words and gures.
3/4
November 2018
Chapter 9. Reserves
n State the level of unrestricted reserves and explain how this was derived from total
unrestricted funds.
n State the surplus/decit amount and the plan to deal with this.
7. An example policy report
Reserves: The policy of X Area Meeting is to hold reserves for future major repairs, estimated
at 7.5% of the insurance value of the buildings plus a reserve for future income uncertainty and
cash ow uctuations, estimated at six months of expenditure.
The total reserves required are £335K. Total unrestricted funds are £4million. The available
reserves are £900K after deducting the Meeting house fund of £3million and the social
investment fund of £100K from the total unrestricted funds. There are surplus reserves of
£565K. The trustees plan to reduce the available reserves to the target level of £335K by [insert
the plan to do this, linking if possible to the trustees’ plans for future periods].
8. Process to apply the policy
1. Area meeting treasurers and trustees agree a written reserve policy.
2. This is adopted following discernment by the area meeting.
3. Based on the decided policy, the area meeting treasurer and trustees calculate the free
reserves and compare with the target level. The trustees note any action to be taken to bring
the free reserves to the target level. The trustees ask Area Meeting to note the position on
reserves.
4. As the year proceeds, the area meeting treasurer and trustees check whether they are on
track to achieve the target surplus/decit.
Examples are included in the QSC reserves policy advice ‘How to set an area meeting reserves
policy’ at www.quaker.org.uk/documents/reserves-policy-ams-09-2016. This document and any
other QSC advice on this subject may be found at www.quaker.org.uk/trustees.
If you run into difculties, please contact your QSC Link Friend for advice. To nd your QSC Link
Friend phone 020 7663 1161 or email qsc@quaker.org.uk.
4/4
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 10. Annual report
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 10 ‘Annual report’ includes:
1. The need for churches to prepare
annual reports
2. The bases for the annual report
3. Annual report content – smaller charities
Online at https://acat.uk.com/membership/annual_report.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Spending on our responsibilities and concerns: section 14.07
Bookkeeping and accounts: section 14.16
Chapter 15 ‘Trusteeship’
Charitable registration: section 15.13
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Considerations regarding the annual report
3. What do you do with the report and accounts?
4. Thresholds for the preparation of accrual accounts
5. Sustainability.
4. Additional content for larger charities
5. Authorisation of the annual report
6. Example annual report for the smaller
church.
1/6
November 2018
Chapter 10. Annual report
2/6
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 10 and Qf&p 14.07, 14.16, 15.13.
n Read the QSC guidance documents at www.quaker.org.uk/trustees, including checklists for
England & Wales, or Scotland.
n Read the Charity Commission’s CC16, which includes checklists for report and accounts
www.gov.uk/government/collections/receipts-and-payments-accounts-pack-cc16.
n Read the Charity Commission’s Prepare a charity trustees’ annual report www.gov.uk/
guidance/prepare-a-charity-trustees-annual-report.
n Read the Charity Commission’s Prepare a charity annual return www.gov.uk/guidance/
prepare-a-charity-annual-return.
n Read OSCR’s Trustees’ Annual Reports: Guidance and Good Practice at www.oscr.org.uk/
media/2988/v10_trustees-annual-reports_guidance-and-good-practice.pdf.
n Read the BYM guidance on sustainability www.quaker.org.uk/living-sustainably.
2. Considerations regarding the annual report
Remember! While churches and other charities may have an annual general meeting of their
members, unless your area meeting is a company, Quaker area meetings adopt the annual
report alongside the accounts in a meeting for worship for business. A number of area meetings
are now constituted as a Charitable Incorporated Organisation or CIO (a form of company). The
model CIO constitution for area meetings, which has been agreed with the Charity Commission
for England and Wales, is available from the secretary to Quaker Stewardship Committee (phone
020 7663 1161 or email qsc@quaker.org.uk). The model constitution provides that the trustees
shall follow Quaker business method (clause 15). Also, the model constitution provides that the
annual report and accounts must be presented to area meeting in session for consideration and
acceptance no later than eight months after the end of the nancial year (clause 22).
The charitable object of each area meeting is the “furtherance of the religious and charitable
purposes of the Religious Society of Friends”.
The QSC checklists will help you ensure that all necessary information has been included
to be compliant with the law. They also allow the trustees and treasurer to assess their
procedures and ensure that all area meetings have standardised reports and accounts to allow
easy comparison. The checklists also give guidance as to which layout should be used for
the Receipts & Payment nancial statement, and what should be included in addition to the
minimum legal requirements.
The standardisation of layout and content will enable readers of all sorts to more easily obtain and
understand the information that the accounts present. “Essentially the accounts should include all
the money and other assets entrusted to the charity for whatever purpose, show how they have
been expended during the year and how the unexpended balance of each fund is deployed at the
end of the accounting period.” (FRS 102 SORP Introduction module, paragraphs 11 to 13).
November 2018
Chapter 10. Annual report
3/6
The treasurer will normally prepare the accounts and the nancial sections of the report. QSC
and Woodbrooke run a course on ‘Writing brilliant annual reports’. Although the annual report
is created by the trustees, it should reect the work, concerns, and plans of the whole area
meeting, including its constituent local meetings, not just of the trustee body.
3. What do you do with the report and accounts?
A registered charity must le its report and accounts with the relevant body. In England and
Wales this will be the Charity Commission for England and Wales, and ling must be made
within ten months of the end of the accounting year.
In Scotland, the Ofce of the Scottish Charity Regulator (OSCR) requires the report and
accounts to be led within nine months of the end of the accounting year. It is good discipline
even for unregistered meetings to complete and submit the report and accounts in good time.
The current (unincorporated) model governing document of an area meeting requires the
trustees to present the report and accounts to area meeting in session for consideration and
acceptance within eight months of the end of the accounting year.
4. Thresholds for the preparation of accrual accounts
Company charities, irrespective of their size, must prepare accruals accounts that give a true
and fair view.
Appendix 3 of the SORP describes how regulations are less stringent for ‘smaller’ non-company
charities – those which are not required to prepare accruals accounts or are not subject
to statutory audit. They have more choice in the preparation of nancial statements. They
may report on an accruals basis, guided by the SORP, or report using Receipts & Payments
accounts. Whichever basis they choose, non-company charities with a qualifying gross income
(see the ACAT handbook) may categorise within it either on the basis of activities or using a
‘natural’ classication. QSC request that the former is used as it gives readers a better idea of
the purposes for which money was spent, including some analysis of support costs; the latter
simply lists such items as stationery, wages, etc.
These smaller charities need not report as fully. Friends preparing collated reports and accounts
for meetings that need only independent examination would be well advised to read Appendix
3 of the SORP and decide to what extent they wish to avail themselves of the concessions
offered. A useful summary of requirements appears in CC15 ‘Charity Reporting and Accounting:
The essentials’. The Charity Commission offers guides for ‘Receipts & Payments accounts’
(CC16), ‘Accruals with activity classication’ (CC17) and ‘Accruals with natural classication’
(CC39). See chapter 25 for guidance from OSCR.
The local meeting report and accounts needs to feed into the area meeting collated report and
accounts. The area meeting treasurer will need information from each local meeting, and from
the AM clerk/clerk to AM trustees for the narrative sections of the report. The form in which this
is required should be set out very early in the nancial year so that the local meeting treasurers
know what headings they need to use in their bookkeeping throughout the year.
November 2018
Chapter 10. Annual report
While the summary for area meeting may be succinct, it is almost certain to lack the detail that
the local meetings would like to see about its activities and sources of funding – for which notes
in the local meeting’s own local accounts will be useful.
Similarly, the local meeting report can contribute to the narrative of the area meeting report, as
many events in the local meeting are important as a part of the area meeting activities. For the
fuller information of the area meeting report as well as for local Friends, there should be a note
of the local meeting’s bankers and solicitors, etc. However, the local meeting report will not need
to include such statutory statements as those about the appointment of trustees.
