Main Menu
Resources
Heartbeat
| Help for Church Treasurers |
|
Information and resources for church treasurers. Advice from the Association Treasurer on gifts and expenses for visiting preachers, including Regional Ministers CHARITY REPORTING & ACCOUNTING All churches must prepare annual accounts, including an annual report in the format set out in the Charity Commission guidelines and regulations. These are public documents and must be available to anyone on request. For churches which are registered charities (usually those with an annual income over £100,000) an annual return to the Charity Commission is also required. The Charity Commission website now provides templates and a spreadsheet for accounts. These are for receipts and payments accounts and so can be used for charities with turnover up to £250,000 – except those which are companies. http://www.charitycommission.gov.uk/Publications/cc16.aspx HEBA EXPENSES FORM HEBA expenses form for those on Association working groups etc. NOTES FOR TREASURERS From the HEBA Finance Team to Church Treasurers NOTES FOR TREASURERS 1 - December 2009 NOTES FOR TREASURERS 2 - January 2010 NOTES FOR TREASURERS 3 - May 2010 NOTES FOR TREASURERS 4 - December 2010 NOTES FOR TREASURERS 5 - February 2011 NOTES FOR TREASURERS 6 - March 2011 NOTES FOR TREASURERS 7 - April 2011 REPORTING TO HMRC You may be pleased to know that HMRC have realised that smaller charities are going to find it difficult to file accounts in iXBRL format. They will therefore continue to accept accounts filed as a pdf until such time as they develop free ixbrl software for small charities accounts. If a charity needs to file a corporation tax return (in the unlikely event that a taxable activity is being carried on within the charity), the return will need to be in IXBRL format from April 2011, but the normal software should be adequate for this. Here is the link to the HMRC website explaining this: http://www.hmrc.gov.uk/charities/guidance-notes/chapter6/partb.htm#69 Pensions Latest There is now a FAQ (frequently asked questions) page on the BU website [here] |
||||