If the area meeting collation is going to be professionally examined or audited, then the
area meeting treasurer will need to talk to the accountant involved and agree the Collation
Proforma before collecting the data from the local meetings. It would be disconcerting to nish
the collation and then nd out that the independent examiner or auditor disagrees with your
approach and wants it done differently.
Please see the ACAT handbook for current threshold amounts for independent examination
and audit and additional guidance. Your QSC Link Friend will be able to provide support and
guidance if required. To nd your QSC Link Friend phone 020 7663 1161 or email
qsc@quaker.org.uk.
5. Sustainability
Sustainability is a concern of BYM, which made a commitment in 2011 to become a sustainable
community, so as to reduce the risks associated with climate change and an unsustainable
consumer-led lifestyle. BYM has provided guidance on sustainability to Friends since that time.
Sustainability is also a concern of area meetings and trustees. LM and AM treasurers have a role
to play in supporting Friends in this concern. Meeting for Sufferings agreed the following minute:
4/6
November 2018
MfS/18/07/17 Sustainability: reporting on actions
“Britain Yearly Meeting Sustainability Group (BYMSG) is a working group of Meeting
for Sufferings (MfS); it works to oversee and encourage progress in relation to the
commitment, made at Yearly Meeting in 2011, to become a low-carbon, sustainable
community. For some time, BYMSG has been considering how best to encourage and
support local and area meetings in monitoring carbon use. (Our minutes 2017/02/06 and
2017/04/07 refer.)
BYMSG, and Quaker Stewardship Committee (QSC), have devised a proposal that Area
Meetings endeavour to report on sustainability actions through their Annual Reports.
QSC has provided draft guidelines for area meetings.
We agree this is a helpful way forward, and encourage Area Meetings to follow the
guidelines. We ask QSC to report to Meeting for Sufferings on the extent of sustainability
reporting within Area Meeting Trustee Annual reports. We send this minute to QSC and
BYMSG.”
Chapter 10. Annual report
5/6
November 2018
“Meetings are encouraged to include a statement on their actions on sustainability in their
Trustees’ Report, specically:
1. What activities and progress they have made in becoming a low-carbon community,
and what future action is planned.
This might include actions to:
a) deepen Friends’ spiritual engagement with the sustainability commitment
b) strengthen meetings’ sense of community around the commitment
c) support Friends to develop sustainable ways of life
d) develop low-carbon and sustainable premises and core practices
e) work for policy and system change.
2. Each local meeting could choose at least one measure of energy consumption or
greenhouse gas emission that they will track for several years to monitor and motivate
progress. The Trustees’ Report would then include for each LM at least the current and
prior year’s consumption/emission. Measures that could be chosen include:
a) the energy consumption of the meeting house
b) the travel footprint caused by LM activities
c) the total carbon footprint of individuals or LMs
Britain Yearly Meeting Sustainability Group can provide assistance with the methodology
to be used.
3. QSC is requested to report annually to MfS on the extent of sustainability reporting in
Area Meeting Trustees’ Annual Reports.
Some guidance is provided in the sustainability section of the BYM website:
www.quaker.org.uk/living-sustainably.
We hope you are already encouraged to act to improve sustainability, seeing this as
a joyful expression of Quaker witness. Transparent reporting will help improve both
accountability and sharing of initiatives across the Society. So do start to consider what
you would like to see in your 2018 Trustees’ report, and what local meeting measures you
will adopt. Talk to your QSC Link Friend about any further support you need.
Yours in Friendship
Lis Burch - Clerk, Britain Yearly Meeting Sustainability Group
Ursula Fuller – Clerk, Quaker Stewardship Committee”
QSC and BYMSG have produced guidance to area meetings to implement the minute:
Chapter 10. Annual report
6/6
November 2018
Treasurers can support their area meeting with the actions to be taken to report sustainability
over the next few years:
2018: Take action to improve sustainability. Share guidance with LMs, and each LM to choose a
measure. Where relevant, LMs to produce a 2017 baseline.
2019: Take action to improve sustainability. 2018 Report to state action taken & planned, and
LM measures adopted, and 2017 baseline (where available) and 2018 result.
2020: Take action to improve sustainability. 2019 Report to state action taken and planned. LM
measures of 2019 & 2018.
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 11. Independent examination
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 11 ‘Independent examination’ includes:
1. The law in England and Wales
2. Scotland and Northern Ireland
3. What is independent examination
4. Who can be an independent examiner
5. Appointment of examiner
Online at https://acat.uk.com/membership/ind_exam.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Constitution and functions: sections 4.10 parts l & m, 4.32, 4.33, 4.34
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Independent examination in the context of the Quaker meeting.
6. The examiner’s report
7. Charity Commission Directions
Appendix I – Letter of Engagement
Appendix II – Examiner’s Report.
1/3
November 2018
Chapter 11. Independent examination
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 11.
n Read Qf&p 4.10 parts l & m, 4.32, 4.33 g, 4.34, Chapter 14.
n Read the Charity Commission’s Independent examination of charity accounts: trustees (CC31)
www.gov.uk/government/publications/independent-examination-of-charity-accounts-trustees-cc31.
n Look at the last two years’ accounts, and check whether they follow the Income &
Expenditure (Accruals) basis or the Receipts & Payments basis.
2. Independent examination in the context of the Quaker meeting
Remember that the standard Quaker ‘charity’ is the area meeting with all its local meeting
accounts collated into one total.
To facilitate compliance with the law, as well as to ease the keeping of accounts in accordance
with Quaker openness and honesty, area meetings have generally adopted governing
documents setting out their objects and how they will achieve them. If in doubt, consult these
governing documents to ensure that your accounts and record-keeping is meeting those legal
expectations.
Please check the ACAT website for the most up-to-date advice on thresholds for independent
examination and audit, or take appropriate professional advice.
Accounts should be prepared annually by the area meeting treasurer. They must cover all
nancial activity that is encompassed within the charity, including the nancial activity of
constituent meetings and of any constituent charity that is not separately registered with the
Charity Commission. They should be presented to the trustees for their approval, and then
passed on to the area meeting in session.
Before they are approved, all accounts must be subject to independent examination or to an
audit. There are nancial thresholds that determine which is required (an audit is more rigorous
and must be conducted by a qualied auditor), and these are to be found in the accounting
regulations for charities published by the Charity Commission for England and Wales and the
Ofce of the Scottish Charity Regulator. The examiner or auditor should be appointed by area
meeting in session (generally on the recommendation of the trustees).
The auditor or examiner should provide a signed report that accompanies the accounts. The
annual report and accounts should be approved by the trustees and signed by the clerk of
trustees. They may also be signed by the area meeting treasurer. Both are then normally
presented to, and adopted by, the area meeting.
The annual report and accounts for the area meeting are then public documents, and the area
meeting (since it is a charity) is obliged to make them available to any member of the public
who asks for them (a small charge may be made for printing and distribution, but this must be
minimal).
2/3
November 2018
Chapter 11. Independent examination
In addition, if the area meeting is a registered charity, a copy must be sent within ten months of
the end of the nancial year to the Charity Commission for England and Wales, or within nine
months to the Ofce of the Scottish Charity Regulator.
All area meetings (whether registered or not) are also asked to send a copy at the same time
to the Quaker Communication & Services department at Friends House. In addition, the Charity
Commission and the Ofce of the Scottish Charity Regulator require an annual return to be
submitted by registered charities containing a certain amount of routine information about each
charity. They may also require submission of a monitoring form summarising some nancial
details. These are normally submitted online.
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 12. Copyright, licences & fundraising
regulations
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 12 ‘Copyright, licences & fundraising regulations’ includes:
1. Why churches need licences etc.
2. Public collections outside of church
3. Copyright
4. Music and performing rights
5. Lotteries and gaming
Online at https://acat.uk.com/membership/fundraising.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Use of premises: Section 14.27
Chapter 20 ‘Living faithfully today’
Simplicity and equality: Moderation and abstinence Section 20.41
Honesty and integrity: Gambling and speculation Sections 20.61, 20.62, 20.63
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Copyright, licences & fundraising regulations in the context of the Quaker meeting.
6. Food preparation and provision
7. Health and safety
8. The Licensing Act 2003
9. Is there anything not requiring a licence?
10. What action should the church take?
1/2
November 2018
Chapter 12. Copyright – Fundraising
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 12.
n Read Qf&p 14.27, 20.41, 20.61, 20.62, 20.63.
n Read the Code of Fundraising Practice produced by the Fundraising Regulator if you are in
England or Wales www.fundraisingregulator.org.uk/code.
n Read Who regulates Fundraising provided by OSCR if you are in Scotland www.oscr.org.uk/
media/3009/who-regulates-fundraising_pdf.pdf.
n Read Quakers in Britain & the National Lottery, which includes some historic information,
minutes from Meeting for Sufferings and guidance for Quakers as individuals, local and area
meetings, etc. www.quaker.org.uk/documents/quakers-national-lottery-brieng-2004.
2. Copyright, licences & fundraising regulations in the context of
the Quaker meeting
Quakers have a historical witness against all forms of gambling, including rafes, tombolas
and other small-scale casual gambling often used in fundraising. Some Quakers will take part
socially – and feel that the distinction of scale is signicant.
There was a corporate decision at Yearly Meeting level (1995) not to accept lottery funding for
projects. Some autonomous registered groups have also followed this stand, while others have
felt that their work requires their acceptance. Each group must discern its own way forward.
Alcohol consumption is often restricted or prohibited in the meeting house or grounds, though
this may be relaxed for Quaker weddings. If in doubt, consult with premises committee and
others within the area meeting. Additional resources are available from Quaker Action on
Alcohol & Drugs (QAAD) http://qaad.org.
Area meetings have generally adopted governing documents setting out their objects and how
they will achieve them. If in doubt, consult these governing documents.
Quaker meetings for worship in Britain do not usually contain recorded music, but music
recordings may be played during other occasions. Music may also be sung and the lyrics or
sheet music duplicated. The copyright of the music should be checked. Consider if your meeting
house needs a licence for showing lms, to members and attenders or to the public.
Consult with your local council regarding permission or licences for gatherings in public spaces;
a licence will be required if you will be selling food or alcohol.
n Temporary Events Notice (TEN) England & Wales www.gov.uk/temporary-events-notice
n Occasional licence (Scotland) www.gov.uk/occasional-licence-scotland
If you hire out the rooms in the meeting house, include a clause in the terms and conditions to
say that all third parties must have the appropriate licences for any activities, including playing
recorded music and watching TV programmes.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 13. Tax efficient giving
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 13 ‘Tax efcient giving’ includes:
1. The major schemes of giving
2. Gift Aid
3. Gift Aid Declarations
4. Tax benets of Gift Aid
5. Making Gift Aid claims
6. Gift Aid records
7. Gift Aid Small Donations
Scheme (GASDS)
8. Envelope schemes
Online at https://acat.uk.com/membership/tax_efcient_giving.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Finance: How we pay for our concerns: Section 14.10
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Tax efcient giving in the context of the Quaker meeting.
9. Loans – a warning
10. Using agents for regular giving
11. Payroll giving (give as you earn)
12. Gifts under wills
13. Lifetime gifts
14. Non-charitable expenditure – HMRC
restrictions
Appendix 1: Model Gift Aid declaration
Appendix 2: Model sponsorship declaration.
1/3
November 2018
Chapter 13. Tax efficient giving
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 13 and Qf&p 14.10.
n See information on Gift Aid and Quaker spreadsheets at www.quaker.org.uk/treasurers.
n See HMRC Claim Gift Aid online web page www.gov.uk/claim-gift-aid-online.
n See HMRC Gift Aid Small Donation Scheme web page
www.gov.uk/guidance/claiming-a-top-up-payment-on-small-charitable-donations.
n See HMRC Payroll Giving web page
www.gov.uk/donating-to-charity/donating-straight-from-your-wages-or-pension.
2. Tax efficient giving in the context of the Quaker meeting
The Quaker spreadsheets include macros that will collate the Gift Aid for you. The spreadsheet
pack is available from www.quaker.org.uk/treasurers and includes a Gift Aid address list and Gift
Aid schedule that can be uploaded to the HMRC website.
Look at the previous year’s Gift Aid records, consult with other treasurers for area meeting-
specic record-keeping or account formats.
Many Friends use charity vouchers issued on an account with the Charities Aid Foundation
(CAF) or a similar organisation. As the agent, whether CAF or other, has already recovered the
tax from HMRC and credited it to the individual donor’s account, the recipient charity receives
simply the amount written on the voucher. This makes the treasurer’s work easier.
Small meetings
Many local and area meeting treasurers have registered with HM Revenue & Customs online to
reclaim tax on Gift Aid donations. If your meeting is small you may nd it easier to come to some
arrangement with your area meeting treasurer to accept these donations on behalf of your local
meeting.
Handling charity vouchers
In order to obtain the money, complete the voucher and send it back to the agent (e.g. CAF)
with information about the meeting’s bank account. See ‘How to redeem CAF charity vouchers’:
www.cafonline.org/charities/caf-donate/redeem. To prove that the meeting has the right to
receive the money, which will already include refunded tax, conrm its charitable status by
providing a registered charity number or an HMRC reference number or just stating that it is “a
constituent meeting of the Religious Society of Friends (Quakers)”.
Before posting back the voucher, enter the details in a list of vouchers received. This can be
included in the main Quaker spreadsheet on an additional tab, or on paper. The entry should
contain the CAF (or other) account number and the agent’s voucher number. You need this
because the agent will pay directly into the meeting’s bank account (usually within three weeks)
and these two numbers may be the only identication on the bank statement.
Now record the amount of the voucher in your cash book as if it had been paid into the bank,
2/3
November 2018
Chapter 13. Tax efficient giving
and check the entry off as received in your monthly bank reconciliation when the cash arrives
from the agent.
You can use envelopes to collect gift-aided contributions
Some donors who like to give week by week in cash may be qualied to become Gift Aid
donors. For them – and for your meeting – envelopes may be useful. These are available from
the Treasurers’ & Clerks’ Support Ofcer: 020 7663 1045, tcsupport@quaker.org.uk.
If a separate declaration has been made, the envelope need only make clear from whom
the contents come. One option, which is simple for the donor, is for them to write a personal
identication number on the envelope. This merely requires the collector to have a register of
whom that number represents.
The collector has to do some extra work to ‘earn’ the Gift Aid. The envelope must be opened,
the contents counted, and the amount written both on the envelope and in a donor register. All
the envelopes and other Gift Aid documentation need to be kept for six years after the end of
the accounting year that they relate to.
Dividing contributions between different recipients
If the contribution is intended to be divided between one part of the meeting and another, e.g.
the local meeting and the area meeting of which it is a part, both the initial payment and the tax
recovery will have to be apportioned in the two cash book columns. You must ensure that the
recovered tax follows the donation.
The spreadsheets for Quaker treasurers make the bookkeeping for this easy.
While normally only the beneting charity can recover the tax, HMRC does allow one charity to
recover Gift Aid for another provided that the money contributed has been placed in a ‘restricted
fund’. You can achieve this by naming the Gift Aid-related balance held in favour of other
charities, e.g. BYM, as a ‘Contributions Fund’. This ‘restricts’ it – but you must then declare its
income and expenditure in the SOFA, which could signicantly affect the total income of the
area meeting.
Note that if the donor completes a separate Gift Aid declaration and sends it with the money
directly to the charity concerned, this avoids the treasurer having to create restricted funds and
register claims for beneciaries outside the area meeting.
Collections for Britain Yearly Meeting
If the collection is for Britain Yearly Meeting (BYM) and you receive an amount under Gift Aid,
and the cheque is made out to your meeting, you will need to reclaim the tax and send it, too, to
BYM. This is because reclaimed tax must go to the same purpose as the contribution.
It would be simpler to ask the donor to make the cheque out to BYM and then either you or the
donor can send the contribution directly to Friends House along with a completed Gift Aid form.
The name on the cheque must be the same as on the Gift Aid form. In this case, BYM will take
care of reclaiming the tax. BYM is unable to reclaim tax for local meetings.
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 14. Stewardship
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 14 ‘Stewardship’ includes:
1. Christian stewardship principles
2. Outside advisers
3. Planning the campaign
4. The action plan
Online at https://acat.uk.com/membership/stewardship.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Finance: How we pay for our concerns: Section 14.10
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. The annual call for contributions
3. Fundraising for building works.
1/2
5. Presenting the challenge
6. Face to face presentation
7. Alternative presentations
8. Summary.
November 2018
Chapter 14. Stewardship
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 14 and Qf&p 14.10.
n See this year’s contributions pack (PDF version at www.quaker.org.uk/contributions).
n Read the ACAT handbook chapter 4 Budgets: https://acat.uk.com/membership/budgets.php.
2. The annual call for contributions
Britain Yearly Meeting works on behalf of all Quakers in Britain to strengthen the Quaker
community, speak out in the world and promote peace, justice, equality and sustainability. It is
thanks to contributions from Friends that it is able to carry on this work.
Each year Friends House staff produce a contributions pack for treasurers and collectors to use
to encourage contributions from their meeting.
This is an opportunity for the treasurer or collector to tell all members about the work that
has been discerned at local, area, and yearly meeting level, discuss projects that are being
considered, and issue a reminder that the everyday activities need to be funded too.
Consider how the money collected last year has improved life for members during that year.
How many have been sent on courses or received training, and what events have been
organised? Try to reect the many different activities and resources that have enriched the
worshipping community.
The treasurer’s or collector’s task is to inform Friends of the nancial situation and needs of
their meeting and of Britain Yearly Meeting.
The guidance on giving should include:
n the needs of the local and area meetings, and Britain Yearly Meeting
n arrangements, e.g. collection box, annual contribution schedule, ear-marking
n tax-effective methods, e.g. Gift Aid
n interest-free loans
n legacies.
3. Fundraising for building works
The largest fundraising that most meetings will undertake will be to improve, purchase, or build
a meeting house. Fundraising for this should not be left to the treasurer, but should have a
dedicated team that can focus on this. Funds may be available from other meetings, or trusts
such as the Meeting Houses Fund, details of which are available in the Directory of Quaker
and Quaker-related grant-making trusts, available from Friends House (phone 020 7663 1015
or email contributions@quaker.org.uk). Also see the web page at www.quaker.org.uk/our-work/
grant-making/meeting-houses-fund.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 15. Investing church funds
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 15 ‘Investing church funds’ includes:
1. Investment responsibility
2. The Trustee Act 2000
3. The Charities (Protection and
Social Investment) Act 2016
4. Charity Commission guidance
Online at https://acat.uk.com/membership/invest_church_funds.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Finance: Investments: sections 14.18–22
Chapter 20 ‘Living faithfully today’
Honesty and integrity: Sources and use of income: sections 20.56–57
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Ethical investments
3. Positive discrimination
4. Inuencing companies
5. Sustainability.
5. Short term nancial investment
6. Longer term nancial investment
7. Land as a nancial investment
8. Delegation of investment management
9. Nominees and custodians as “holding trustees”.
1/2
November 2018
Chapter 15. Investing church funds
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 15 and Qf&p 14.18–22, 20.56–57.
n See www.quaker.org.uk/ethicalnance for QPSW resources and information on ethical nance.
n See Your Faith, Your Finance workshop resources available at www.quaker.org.uk/
documents/faith-nance-booklet. Quaker Peace & Social Witness has produced this
resource to help Quaker meetings explore issues of ethical nance. The pack contains all
the information and resources you need to run a two-hour workshop, and assumes no prior
knowledge of nance, making it a exible resource suited to any group wanting to explore
ethical nance options.
2. Ethical investments
There has been an increasing focus in recent years on the ethical issues facing investors and
the social impact of different investment choices. This is known broadly as socially responsible
investing (SRI). The Charity Commission for England and Wales gives generic guidance about
investments to support charities in their work. As Quakers we interpret this guidance to avoid
investment in companies whose activities are inconsistent with our testimonies.
For more detail visit the Your Faith, Your Finance website at www.yourfaithyournance.org
and see guidance available from the Ecumenical Council for Corporate Responsibility at
www.eccr.org.uk.
3. Positive discrimination
Britain Yearly Meeting has long sought to avoid investment in armaments, alcohol, tobacco and
gambling, but more recently other concerns have been added to the list. An ethical approach
to investment may also seek to discriminate positively in favour of companies adopting high
standards in areas such as fair trade, the treatment of employees, attitudes to customers and
the impact of their activities on the environment and local community. The centrally managed
funds are invested in line with concerns minuted by Meeting for Sufferings, and these are
equally applicable to investment by local meetings. Britain Yearly Meeting’s investment policy,
and a list of its investments, is available at www.quaker.org.uk/bym-trustees.
4. Influencing companies
Another approach to ethical investment is that of holding shares in order to inuence a company
towards adopting policies and practices that meet with the approval of Friends. It can either be
done when shares are held directly or by using a unit trust that explicitly adopts an SRI policy.
Such action may require a commitment of time by the treasurer and trustees.
5. Sustainability
In the annual accounts, the note on investment of funds can be used to explain the ethical
nature of investments and cross-refer to the section on sustainability in the trustees’ report.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 16. Associated charities
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 16 ‘Associated charities’ includes:
1. Friends’ organisations
2. Appeal funds
3. National denominational and
non-denominational religious charities
with local branches
4. Which organisations are part of the church?
Online at https://acat.uk.com/membership/assoc_charities.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 5 ‘Other Quaker groupings’
Chapter 9 ‘Beyond Britain Yearly Meeting’
Chapter 14 ‘Stewardship of our material resources’
Finance: General: section 14.04
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Special appeals and fundraising
3. Giving to non-Quaker organisations.
5. Overseas and home missions
6. Christian charities with some or all
non-religious activities
7. Special interest groups
8. Endowed charities.
1/4
November 2018
Chapter 16. Associated charities
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 16 and Qf&p chapters 5, 9 & 14.04.
n See www.gov.uk/guidance/work-with-other-charities.
n See www.quaker.org.uk/treasurers for information sheet on special collections and Gift Aid.
n See www.quaker.org.uk/trustees for Quaker Stewardship Committee advice on giving to
non-Quaker organisations.
n Remember that the area meeting is the constituent charity, of which each local meeting can
be considered a branch. There may be additional associated groups that have their own
accounts to be considered.
Qf&p 4.32: “Local meetings are at all times subordinate to their area meeting.”
2. Special appeals and fundraising
It is usual for local meetings to have had a range of nancial functions delegated to them; it
could make for clarity if these functions are actually listed, with the proviso added that the area
meeting may call for money to enable it to full its functions. This will include nancing the
concerns that members, through their local meetings for church affairs, have agreed to support.
Where donations are concerned, it is useful to have a policy agreed by area meeting trustees
and the area meeting.
In addition to local fundraising, a meeting can create a general appeal to Friends and apply for
grants from the Meeting Houses Fund and other trusts, which can be found in the Directory of
Quaker and Quaker-related grant-making trusts, available from Friends House, 020 7663 1015
or contributions@quaker.org.uk.
3. Giving to non-Quaker organisations
See Quaker Stewardship Committee paper, ‘Giving to Non-Quaker Organisations’ (2018).
General principles
Area meeting funds, including the money held by local meetings, can only be spent on the
meeting’s charitable purposes. These are set out in each area meeting’s governing document,
and also in Quaker faith & practice, 5th edition, 14.04.
Meetings are most likely to give money to a non-Quaker charity or organisation in order to:
n strengthen the life and witness of local meetings
n spread the message of Friends and interpret and develop the thought and practice of the
Religious Society of Friends
n undertake our service for the relief of suffering at home and abroad
n fund the concerns of Friends that our meetings have adopted or agreed to support.
2/4
November 2018
Chapter 16. Associated charities
The Charity Commission for England and Wales and the Ofce of the Scottish Charity Regulator
(OSCR) guidelines
1
state that if an area meeting funds another charity or organisation it must:
n be sure that this is in our charity’s best interests. This includes checking that any money
given is used as we required it to be
n record our decision to fund another charity in the minutes of the meeting.
There are additional, stringent rules for donations made directly to charities and organisations
outside the UK.
1
extracted from www.gov.uk/guidance/work-with-other-charities
Recording and reviewing giving to non-Quaker organisations
The advice from the Charity Commission requires that the charitable object of the charity
receiving a donation or grant should be in harmony with our own. When a grant, donation or
subscription is agreed for the rst time, the receiving organisation, the amount and why the
money is being given must be recorded in a minute. Money to fund a concern may be given to
further a yearly meeting concern such as peace or sustainability, or an area or local meeting
concern. Particular care should be taken to show that there is a tested and adopted concern if
the amount is large. A rough guideline is that the amount might be considered to be large if it is
greater than £250, in which case the amount should be as a result of a tested concern. Qf&p
13.12 covers the testing of a concern, and 13.14 notes that when a concern has been adopted
by a local meeting then the area meeting clerk must be informed “without delay”. Even when a
non-Quaker charity has not been adopted as a concern then Qf&p 14.04d states that funding
has to be agreed, and it follows that it is thus duly minuted.
Meetings should keep their giving to non-Quaker organisations under regular review. They
should be able to demonstrate that the money is being used for the purpose for which it was
given, for example through reports from the recipient organisation or attendance at its meetings.
Repeated donations by standing order should be checked periodically to make sure that they
are still relevant.
The area meeting trustees’ annual report and accounts should identify grants and donations
to non-Quaker organisations, and in the case of large contributions explain the reasons: this
includes any donations agreed in previous years that are still being made during the year being
reported. The relevant area meeting or trustees’ meeting minute should be quoted in the report.
Demonstrating due diligence
Preferential rates for room hire
Some meetings give preferential rates to local groups and charities for the hiring of rooms. It
needs to be recognised that, by charging at a lower rate, we are in practice making a donation
(the difference between a normal charge and the preferential charge) to a non-Quaker
organisation. In these cases, such donations need to be handled in the same way as donations
of money, i.e. the arrangement for a preferential room hire rate needs to be recorded in a
minute, and preferably as an adopted concern.
3/4
November 2018
Chapter 16. Associated charities
Subscriptions for membership of non-Quaker organisations
Care needs to be taken with membership fees for non-Quaker organisations in cases where
such a membership fee could be construed to be a donation.
Related party transactions
Meetings should be particularly careful to record the process of discernment and rationale
for a grant, donation, or below-market hiring charge or subscription when the recipient is
an organisation where members of the area meeting are involved in the running of such an
organisation, or where some family member of a trustee is involved. In such cases it is essential
to notify the area meeting trustees so that they can ensure that they meet all the requirements
for managing and reporting related party transactions.
Giving to overseas organisations
If money is given directly to an overseas organisation then the area meeting trustees have to
meet stringent requirements to show that they have taken active steps to ensure that the money
is spent only for the purpose for which it was given. This is an onerous task, so meetings may
decide to give to a UK-based charity that will take on this responsibility for money sent abroad
wherever possible. If a meeting does wish to send money direct it should read the relevant
HMRC and Charity Commission or OSCR guidance and consult area meeting trustees before
any decision on the grant or donation is made.
An alternative way of making donations
Many meetings hold ‘special collections’, e.g. every week for a month, for a particular cause or
organisation that has been approved by the local business meeting. These collections are from
members and attenders and are separate from donations to Quaker funds. The meeting ‘acts
as an agent’ and at the end of the month the amount collected is immediately passed on by
the treasurer to the charity concerned. Most Quaker treasurer spreadsheets have facilities for
dealing with special collections, and the meeting acting as an agent. In this way such donations
are not being made from the funds of the Quaker charity.
Recommendation from QSC
We advise that any grant or donation to a non-Quaker charity or organisation made from
Quaker funds must be approved and recorded at a meeting for worship for business, and that
in the case of donations greater than £250 they should be as a consequence of a tested and
adopted concern. A simpler way of making donations to non-Quaker charities and organisations
is to use the method of special collections.
Sources of help
Local and area meetings should consult area meeting trustees in the rst instance if they have
any doubts or queries. Quaker Stewardship Committee may be able to give guidance on good
practice. The websites of the Charity Commission and OSCR have a number of guidance
documents for trustees.
4/4
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 17. Registration of charities in England
and Wales
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 17 ‘Registration of Charities in England and Wales’ includes:
1. The principles set out by law
2. Which churches must register
3. The programme for registration
4. Documents to be gathered before registration
Online at https://acat.uk.com/membership/registration_england_wales.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Area meetings: Constitution and functions: section 4.02
Local meetings: Section 4.37
Chapter 15 ‘Trusteeship’
Charitable registration: sections 15.12–15.14
Governing documents: section 15.15
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. When and how to register
3. Charity schemes.
5. The online registration process
6. Tips for completion of the forms
Appendix 1 – Trustee Eligibility
Declaration Form.
1/3
November 2018
Chapter 17. Charity registration in England and Wales
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 17.
n Read Qf&p 4.02, 4.37, 15.12–15.14, 15.15.
2. When and how to register
Registration is usually a trustee issue, but treasurers may need to be aware of the practicalities
involved.
Area meetings in England and Wales will have to register with the Charity Commission when
their income rises above £100,000 a year (unless their income is over £100,000 for one year
only due to exceptional circumstances).
Those with an annual income under this gure will have to register later (currently expected to
be March 2021). See www.gov.uk/government/publications/excepted-charities for information on
excepted charities.
Please visit www.gov.uk/guidance/how-to-register-your-charity-cc21b for guidance on how to
register a charity.
Registration of the area meeting is done online at https://apps.charitycommission.gov.uk/
outreach/RegistrationLanding.ofml.
Documents in the list below are available on the BYM website:
n A document guiding you through the online application www.quaker.org.uk/documents/
charitable-registration-guidance-feb2015.
n A template governing document agreed with the Charity Commission in keeping with the
guidance and principles laid down in Quaker faith & practice www.quaker.org.uk/documents/
governing-document-foram-cc-approved. Your area meeting will already have a governing
document. If you have made any changes to this template, you will need to list these and the
reasons for making them.
n A document covering issues to consider if you are thinking of becoming a Charitable
Incorporated Organisation (CIO) or a company www.quaker.org.uk/documents/
cio-and-companies-qsc. A model form of governing document for a CIO is available on
request – call the secretary to Quaker Stewardship Committee on 020 7663 1161 or email
qsc@quaker.org.uk.
3. Charity schemes
Area meetings that register as charities should also set up a scheme to combine the area
meeting with its various trusts, including property trusts (“specie” land which is held for the
actual purposes of the charity rather than as a nancial investment). This means that the assets
of these trusts can be included in the area meeting’s accounts as restricted or endowment
funds. It is also an opportunity to update some aspects of old trusts for a simpler structure.
2/3
November 2018
Chapter 17. Charity registration in England and Wales
If an area meeting is considering selling some property, then it should check whether the
property is specie, as the Charity Commission may need to be consulted. If an area meeting
is planning to change the use of some property, it should check whether the deeds allow this.
The secretary to Quaker Stewardship Committee can arrange for the property deeds held by
Friends Trusts Ltd to be checked. If the use of the property laid down by the deeds is no longer
practicable, then the Charity Commission is usually very helpful in nding an alternative use.
We are having to reconsider scheme clause 9(5) relating to Friends Trusts Ltd. If you are
working on a scheme, please do not nalise it until we have sorted this out. Please contact the
secretary to Quaker Stewardship Committee on 020 7663 1161 or at qsc@quaker.org.uk if this
affects you so we can keep you up-to-date with developments.
Documents available on the BYM website:
n Guidance on assessing whether a scheme is specie (pdf) www.quaker.org.uk/documents/
specie-land-assessing-whether-specie-extract2008.
n Creating a scheme: guidance for meetings (Word) covering applying for a scheme
and the scheme document to be completed www.quaker.org.uk/documents/
scheme-creation-am-guidancemarch2016.
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 18. Church insurance
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 18 ‘Church insurance’ includes:
1. Church buildings
2. Church contents
3. Public/products/property owners’ liability
4. Employers’ liability
5. Personal accident
6. Money
Online at https://acat.uk.com/membership/church_insurance.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Meeting houses: Use of premises: Section 14.27
Chapter 15 ‘Trusteeship’
Charitable registration: Records, including trusts: Section 15.18
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer.
7. Consequential loss
8. Church halls
9. Legal expenses
10. Trustee indemnity
11. Building works.
1/2
November 2018
Chapter 18. Church insurance
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 18.
n Read Qf&p 14.27, 15.18.
n See also chapter 3 Internal controls, and in particular the report ‘A vulnerable victim?’ at
www.quaker.org.uk/documents/a_vulnerable_victim.
n Consider if an area meeting insurance policy rather than individual local meeting policies
would be more economical and effective.
n See the Property Advice Sheets at www.quaker.org.uk/property.
n See the Handbook for trustees of Quaker meetings at www.quaker.org.uk/trustees.
Advices & queries on Quaker stewardship
6. Have you considered the possible risks facing the meeting and its property and
funds? Seek to reduce any risks without creating unnecessary bureaucracy or a fearful
attitude.
Online at www.quaker.org.uk/documents/advices-queries-for-stewardship-2015
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 19. Health & safety
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
What is covered in the ACAT handbook
Chapter 19 ‘Health & safety’ includes:
1. Responsibility
2. Premises
3. People
4. Policy implementation and maintenance
5. Other sources
Online at https://acat.uk.com/membership/health_and_safety.php
H See Introduction section for how to receive free login details for Quaker treasurers.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Area meetings: Pastoral care and outreach: section 4.14
Chapter 13 ‘Varieties of religious service’
Wardens: Employment of wardens: sections 13.36–38
Chapter 15 ‘Trusteeship’
Trustees’ responsibility: sections 15.04–15.05
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Responsibilities
3. Support and resources.
Appendix 1 – Example Health & Safety
Policy
Appendix 2 – Check-list
Appendix 3 – Food Hygiene
Appendix 4 – Fire Safety Regulations.
1/3
November 2018
Chapter 19. Health & safety
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 19.
n Read the ACAT handbook chapter 20 Risk assessment https://acat.uk.com/membership/
risk_assessment.php.
n Read Qf&p 13.36–38, 4.14, 15.04–05.
n See www.quaker.org.uk/safeguarding for safeguarding policies and procedures.
n See the webpage for area meeting safeguarding coordinators www.quaker.org.uk/
meetingsafety.
n See the trustees’ webpage www.quaker.org.uk/trustees.
n See the Quaker employers’ resource at www.quaker.org.uk/employers.
n See the Health and Safety Executive website www.hse.gov.uk/contact/faqs/charities.htm
and www.hse.gov.uk/voluntary.
2. Responsibilities
Health and safety matters are strictly speaking the responsibility of trustees, not treasurers. Of
course, most treasurers are also trustees – more detail is available in the trustees’ handbook at
www.quaker.org.uk/trustees.
Remember that the area meeting is the primary charity, with the local meeting being a
branch. Therefore, the area meeting must be the employer, as well as being responsible for
safeguarding, premises and the provision of health and safety, across all buildings and meetings
in addition to events.
Professional advice should be sought if there are any concerns.
3. Support and resources
Quaker Life has produced a range of supporting resources and can give advice about
employment, volunteers, safeguarding, and more. Phone 020 7663 1017 or email
safe@quaker.org.uk.
There are two email lists run by Quaker Life – ‘Property Advice’ for building-specic questions
and ‘Managing Meeting Houses’ for wardens and all other people involved with the running of
meeting houses, including the hiring out of rooms.
Checklists and thorough policy and procedure preparation can ensure that specic details are
not forgotten. But for all employment, safeguarding, health and safety, and similar technical or
legal matters, it is important to remember our Quaker testimonies to truth and equality and how
they interact with legal requirements.
2/3
November 2018
Chapter 19. Health & safety
Advices & queries 22
“Remember that each one of us is unique, precious, a child of God.”
Online at https://qfp.quaker.org.uk/chapter/1
Quaker faith & practice 4.14
“Area meetings need to consider, agree and regularly review their own meeting policy
on the safety of children, young people and vulnerable adults, taking into account
current relevant legislation, the requirements of their insurers, and current guidance
on good practice from Quaker Life, available from the BYM website*. Meetings are
advised to have policies in place whether or not they currently have children, young
people or vulnerable adults in their constituent local meetings.”
Quaker faith & practice is online at http://qfp.quaker.org.uk.
* See www.quaker.org.uk/meetingsafety
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 20. Risk assessment
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Area meetings: Pastoral care and outreach: section 4.14
Chapter 13 ‘Varieties of religious service’
Wardens: Employment of wardens: sections 13.36–38
Chapter 15 ‘Trusteeship’
Trustees’ responsibility: sections 15.04–15.05
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Responsibilities and compliance
3. Support and resources.
What is covered in the ACAT handbook
Chapter 20 ‘Risk assessment’ includes:
1. Introduction
2. Nature of risk
3. Risk assessment
Online at https://acat.uk.com/membership/risk_assessment.php
H See Introduction section for how to receive free login details for Quaker treasurers.
4. Conclusion
5. Help available.
November 2018
1/3
Chapter 20. Risk assessment
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 20.
n Read the ACAT handbook chapter 19 Health & safety
https://acat.uk.com/membership/health_and_safety.php.
n Read Qf&p 13.36–37, 13.38, 4.14, 15.04–05.
n Read Charity Commission CC26 ‘Charities and risk management’ at
www.gov.uk/government/publications/charities-and-risk-management-cc26.
n Read Charity Commission guidance on how to manage risks in your charity
www.gov.uk/guidance/how-to-manage-risks-in-your-charity.
2. Responsibilities and compliance
Risk assessment, including nancial risk, is strictly speaking the responsibility of trustees,
not treasurers. Of course, most treasurers are also trustees – more detail is available in the
trustees’ handbook at www.quaker.org.uk/trustees.
But risk is not a trustee-only matter. All members of the area meeting should be involved, with
each local meeting and the various committees and groups within being asked to consider their
group’s risks and what is being done to minimise these.
Professional advice should be sought if there are any concerns.
Compliance and the reduction of risk is not a ‘tick box’ exercise. It is a way to ensure that the
area meeting is a safe place for all of its members, as well as for the general public who attend
meetings for worship or other events, and interact with the area meeting in some way.
3. Support and resources
Property-specic advice can be sought from the following e-groups:
n Property Advice e-group: http://lists.quaker.eu.org/cgi-bin/mailman/listinfo/property-advice.
n Wardenship e-group: http://lists.quaker.eu.org/mailman/listinfo/wardenship.
See also:
n the trustees’ webpage www.quaker.org.uk/trustees.
n the Quaker employers’ resource at www.quaker.org.uk/employers.
2/3
November 2018
Chapter 20. Risk assessment
Advices & queries 18
“How can we make the meeting a community in which each person is accepted
and nurtured, and strangers are welcome? Seek to know one another in the things
which are eternal, bear the burden of each other’s failings and pray for one another.
As we enter with tender sympathy into the joys and sorrows of each other’s lives,
ready to give help and to receive it, our meeting can be a channel for God’s love and
forgiveness.”
Online at https://qfp.quaker.org.uk/chapter/1
3/3
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
November 2018
1/3
Chapter 21. Data protection
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Data protection and condentiality: section 4.45
Online at http://qfp.quaker.org.uk
Please note that documents are available to help meetings comply with the new
General Data Protection Regulation (GDPR) at www.quaker.org.uk/datasafety.
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Data protection and the area meeting
3. Security
4. Right to erasure (also known as right to be forgotten).
What is covered in the ACAT handbook
Chapter 21 ‘Data protection’ includes:
1. The Data Protection Act 1998
2. The main provisions of the Act
3. The conditions for processing data
4. Processing sensitive data
5. Registration and exemption
Online at https://acat.uk.com/membership/data_protection.php
H See Introduction section for how to receive free login details for Quaker treasurers.
6. Exemption conditions
7. When a church should register
8. The registration process
9. EU General Data Protection Regulation.
Chapter 21. Data protection
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 21.
n Watch the two ACAT GDPR seminars (1 hour each) online for a clear outline of expectations
and the legal requirements of the act, as well as how to be compliant:
https://acat.uk.com/membership/onlinetraining.php.
n Read Qf&p 4.45.
n See GDPR website www.eugdpr.org.
n Be aware of the need for security for records and where that overlaps with internal controls.
See ACAT handbook chapter 3 Internal Controls https://acat.uk.com/membership/internal_
controls.php and the updated GDPR guidance from Britain Yearly Meeting staff www.quaker.
org.uk/datasafety.
n Audit where your data is and who has access. A ‘Guide to personal data audit for meetings’
and a blank template is available from www.quaker.org.uk/datasafety.
n For further detailed guidance read the Information Commissioner’s Ofce guidance on GDPR
https://ico.org.uk/for-organisations/guide-to-the-general-data-protection-regulation-gdpr.
n Complete the Information Commissioner’s Ofce data protection self-assessment at
https://ico.org.uk/for-organisations/resources-and-support/data-protection-self-assessment.
n Consider having a shared, secure cloud-based storage system for accounts, including all Gift
Aid and donations paperwork, or at least ensure that regular backups are made and given to
another member of the nance committee.
n Ensure all data is stored on password-protected computers and data management systems.
Do not send les by email; instead, send date-limited links.
2. Data protection and the area meeting
2/3
November 2018
Data protection can be considered with the following formulae:
Data = people
Data protection = people protection
Accountability + intent + responsibility = good data practice
‘Data Controllers’ and ‘Data Processors’
Under data protection legislation, an area meeting is counted as a ‘Data Controller’ because
as an organisation it collects and processes information on Friends, supporters, employees,
and potentially hirers in the course of its work. An area meeting may in theory also use a Data
Processor, such as a third-party fullment house to send out direct mail, but this is unlikely to
happen in practice.
Chapter 21. Data protection
Policy
Area meeting trustees should have produced a general data protection policy, which is a
practical document where people can get answers to their questions about data protection.
Remember that data from members and attenders of the meeting should be stored as securely
as the data from hirers and employees.
3. Security
Data is safest when it is put away securely, such as in a password-protected database or in a
le in a locked ling cabinet. It needs protection when it is being used, shared and transported.
4. Right to erasure (also known as right to be forgotten)
If you receive any request from data subjects in regards to their data, you should alert the
clerk to area meeting trustees and the area meeting clerk, and seek advice from the BYM Data
Protection Group before responding at dataprotection@quaker.org.uk.
In some cases people may have the right to ask you to delete their personal data from your
records. However, this right does not take precedence over other legal obligations. Most
nancial data must to be kept for at least six years and therefore cannot be deleted within this
time.
Meeting minutes are required to be archived permanently and therefore cannot be deleted
either.
It is very important to ensure a smooth handover between treasurers, so all data is retained. It
is also important to ensure that people who have laid down a role have deleted the information
from their personal devices, once everything has been handed on.
November 2018
3/3
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 22. Property development
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Property advice sheets
3. Property advice e-group
4. Meeting Houses Fund
5. Sustainability.
What is covered in the ACAT handbook
Chapter 22 ‘Property development’ includes:
1. Consent
2. Pre-planning
3. Development purpose
4. Development for church use
Online at https://acat.uk.com/membership/property_development.php
H See Introduction section for how to receive free login details for Quaker treasurers.
5. Funding
6. Development for sale
7. Community infrastructure levy.
November 2018
1/2
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
How we pay for our concerns: section 14.12
Bookkeeping and accounts: section 14.14
Property: section 14.23
Online at http://qfp.quaker.org.uk
Care of premises: section 14.25
New meeting houses: section 14.26
Chapter 22. Property development
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 22.
n Read Qf&p 14.12, 14.14, 14.23, 14.25, 14.26.
n You may also nd ACAT handbook chapter 12 Copyright, Licences & Fundraising
Regulations useful https://acat.uk.com/membership/fundraising.php.
n It is important to ensure that trustees are clear on ownership of the property, and if any
restrictions apply.
n See the property advice page at www.quaker.org.uk/property.
n See the Meeting Houses Fund page at www.quaker.org.uk/mhfunds.
2. Property advice sheets
A set of advice sheets provides general information for Quakers on the stewardship of meeting
houses and other properties. You can nd these at www.quaker.org.uk/property.
3. Property advice e-group
The Quaker property advice e-group supports those involved in looking after meeting houses
and other property. Group members can ask questions and seek assistance and guidance
from the group by email. Any question or request for information – and the response – is sent
automatically to all group members, encouraging ideas and knowledge sharing.
Advice offered by group members is informal, not professional. The ultimate decision on any
matter will rest with the local Friends concerned.
You can join the property advice e-group at www.quaker.org.uk/property.
4. Meeting Houses Fund
The Meeting Houses Fund gives or lends money to meetings for improvements to their property.
This includes:
n improving wardens’ living areas
n buying and improving new property
n helping with large repairs to historic meeting houses.
Visit www.quaker.org.uk/mhfunds for more information.
5. Sustainability
In the annual accounts, the note on property can be used to explain the ethical nature of
property maintenance, improvement and development and cross-refer to the section on
sustainability in the trustees’ report.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 23. IT for churches
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 4 ‘Area meetings and local meetings’
Data protection and condentiality: section 4.45
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. IT and the Quaker meeting.
What is covered in the ACAT handbook
Chapter 23 ‘IT for Churches’ includes:
For novices
1. Introduction
2. Acquiring a computer
and other related
hardware
3. Are you sitting
comfortably?
4. The internet
5. E-mail
Online at https://acat.uk.com/membership/info_tech_churches.php
H See Introduction section for how to receive free login details for Quaker treasurers.
For all treasurers
12. Accounting software
13. The church organisation
14. Skills and aptitudes of the user
15. Expectations of an accounting
solution
16. The market place
17. Payroll accounting
18. Disclaimer.
6. Security
7. Software applications
8. Training
9. Managing les
10. When things go wrong
11. Further references
November 2018
1/2
Chapter 23. IT for churches
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 23.
n Read Qf&p 4.45.
n See also chapter 2 ‘Bookkeeping’ (https://acat.uk.com/membership/book_keeping.php)
for information on the Quaker spreadsheets, which are available at www.quaker.org.uk/
treasurers.
2. IT and the Quaker meeting
The provision of an ofce or dedicated computer for meeting house staff or volunteers is
uncommon. Where computers are not supplied, but personal equipment and facilities are used
instead, care must be taken to ensure that the users:
n are aware of the need for physical and data security
n are able to work in comfort with appropriate support and physical spaces
n have appropriate back-up facilities and share les with others regularly to avoid data loss.
Health and safety
While it is not a legal requirement for home-working volunteers to follow the Health and Safety
Executive’s (HSE) recommendations for working with VDUs and ergonomic workspaces, it
would be sensible for any volunteer expecting to work at a computer for a reasonable period of
time (the regulations mention an hour a day) to review the recommendations and complete a
risk assessment.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 24. Useful addresses
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Treasurers’ & Clerks’ Support Ofcer
3. Quaker Stewardship Committee
4. Britain Yearly Meeting staff contacts
5. Britain Yearly Meeting website
6. Property advice e-group.
What is covered in the ACAT handbook
Chapter 24 ‘Useful addresses’ includes:
1. Useful addresses – alphabetic order
2. Useful addresses by type of service.
Online at https://acat.uk.com/membership/useful_addresses.php
H See Introduction section for how to receive free login details for Quaker treasurers.
November 2018
1/2
Chapter 24. Useful addresses
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 24.
n Read Qf&p chapter 14.
2. Treasurers’ & Clerks’ Support Officer
The Treasurers’ & Clerks’ Support Ofcer is the rst point of contact for treasurers’ support at
Friends House: phone 020 7663 1045 or email tcsupport@quaker.org.uk.
3. Quaker Stewardship Committee
Members of Quaker Stewardship Committee are assigned to each area meeting and to other
Quaker bodies. You can nd out who your ‘Link Friend’ is by phoning 020 7663 1161 or emailing
qsc@quaker.org.uk. See www.quaker.org.uk/qsc.
4. Britain Yearly Meeting staff contacts
You can nd staff names and contact details for all centrally managed work on the staff contacts
page of the Britain Yearly Meeting website at www.quaker.org.uk/staff-contacts, helpfully divided
into departments and areas where you might need help.
5. Britain Yearly Meeting website
The Britain Yearly Meeting website has a section dedicated to providing information and
resources for Quaker role-holders, including treasurers. See www.quaker.org.uk/quaker-roles
and www.quaker.org.uk/treasurers.
6. Property advice e-group
The Quaker property advice e-group supports those involved in looking after meeting houses
and other property. Group members can ask questions and seek assistance and guidance
from the group by email. Any question or request for information – and the response – is sent
automatically to all group members, encouraging ideas and knowledge sharing.
Advice offered by group members is informal, not professional.
You can join the property advice e-group at www.quaker.org.uk/property.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Chapter 25. Charities in Scotland
The ACAT handbook is your primary source of reference for legal and nancial matters. Please
also read the relevant chapters of Quaker faith & practice. The supplementary guidance sheets
provide additional information for the Quaker context. For further information and support,
contact: Treasurers’ & Clerks’ Support Ofcer, 020 7663 1045, tcsupport@quaker.org.uk.
Relevant sections of Quaker faith & practice
Chapter 14 ‘Stewardship of our material resources’
Chapter 5 ‘Other Quaker groupings’
General Meeting for Scotland: section 5.03
Online at http://qfp.quaker.org.uk
Information specific to the Quaker context
The information in this sheet to supplement the ACAT handbook is:
1. Action points for the Quaker treasurer
2. Scottish charities, OSCR and Quaker meetings.
What is covered in the ACAT handbook
‘Chapter 25 Charities in Scotland’ includes:
1. Registration
2. Annual Returns
3. Form and content of the Annual Report and nancial statements
Appendix 1 – Receipts and Payments Basis
Appendix 2 – Example independent examiner’s report.
Online at https://acat.uk.com/membership/charities_in_scotland.php
H See Introduction section for how to receive free login details for Quaker treasurers.
November 2018
1/2
Chapter 25. Charities in Scotland
1. Action points for the Quaker treasurer
n Read the ACAT handbook chapter 25.
n Read Qf&p chapter 14, 5.03.
n See Ofce of the Scottish Charity Regulator www.oscr.org.uk/about-oscr/about-oscr.
2. Scottish charities, OSCR and Quaker meetings
All Quaker area meetings are regarded as charities and subject to charities legislation. All
charities that represent (call) themselves a Scottish charity must register with the Ofce of the
Scottish Charity Regulator (OSCR). All charities registered in Scotland must comply fully with
the requirements of Scottish charity law. There is no excepted charity status in Scotland.
In Scotland there is a category of ‘Designated Religious Charity’, which is covered by slightly
different regulations from other charities. Quaker meetings are not covered by this category,
which only applies to bodies with more than 3,000 full members residing within Scotland.
OSCR and Charity Commission for England and Wales (CCEW) have similar regimes on when
a charity should report certain incidents and events to the regulator. OSCR calls this ‘notiable
events’ reporting, whereas CCEW refers to ‘serious incident’ reporting.
The thresholds for the format of accounts (Receipts & Payments accounts or Accruals accounts)
are the same in Scotland as in England and Wales. There are differences in the thresholds for
external scrutiny (independent examination or audit) in Scotland compared with England and
Wales. The thresholds for Scotland are set out in this ACAT chapter.
In addition to the guidance found in the ACAT handbook, area meetings in Scotland are asked
to submit their accounts and annual returns to Quaker Stewardship Committee within nine
months of the end of the nancial year.
Note that Friends Trusts Limited is a custodian trustee for Quaker properties and investments in
England and Wales, but not in Scotland.
Responsibility for preparing the collated Trustees’ annual report and accounts (TARA) rests with
the trustees. The treasurer will normally prepare the accounts and nancial parts of the report.
Much of the report, however, should be prepared by the trustees themselves. Each trustee
should receive a draft of the TARA well before the meeting at which they are to be approved.
The TARA are then approved by the trustees as a body, and each should be signed and dated
on behalf of all by one of them who has been authorised to do so. In Scotland the signature on
the accounts must appear on the balance sheet (or on the statement of balances). A registered
charity must then submit its TARA to the relevant body. In Scotland OSCR requires the TARA
within nine months of the end of the accounting year; this timing applies to many meetings in
Scotland. It is good discipline even for unregistered meetings to complete their TARA in good
time; the governing documents generally incorporate a time limit of eight months.
2/2
November 2018
Treasurers’ guidance sheets
to supplement the ACAT handbook
Appendix: Abbreviations
ACAT Association of Church Accountants and Treasurers
ACAT handbook The handbook published in April 2017 and kept updated online
AM Area Meeting
BYM Britain Yearly Meeting
BYMSG Britain Yearly Meeting Sustainability Group
CAF Charities Aid Foundation
CCEW Charity Commission for England and Wales
CFG Charity Finance Group
CIO Charitable Incorporated Organisation
FRS 102 Financial Reporting Standard 102
GDPR General Data Protection Regulation
HMRC HM Revenue & Customs
HSE Health and Safety Executive
LM Local Meeting
LPS Listed Places of Worship
OSCR Ofce of the Scottish Charity Regulator
Qf&P Quaker faith & practice (5th edition)
QSC Quaker Stewardship Committee
TARA Trustees’ Annual Report and Accounts
SoFA Statement of Financial Activities
SORP Statement of Recommended Practice: Accounting and Reporting by Charities
SRI Socially Responsible Investing
VAT Value Added Tax
VDU Visual Display Unit
November 2018
1/1
Published November 2018 by Britain Yearly Meeting
on behalf of Quaker Stewardship Committee.
© 2018 Britain Yearly Meeting
